NIM08740 - Earnings Periods: Advance payments: Occasional payments

Regulations 3 and 7 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

If an employer occasionally pays an employee part of their regular pay before it is due, there is no liability for NICs until the normal payday, that is, as if the employer paid the whole wage at the normal time.

Please also refer to NIM08741 for information about where this rule changes and for information about reporting.