This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

National Insurance Manual

NIM02125 - Class 1 NICs: Earnings of employees and office holders : Employer holds back part of the employee's earnings

If an employer holds back part of the employee’s wages or salary for payment in a later week or month and the employee:

  • can get the part held back at any time, liability for NICs arises at the time the employer holds back the money
  • cannot get the part held back until the employer decides to pay it to them, liability for NICs arises when the employer pays the money to the employee.

See NIM08000 for general guidance regarding earnings periods.