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HMRC internal manual

National Insurance Manual

Earnings Periods: Earnings paid at regular intervals: Fitting them into tax years

Regulation 3(4), SS(C)R 2001

The first earnings period in a tax year for those who are paid regularly begins on thefirst day of the tax year. If there is a period between the end of the last earningsperiod and the beginning of the next tax year, treat it as an earnings period of normallength.


An employee is paid once every 10 days. As the employee’s first earnings period startson the 6 April there will be 36 periods of ten days. The remaining period of 5 days (6 ina leap year) will be treated as a further period of ten days.