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HMRC internal manual

National Insurance Manual

Appendix 1: Draft Decision 1

Decision wording that a Notification under Regulation 3(2B) of the Social Security(Contributions) Regulations 2001

The following wording is designed for use in both the DDA(1) and DAA(2).

that I am satisfied that the greatest part of the earnings paid to, or for the benefit of, [A] is normally paid at the longer of two [[B] or more] intervals and that a notification under regulation 3(2B) of the Social Security (Contributions) Regulations 2001 is appropriate.

You are therefore notified that with effect from [C] a [D] earnings period should be used for the purposes of calculating the amount of National Insurance contributions due on the earnings paid to [A].

Notes Explanation

[A] Insert employee’s name

[B] Insert if there are more than 2 regular pay intervals

[C] Insert operative date

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