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HMRC internal manual

National Insurance Manual

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].

Notes Explanation

[A] Insert employee’s name

[B] Insert operative date

[C] Insert earnings period to be applied, eg, monthly, quarterly