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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Earnings Periods: Employee earns a fee for each session they work: Payments made at regular intervals

If an employer pays an employee a fee at regular intervals for each session they work,the earnings period is the length of time between payments. If the interval betweenpayments is less than a week, the earnings period is a week and the payments should beaggregated.