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Official guidance
National Insurance Manual

NIM08000 · Earnings Periods

  • NIM08001 · General
  • NIM08002 · General: Alignment with tax weeks and months
  • NIM08010 · Earnings paid at regular intervals: Fitting them into tax years
  • NIM08020 · Earnings paid at regular intervals: Interval of payment: General
  • NIM08021 · Earnings paid at regular intervals: intervals of payment: determining the interval
  • NIM08030 · Earnings paid at regular intervals: Two or more regular intervals
  • NIM08040 · Earnings paid at regular intervals: Occasional changes in pay interval
  • NIM08050 · Payments for regular intervals paid at irregular intervals
  • NIM08060 · Employee who usually works, and is paid, every other week/every other fortnight
  • NIM08070 · No obvious regular pay interval: underlying regularity
  • NIM08100 · Employee has no regular earnings period
  • NIM08200 · Employee earns a fee for each session they work: Payments made at regular intervals
  • NIM08210 · Employee earns a fee for each session they work: Payment made irregularly but treated as paid regularly
  • NIM08220 · Employee earns a fee for each session they work: Payment made irregularly and no regularity found
  • NIM08230 · Employee earns a fee for each session they work: Separate fee paid for each session worked
  • NIM08300 · Employee starts work
  • NIM08310 · Employee starts work part way through an earnings period but is not paid until the end of the next earnings period: Earnings period in same tax year
  • NIM08312 · Employee starts work part way through an earnings period but is not paid until the end of the next earnings period: Earnings periods in different tax years
  • NIM08400 · Payments after the employment has ended: Regular pattern of payments
  • NIM08410 · Payments after the employment has ended: Irregular pattern of payments
  • NIM08420 · Payments after the employment has ended: Employee paid a week in hand
  • NIM08500 · Change of earnings period with the same employer: Change to shorter interval
  • NIM08510 · Change of earnings period with the same employer: Change to longer interval
  • NIM08600 · Additional payments (bonuses, commissions or arrears of pay )
  • NIM08610 · Additional payments at regular intervals
  • NIM08620 · Regular additional payment made later
  • NIM08700 · Payments not paid on their usual payday: General
  • NIM08710 · Payments not paid on their usual payday: Usual payday & date of payment in same tax year
  • NIM08720 · Payments not paid on their usual payday: Usual payday & date of payment in different tax years
  • NIM08721 · Payments not paid on their usual payday: Usual payday & certain Advance Payments in different tax years
  • NIM08730 · Earnings only occasionally reach Lower Earnings Limit (LEL)
  • NIM08740 · Advance payments: Occasional payments
  • NIM08741 · Advance payments: Salary Advance Payments
  • NIM08800 · Date of payment of earnings
  • NIM09000 · Payments made under employment legislation
  • NIM09100 · Holiday pay: Method of calculation
  • NIM09110 · Holiday pay: Payment on normal payday
  • NIM09120 · Holiday pay paid in advance or in arrears: 'Regular interval' rule (or Method A)
  • NIM09130 · Holiday pay paid in advance or in arrears: 'Holiday earnings period' rule (or Method B)
  • NIM09140 · Holiday pay paid in advance: employee stays at work
  • NIM09150 · Holiday pay paid in advance: employee stays at work & takes holiday later
  • NIM09160 · Holiday pay paid in advance: payments due during holiday period
  • NIM09170 · Accrued holiday pay entitlement on leaving employment
  • NIM09300 · Statutory Payments: Delay in paying
  • NIM09310 · Statutory Payments: Lump sum payments
  • NIM09320 · Statutory Payments: Payment after employment has ended
  • NIM09500 · Notifications & directions: Their purpose
  • NIM09505 · Notifications & directions: new decisions affording appeal rights
  • NIM09510 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: General
  • NIM09511 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Date of Notification
  • NIM09512 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: action by network: investigation
  • NIM09513 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: action by network: issuing the letter of intention
  • NIM09514 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: action by network: issuing a decision
  • NIM09515 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: action by network: action following the issue of a decision
  • NIM09520 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Future calculation of contributions
  • NIM09530 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: dispute as to whether a notification is appropriate
  • NIM09540 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: change of pay practice
  • NIM09541 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: decision that notification under regulation 3(2B) should cease to have effect
  • NIM09550 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Employer proposals for future pay practices
  • NIM09560 · Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: employment ends
  • NIM09600 · Directions issued in accordance with regulation 30, SS(C)R 2001: general
  • NIM09650 · Directions issued in accordance with regulation 31, SS(C)R 2001: General
  • NIM09653 · Directions issued in accordance with regulation 31, SS(C)R 2001: examples
  • NIM09655 · Directions issued in accordance with regulation 31, SS(C)R 2001: Date of Notification
  • NIM09657 · Notifications issued in accordance with regulation 31, SS(C )R 2001: action by network: investigation
  • NIM09658 · Notifications issued in accordance with regulation 31, SS(C)R 2001: action by network: issuing the letter of intention
  • NIM09659 · Notifications issued in accordance with regulation 31, SS(C)R 2001: action by network: issuing a decision
  • NIM09660 · Notifications issued in accordance with regulation 31, SS(C)R 2001: action by network: action following the issue of a decision
  • NIM09670 · Directions issued in accordance with regulation 31, SS(C)R 2001: dispute as to whether a direction is appropriate
  • NIM09680 · Directions issued in accordance with regulation 31, SS(C)R 2001: ending a regulation 31 direction
  • NIM09800 · Reallocating NICs for benefit purposes: general
  • NIM09810 · Reallocating NICs for benefit purposes: Mistimed payments
  • NIM09820 · Reallocating NICs for benefit purposes: Payment not mistimed
  • NIM09830 · Reallocating NICs for benefit purposes: mistimed payments
  • NIM09840 · Reallocating NICs for benefit purposes: payment not mistimed
  • NIM09900 · Special Cases: Directors
  • NIM09910 · Special Cases: Irregular harvest casuals
  • NIM09920 · Special Cases: Mariners
  • NIM08801 · Date of payment of earnings: Payment by cheque or direct into bank account
  • NIM08802 · Date of payment of earnings: Payment by postal order or girocheque
  • NIM08803 · Date of payment of earnings: Payment by automated credit transfer
  • NIM09010 · Payments made under employment legislation: Pay arrears under a re-engagement order
  • NIM09020 · Payments made under employment legislation: Protective awards
  • NIM09030 · Payments made under employment legislation: Continuation of contract of employment
  1. Class 1 National Insurance contributions: contents
  2. Earnings Periods: Contents

