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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Employer proposals for future pay practices

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

If the proposed pay practice does not satisfy the criteria for either regulation 3(2) or31, and is likely to be the ‘norm’ in future, take action as in NIM09541. Theemployer should be advised that the original regulation 3(2B) direction will cease to haveeffect from the date that the future pay practice is adopted.