NIM09560 - Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: employment ends

Regulation 3(2B) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (SSCR 2001)

If the employment ends during a tax year, for example because of the death, resignation or dismissal of the employee, the regulation 3(2B) notification applies only up to and including the date the employment ceased. If earnings have not reached the relevant NIC Threshold for the longer earnings period there is no liability and any contributions paid on account as described in NIM09520 are due to be repaid.