NIM08010 - Earnings Periods: Earnings paid at regular intervals: Fitting them into tax years

Regulation 3(2)(b) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

The first earnings period in a tax year for those who are paid regularly begins on the first day of the tax year. If there is a period between the end of the last earnings period and the beginning of the next tax year, treat it as an earnings period of normal length.

Example

An employee is paid once every 10 days. As the employee’s first earnings period starts on the 6 April there will be 36 periods of ten days. The remaining period of 5 days (6 in a leap year) will be treated as a further period of ten days.