NIM08610 - Earnings Periods: Additional payments at regular intervals

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

An employee may get their normal pay or any Statutory Payments and get further additional payments at different times but both are paid to them at regular intervals, for example a weekly wage and a monthly bonus. The employer should:

• add the bonus to the normal wage for the week in which they pay the bonus; and
• work out NICs on the total earnings using a weekly earnings period.

Where, however, the greater part of the earnings are paid over the longer earnings period it may be necessary to issue a notification to the employer to change the earnings period to reflect the longer pay interval, see NIM09500 for further guidance.