Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Aggregation of Earnings: Single payments of earnings to cover employments with different secondary contributors

Regulation 17, SS(C)R 2001

Regulation 17 of the Social Security (Contributions) Regulations 2001 provides that where an employee is paid a single payment of earnings to cover employments with two or more secondary contributors:

  • if those secondary contributors are carrying on business in association (see NIM10010) the secondary contributor who makes the payment is liable for NICs
  • if the secondary contributors are not carrying on business in association (see NIM10010) with each other, each secondary contributor is liable to record earnings/ pay the NICs due on their portion of the earnings that make up the total payment (provided that portion reaches or exceeds the LEL/ET for the appropriate earnings period).