NIM08721 - Earnings Periods: Payments not paid on their usual payday: Usual payday & certain Advance Payments in different tax years

Regulation 7(3A) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Regulation 2(3) of the Social Security (Contributions) (Amendment No. 3) Regulations 2024 inserted regulation 7(3A)

Regulation 7 of SSCR 2001 provides for treatment of earnings paid otherwise than at regular intervals.

Regulation 7(3) prohibits a payment of earnings made in one tax year to be treated as made in another tax year, see NIM08720.

Regulation 7(3A) disapplies regulation 7(3) when the payment is a salary advance payment and allows the salary advance payment to be treated as paid on the normal payday despite the normal payday being in the next tax year.

See NIM08741 for information on salary advance payments

See NIM11521 for change to reporting requirements