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.