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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM10004 - Aggregation of Earnings: More than one employment with different employers: Different secondary contributors carrying on ‘business in association’ with each other

Regulations 15(1)(a) & (2), SS(C)R 2001

Regulation 15(1)(a) of the Social Security (Contributions) Regulations 2001 providesthat if someone is employed by two or more different secondary contributors who arecarrying on business in association with each other (see NIM10010 fora definition of Business in Association) and each one pays them, the earnings from eachemployment shall be aggregated and treated as a single payment of earnings and NICscalculated on the total unless it is not reasonably practicable to do so – see NIM10009 for a discussion of the not reasonably practicable test.

Regulation 15 (2) of the Social Security (Contributions) Regulations 2001 provides that,where earnings from employments with different secondary contributions carrying onbusiness in association fall to be aggregated, the secondary contributions due on theaggregated earnings shall be:

  • shared in such proportions as the different employers agree upon; or
  • if they are unable to agree, in proportions that relate to the earnings paid by each of them.