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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Aggregation of Earnings: General

Paragraph 1 of Schedule 1 to SSCBA 1992

In accordance with paragraph 1 of Schedule 1 to the Social Security Contributions and Benefits Act 1992, if a person:

  • has one employment with an employer, all earnings from that employment must be aggregated;
  • has more than one employment with the same employer, all earnings from those employments must be aggregated unless regulations provide otherwise;
  • has more than one employment with different employers, earnings from those employments will not be aggregated unless regulations provide otherwise.

For information on reporting aggregated earnings in RTI, see NIM11545.