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HMRC internal manual

National Insurance Manual

Earnings Periods: Holiday pay: Method of calculation

Paragraphs 2 & 12 of Part X to Schedule 3, SS(C)R 2001

Include holiday pay in the gross pay figure when calculating NICs, except when it ismoney previously deducted from the employee’s pay and on which NICs have already beenpaid or it is paid from an independently managed fund to which more than one employercontributes (see NIM02200).