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HMRC internal manual

National Insurance Manual

Earnings Periods: Contents

  1. NIM08001
    Earnings Periods: General
  2. NIM08002
    Earnings Periods: General: alignment with tax weeks and months
  3. NIM08010
    Earnings Periods: Earnings paid at regular intervals: Fitting them into tax years
  4. NIM08020
    Earnings Periods: Earnings paid at regular intervals: Interval of payment: general
  5. NIM08021
    Earnings periods: Earnings paid at regular intervals: interval of payment: determining the interval
  6. NIM08030
    Earnings Periods: Earnings paid at regular intervals: Two or more regular intervals
  7. NIM08040
    Earnings Periods: Earnings paid at regular intervals: Occasional changes in pay interval
  8. NIM08050
    Earnings Periods: Earnings paid at regular intervals: Payments for regular intervals paid at irregular intervals
  9. NIM08060
    Earnings Periods: Employee who usually works, and is paid, every other week/fortnight
  10. NIM08070
    Earnings Periods: No obvious regular pay interval: underlying regularity
  11. NIM08100
    Earnings Periods: Employee has no regular earnings period
  12. NIM08200
    Earnings Periods: Employee earns a fee for each session they work: Payments made at regular intervals
  13. NIM08210
    Earnings Periods: Employee earns a fee for each session they work: Payment made irregularly but treated as paid regularly
  14. NIM08220
    Earnings Periods: Employee earns a fee for each session they work: Payment made irregularly and no regularity found
  15. NIM08230
    Earnings Periods: Employee earns a fee for each session they work: Separate fee paid for each session worked
  16. NIM08300
    Earnings Periods: Employee starts work
  17. NIM08310
    Earnings Periods: Employee starts work part-way through an earnings period but is not paid until the end of the next earnings period: Earnings period in same tax year
  18. NIM08312
    Earnings Periods: Employee starts work part-way through an earnings period but is not paid until the end of the next earnings period: Earnings periods in different tax years
  19. NIM08400
    Earnings Periods: Payments after the employment has ended: Regular pattern of payments
  20. NIM08410
    Earnings Periods: Payments after the employment has ended: Irregular pattern of payments
  21. NIM08420
    Earnings Periods: Payments after the employment has ended: Employee paid a week in hand
  22. NIM08500
    Earnings Periods: Change of earnings period with the same employer: Change to shorter interval
  23. NIM08510
    Earnings Periods: Change of earnings period with the same employer: Change to longer interval
  24. NIM08600
    Earnings Periods: Additional payments (bonuses, commissions or arrears of pay)
  25. NIM08610
    Earnings Periods: Additional payments at regular intervals
  26. NIM08620
    Earnings Periods: Regular additional payment made later
  27. NIM08700
    Earnings Periods: Payments not paid on their usual payday: General
  28. NIM08710
    Earnings Periods: Payments not paid on their usual payday: Usual payday & date of payment in same tax year
  29. NIM08720
    Earnings Periods: Payments not paid on their usual payday: Usual payday & date of payment in different tax years
  30. NIM08730
    Earnings Periods: Earnings only occasionally reach the Lower Earnings Limit (LEL)
  31. NIM08740
    Earnings Periods: Advance payments: ‘Subs’
  32. NIM08800
    Earnings Periods: Date of payment of earnings: Payment in cash
  33. NIM08801
    Earnings Periods: Date of payment of earnings: Payment by cheque or direct into bank account
  34. NIM08802
    Earnings Periods: Date of payment of earnings: Payment by postal order or girocheque
  35. NIM08803
    Earnings Periods: Date of payment of earnings: Payment by automated credit transfer
  36. NIM09000
    Earnings Periods: Payments made under employment legislation: Pay arrears under a Reinstatement Order
  37. NIM09010
    Earnings Periods: Payments made under employment legislation: Pay arrears under a re-engagement order
  38. NIM09020
    Earnings Periods: Payments made under employment legislation: Protective Awards
  39. NIM09030
    Earnings Periods: Payments made under employment legislation: Continuation of contract of employment
  40. NIM09100
    Earnings Periods: Holiday pay: Method of calculation
  41. NIM09110
    Earnings Periods: Holiday pay: Payment on normal payday
  42. NIM09120
    Earnings Periods: Holiday pay paid in advance or arrears: 'Regular interval' rule (or "Method A")
  43. NIM09130
    Earnings Periods: Holiday pay paid in advance or arrears: 'Holiday earnings period' rule (or "Method B")
  44. NIM09140
    Earnings Periods: Holiday pay paid in advance: Employee stays at work
  45. NIM09150
    Earnings Periods: Holiday pay paid in advance: Employee stays at work & takes holiday later
  46. NIM09160
    Earnings Periods: Holiday pay paid in advance: payments due during holiday period
  47. NIM09170
    Earnings Periods: Accrued holiday pay entitlement on leaving employment
  48. NIM09300
    Earnings Periods: Statutory Sick Pay and Statutory Maternity Pay: Delay in paying
  49. NIM09310
    Earnings Periods: Statutory Sick Pay and Statutory Maternity Pay: Lump sum payments
  50. NIM09320
    Earnings Periods: Statutory Sick Pay and Statutory Maternity Pay: Payment after employment has ended
  51. NIM09500
    Earnings Periods: Notifications & directions: Their purpose
  52. NIM09505
    Earnings Periods: Notifications & directions: New decisions affording appeal rights
  53. NIM09510
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: General
  54. NIM09511
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Date of notification
  55. NIM09512
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Action by Network: Investigation
  56. NIM09513
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Action by Network: Issuing the letter of intention
  57. NIM09514
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Issuing a decision
  58. NIM09515
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Action following issue of a decision
  59. NIM09520
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Future calculation of contributions
  60. NIM09530
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Disputes as to whether a notification is appropriate
  61. NIM09540
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Change of pay practice
  62. NIM09541
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Decision that notification under regulation 3(2B) should cease to have effect
  63. NIM09550
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Employer proposals for future pay practices
  64. NIM09560
    Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Employment ends
  65. NIM09600
    Earnings Periods: Directions issued in accordance with regulation 30, SS(C)R 2001: General
  66. NIM09650
    Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: General
  67. NIM09653
    Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Examples
  68. NIM09655
    Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Date of Notification
  69. NIM09657
    Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Investigation
  70. NIM09658
    Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Issuing the letter of intention
  71. NIM09659
    Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Issuing a decision
  72. NIM09660
    Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Action following the issue of a decision
  73. NIM09670
    Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Dispute as to whether a direction is appropriate
  74. NIM09680
    Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Ending a regulation 31 direction
  75. NIM09800
    Earnings Periods: Reallocating NICs for benefit purposes: General
  76. NIM09810
    Earnings Periods: Reallocating NICs for benefit purposes: Mistimed payments
  77. NIM09820
    Earnings Periods: Reallocating NICs for benefit purposes: Payment not mistimed
  78. NIM09830
    Earnings Periods: Reallocating NICs for benefit purposes: Action by Network: Mistimed payments
  79. NIM09840
    Earnings Periods: Reallocating NICs for benefit purposes: Action by Network: Payment not mistimed
  80. NIM09900
    Earnings Periods: Special cases: Directors
  81. NIM09910
    Earnings Periods: Special cases: Irregular harvest casuals
  82. NIM09920
    Earnings Periods: Special cases: Mariners