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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Aggregation of Earnings: One or more employments with the same employer

Regulation 14, SS(C)R 2001

Regulation 14 of the Social Security (Contributions) Regulations 2001 provides that the earnings from one or more employments with the same employer need not be aggregated if the earnings from those employments are separately calculated, and as a consequence of the separate calculation, it would not be reasonably practicable to do so. See NIM10009 for a discussion of the ‘not reasonably practicable’ test.