NIM08030 - Earnings Periods: Earnings paid at regular intervals: Two or more regular intervals

Regulation 3(1) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

If an employee receives earnings at two or more regular intervals in respect of the same employment, the earnings period is the shorter of the two intervals, unless this is less than a week, in which case it is a week.

Example

If someone gets wages weekly but commission monthly, the earnings period is a week.

Special rules can apply where the greater part of an employee’s earnings are paid using the longer interval – see NIM09500 onwards.

If an employee receives earnings at two or more regular intervals in respect of different employments with the same employers or associated employers see NIM10000 which deals with the aggregation of earnings.