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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Earnings Periods: Additional payments (bonuses, commissions or arrears of pay )

Section 6(1), SSCBA 1992

Additional “one-off” payments eg bonuses, commissions, overtime, arrears ofpay, non business related expenses are part of gross pay in the earnings period in whichthe employer pays them ie they normally “lie where they fall”. This is so evenif the employee’s contracting- out position has changed since they earned the pay.