NIM08210 - Earnings Periods: Employee earns a fee for each session they work: Payment made irregularly but treated as paid regularly

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

If an employer pays an employee a fee at irregular intervals for each session they work but you can treat the payment as paid at regular intervals e.g. the interval of payment is agreed under the contact of service, the earnings period is the length of the regular interval. If the treated interval between payments is less than a week, the earnings period is a week and the payments should be aggregated.