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HMRC internal manual

National Insurance Manual

Earnings Periods: Date of payment of earnings: Payment by postal order or girocheque

If the employer pays the employee by postal order or girocheque, the date of payment isthe date:

  • the employer gives the postal order or girocheque to the employee;
  • of posting if the employer regularly sends the pay by post; or
  • the employer expects the postal order or girocheque to reach the employee if they post it and they do not pay the employee regularly by post.