NIM10001 - Aggregation of Earnings: General

Paragraph 1 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)

In accordance with paragraph 1 of Schedule 1 to the SSCBA 1992, if a person:

• has one employment with an employer, all earnings from that employment must be aggregated;
• has more than one employment with the same employer, all earnings from those employments must be aggregated unless regulations provide otherwise;
• has more than one employment with different employers, earnings from those employments will not be aggregated unless regulations provide otherwise.

For information on reporting aggregated earnings in RTI, see NIM11545.