Earnings Periods: General
Regulation 2, SS(C)R 2001
So that contribution liability can be properly assessed in the light of the various payarrangements that exist, it is necessary to assign to each employee an earnings period inrelation to each employment held.
The rules for determining an employee’s earnings period are set out in regulations 2 to 8of the 2001 Social Security (Contribution) Regulations.
There are separate rules for:
- employees who are (or who are normally) paid at regular intervals - see NIM08020 onwards
- employees who are paid otherwise than at regular intervals - see NIM08100
- directors - see NIM12000 onwards