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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Earnings Periods: Payments after the employment has ended: Employee paid a week in hand

If it is the employer’s practice to keep earnings for one week in hand and, as aconsequence, earnings for 2 weeks are paid to an employee when they leave:

  • split the earnings into respective weekly amounts; and
  • calculate NICs separately on each amount on a weekly basis.