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HMRC internal manual

National Insurance Manual

Earnings periods: earnings paid at regular intervals: intervals of payment: determining the interval

Regulation 3(1) provides an earnings period for every employed earner who is paid atregular intervals. The earnings period is determined by reference to the following table:

Interval of payment Applicable earnings period
   
Earnings paid at intervals of 7 days or more The length of the interval
Earnings paid at intervals of different lengths, each of which is 7 days or more The length of the shorter or shortest of those intervals
Earnings paid at one or more intervals of less than seven days A week
Earnings paid at one or more intervals of less than seven days and at one or more intervals of more than seven days A week

In any tax year, the earnings period is that provided by the above table, although itis possible that an earnings period may change during the tax year because theemployee’s pay interval may change. An example would be a weekly paid employee whochanges to a monthly paid employee. The way in which such a change affects the calculationof NICs depends upon whether the change is to a shorter or longer interval – see:

  • NIM08500 if the change is to a shorter interval
  • NIM08510 if the change is to a longer interval.