NIM08001 - Earnings Periods: General
Regulation 2 of the Social Security Contributions Regulations (SSCR 2001) (SI 2001 No 1004)
In the light of the various pay arrangements that exist, it is necessary to assign to each employee an earnings period in relation to each employment held to properly assess contribution liability.
The rules for determining an employee’s earnings period are set out in regulations 2 to 8 of SSCR 2001.
There are separate rules for: