DANSP38300 | Notices of decision: Wording of earnings period directions

DANSP23200 explains that appealable decisions can be issued which direct an employer to apply a particular earnings period when calculating Class 1 National Insurance contributions for particular employees.

Persons named in a decision

Apply the guidance in DANSP31800 when deciding who to issue such decisions to. The DAA1(A) should be issued to the liable secondary contributor, see NIM01015. A DAA1(A) will be required in respect of each named employee affected by the decision.

A DAA1(B) should be issued to each employee named in decisions.

Period covered by a decision

Earnings period directions are not issued retrospectively. They tell the liable secondary contributor from what date they have to apply a particular earnings period. Therefore, when wording decisions, the decision should show the date the direction applies from. For guidance about the wording of such decisions see guidance which starts at NIM09500. It includes examples of the wording of decisions.