NIM08800 - Earnings Periods: Date of payment of earnings
Payment in cash
If an employer pays an employee in cash, the date of payment is the date:
- the employee gets the cash;
- of posting if the employer regularly sends the pay by post; or
- the employer expects the pay to reach the employee if they post it and they do not pay the employee regularly by post.
Payment by cheque or direct into bank account
If the employer pays the employee by cheque or direct into a bank, the date of payment is the latest of the date:
- of the cheque or credit;
- of posting if the employer regularly sends the pay by post; or
- the employer expects the cheque to reach the employee or their bank if they post it and they do not pay the employee regularly by post.
Payment by postal order or girocheque
If the employer pays the employee by postal order or girocheque, the date of payment is the date:
- the employer gives the postal order or girocheque to the employee;
- of posting if the employer regularly sends the pay by post; or
- the employer expects the postal order or girocheque to reach the employee if they post it and they do not pay the employee regularly by post.
Payment by automated credit transfer
If the employer pays the employee by automated credit transfer, for example direct into the employee’s bank or building society, the date of payment is the date of transfer.