NIM10003 - Aggregation of Earnings: More than one employment with different employers: General

Regulation 15 of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

If someone is employed by different employers at the same time and each employer pays them, contributions for each employment are normally calculated separately. However, regulation 15 provides for certain circumstances in which the earnings from the different employments should be aggregated, and contributions calculated on the total.