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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM10015 - Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs contracted-out into different pension schemes

Regulation 6, SS(C)R 2001

NICs are calculated based on the shortest earnings period between the employments.


If a person has two jobs in which one job has a monthly earnings period and the other aweekly earnings period, the earnings period for NICs purposes is a week.