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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
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Earnings Periods: Earnings paid at regular intervals: Two or more regular intervals

Regulation 3(1) SS(C)R 2001

If an employee receives earnings at two or more regular intervals in respect of thesame employment, the earnings period is the shorter of the two intervals, unless this isless than a week, in which case it is a week.

Example

If someone gets wages weekly but commission monthly, the earnings period is a week.

Special rules can apply where the greater part of an employee’s earnings are paidusing the longer interval – see NIM09500 et seq.

If an employee receives earnings at two or more regular intervals in respect of differentemployments with the same employers or associated employers see NIM10000which deals with the aggregation of earnings.