Appendix 1: Draft Decision 5
Decision wording that a direction under Regulation 31 of the Social Security(Contributions) Regulations 2001 is appropriate
The following wording is designed for use in both the DDA(1) and DAA(2).
that I am satisfied that the pay practice in respect of [A] is one which results in liability for Class 1 National Insurance contributions being reduced or avoided by means of irregular or unequal payments and that a direction under regulation 31 of the Social Security (Contributions) Regulations 2001 is appropriate.
I, therefore, direct that with effect from [B] contributions for [A] shall be payable as if the interval at which earnings are paid is [C].
[A] Insert employee’s name
[B] Insert operative date
[C] Insert earnings period to be applied, eg, monthly, quarterly