NIM09680 - Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: ending a regulation 31 direction

Regulation 31 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

A direction issued under the provisions of regulation 31 is effective for as long as the pay practice stays unchanged. If the pay practice changes, it’s up to the employer or employee to ask about changing or ending the earnings period. If you get such a request and the change in pay practice appears to make it appropriate to apply the normal rules, for example, the employer evens out the payments, prepare a full submission as set out in the Seeking Guidance pages on the intranet and refer the file to the IPD NIC Technical Team, and they will consider whether the direction should be lifted.