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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class NICs: Payments made under employment legislation: Insolvency of Employer: Payments made out of the National Insurance Fund: Earnings period to be used in assessing NICs liability

Regulation 7 Social Security (Contributions) Regulations 2001

Any payment made by the Secretary of State for Trade and Industry(“SofSforTI”) – see NIM07082 and NIM07084 - should be regarded as a regular payment paid otherwisethan at a regular interval. NIM08025 gives further details on the earnings period to beused in such circumstances.

Although the guidance at NIM08025 refers to payments made by the employer, it shouldalso be taken as referring to payments made by the SofSforTI.