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HMRC internal manual

National Insurance Manual

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

Social Security (Contributions) Regulations 2001, Schedule 4, paragraphs  21A(3) and 21C and Schedule 4A paragraphs 5 and 11

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

For information about how to calculate NICs for aggregation in various circumstances, see NIM10004.

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

  1. The employer(s) must ensure that total year to date information is included in the FPS data in respect of just one of the employments
  2. 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.


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.

For more information on reporting aggregated earnings and NICs data in RTI, see NIM11550.