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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Earnings Periods: Date of payment of earnings: Payment in cash

If an employer pays an employee in cash, the date of payment is the date:

  • the employee gets the cash;
  • of posting if the employer regularly sends the pay by post; or
  • the employer expects the pay to reach the employee if they post it and they do not pay the employee regularly by post