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HMRC internal manual

National Insurance Manual

Earnings Periods: Date of payment of earnings: Payment by cheque or direct into bank account

If the employer pays the employee by cheque or direct into a bank, the date of paymentis the latest of the date:

  • of the cheque or credit;
  • of posting if the employer regularly sends the pay by post; or
  • the employer expects the cheque to reach the employee or their bank if they post it and they do not pay the employee regularly by post