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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM10016 - Aggregation of Earnings: Calculating NICs: Earnings periods: Mixed contracted-out and not contracted- out employments: Employee has no Appropriate Personal Pension (APP) arrangement

Regulation 6, SS(C)R 2001

NICs are calculated based on the shortest earnings period for the contracted-outemployment(s).

Example 1

If a person has two jobs in which one is contracted-out with a monthly earnings period andone is not contracted-out with a weekly earnings period, the earnings period for NICspurposes is monthly.

Example 2

If a person has three jobs in which two are contracted-out with monthly and weeklyearnings periods and the other is not contracted-out with a two weekly earnings periods,the earnings period for NICs purposes is weekly.