NIM11545 - Class 1 NICs: reporting NICs in RTI: reporting aggregated earnings: general approach

Paragraphs 21A(3) and 21C of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Paragraphs 5 and 11 of Schedule 4A to the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

For information about when earnings from employments would be aggregated, see NIM10001.

NIM10004 explains how to calculate NICs for aggregation in various circumstances.

Where earnings from more than one employment are to be aggregated, the following rules should be followed for reporting NICs data:

• the employer(s) must ensure that total year to date information is included in the Full Payment Submission (FPS) data in respect of just one of the employments
• the employer only needs to report NICs category letter and deduction data to HMRC when the final payment of earnings is made in an earnings period.

Example

An employee has 2 jobs with the same employer and earnings fall to be aggregated. Job A is paid on Monday and Job B on Friday. The employer can only properly calculate NICs liability on the second pay day; therefore the NICs data for these payments can be reported on or before the second payment.

If earnings are aggregated, the employer must enter “yes” in the “aggregated earnings indicator” on their FPS data item 49.

NIM11550 provides more information on reporting aggregated earnings and NICs data in RTI.