Earnings Periods: Additional payments at regular intervals
Regulation 3, SS(C)R 2001
An employee may get their normal pay, SSP or SMP and additional payments at differenttimes but both paid to them at regular intervals, eg a weekly wage and a monthly bonus.The employer should:
- add the bonus to the normal wage for the week in which they pay the bonus; and
- work out NICs on the total earnings using a weekly earnings period.
Where, however, the greater part of the earnings are paid over the longer earningsperiod it may be necessary to issue a notification to the employer to change the earningsperiod to reflect the longer pay interval, see NIM09500 forfurther guidance.