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HMRC internal manual

National Insurance Manual

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NIM10006 - Aggregation of Earnings: More than one employment with different persons, for which some other person is treated as the secondary contributor for both employments

Regulation 15(1)(c), SS(C)R 2001

Regulation 15(1)(c) of the Social Security (Contributions) Regulations 2001 providesthat if someone is employed by two or more different persons, and each one pays them, andby virtue of the provisions of Schedule 3 to the Social Security (Categorisation ofEarners) Regulations 1978 some other person is treated as the secondary contributor foreach of those employments (ESM0124 refers), the earnings from each employment shall beaggregated and treated as a single payment of earnings and NICs calculated on the totalunless it is not reasonably practicable to do so (see NIM10009 fora discussion of the ‘not reasonably practicable’ test). The secondarycontributor is liable for the NICs.