NIM09550 - Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Employer proposals for future pay practices

Regulation 3 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (SSCR 2001)

An employer may make proposals about future pay practices. If this happens, find out whether the proposal changes the pay practice in principle. If it means that the pay practice no longer satisfies the conditions of regulation 3(2A), consider whether a direction under regulation 31 is appropriate.

If the proposed pay practice does not satisfy the criteria for either regulation 3(2) or 31, and is likely to be the norm in future, take action as in NIM09541. The employer should be advised that the original regulation 3(2B) direction will cease to have effect from the date that the future pay practice is adopted.