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HMRC internal manual

National Insurance Manual

Earnings Periods: Advance payments: ‘Subs’

If an employer occasionally pays an employee part of their regular pay before it isdue, there is no liability for NICs until the normal payday ie as if the employer paid thewhole wage at the normal time. If, however, the employer makes advance payments regularly:

  • treat them like other regular payments according to the time the employer makes them; and
  • take them into account when determining the earnings period.