NIM08000 | Earnings Periods: Contents

From HM Revenue & Customs · National Insurance Manual

Contents84 entries

  1. NIM08001Earnings Periods: General
  2. NIM08002Earnings Periods: General: Alignment with tax weeks and months
  3. NIM08010Earnings Periods: Earnings paid at regular intervals: Fitting them into tax years
  4. NIM08020Earnings Periods: Earnings paid at regular intervals: Interval of payment: General
  5. NIM08021Earnings periods: earnings paid at regular intervals: intervals of payment: determining the interval
  6. NIM08030Earnings Periods: Earnings paid at regular intervals: Two or more regular intervals
  7. NIM08040Earnings Periods: Earnings paid at regular intervals: Occasional changes in pay interval
  8. NIM08050Earnings Periods: Payments for regular intervals paid at irregular intervals
  9. NIM08060Earnings Periods: Employee who usually works, and is paid, every other week/every other fortnight
  10. NIM08070Earnings Periods: No obvious regular pay interval: underlying regularity
  11. NIM08100Earnings Periods: Employee has no regular earnings period
  12. NIM08200Earnings Periods: Employee earns a fee for each session they work: Payments made at regular intervals
  13. NIM08210Earnings Periods: Employee earns a fee for each session they work: Payment made irregularly but treated as paid regularly
  14. NIM08220Earnings Periods: Employee earns a fee for each session they work: Payment made irregularly and no regularity found
  15. NIM08230Earnings Periods: Employee earns a fee for each session they work: Separate fee paid for each session worked
  16. NIM08300Earnings Periods: Employee starts work
  17. NIM08310Earnings Periods: Employee starts work part way through an earnings period but is not paid until the end of the next earnings period: Earnings period in same tax year
  18. NIM08312Earnings Periods: Employee starts work part way through an earnings period but is not paid until the end of the next earnings period: Earnings periods in different tax years
  19. NIM08400Earnings Periods: Payments after the employment has ended: Regular pattern of payments
  20. NIM08410Earnings Periods: Payments after the employment has ended: Irregular pattern of payments
  21. NIM08420Earnings Periods: Payments after the employment has ended: Employee paid a week in hand
  22. NIM08500Earnings Periods: Change of earnings period with the same employer: Change to shorter interval
  23. NIM08510Earnings Periods: Change of earnings period with the same employer: Change to longer interval
  24. NIM08600Earnings Periods: Additional payments (bonuses, commissions or arrears of pay )
  25. NIM08610Earnings Periods: Additional payments at regular intervals
  26. NIM08620Earnings Periods: Regular additional payment made later
  27. NIM08700Earnings Periods: Payments not paid on their usual payday: General
  28. NIM08710Earnings Periods: Payments not paid on their usual payday: Usual payday & date of payment in same tax year
  29. NIM08720Earnings Periods: Payments not paid on their usual payday: Usual payday & date of payment in different tax years
  30. NIM08721Earnings Periods: Payments not paid on their usual payday: Usual payday & certain Advance Payments in different tax years
  31. NIM08730Earnings Periods: Earnings only occasionally reach Lower Earnings Limit (LEL)
  32. NIM08740Earnings Periods: Advance payments: Occasional payments
  33. NIM08741Earnings Periods: Advance payments: Salary Advance Payments
  34. NIM08800Earnings Periods: Date of payment of earnings
  35. NIM09000Earnings Periods: Payments made under employment legislation
  36. NIM09100Earnings Periods: Holiday pay: Method of calculation
  37. NIM09110Earnings Periods: Holiday pay: Payment on normal payday
  38. NIM09120Earnings Periods: Holiday pay paid in advance or in arrears: 'Regular interval' rule (or Method A)
  39. NIM09130Earnings Periods: Holiday pay paid in advance or in arrears: 'Holiday earnings period' rule (or Method B)
  40. NIM09140Earnings Periods: Holiday pay paid in advance: employee stays at work
  41. NIM09150Earnings Periods: Holiday pay paid in advance: employee stays at work & takes holiday later
  42. NIM09160Earnings Periods: Holiday pay paid in advance: payments due during holiday period
  43. NIM09170Earnings Periods: Accrued holiday pay entitlement on leaving employment
  44. NIM09300Earnings Periods: Statutory Payments: Delay in paying
  45. NIM09310Earnings Periods: Statutory Payments: Lump sum payments
  46. NIM09320Earnings Periods: Statutory Payments: Payment after employment has ended
  47. NIM09500Earnings Periods: Notifications & directions: Their purpose
  48. NIM09505Earnings periods: notifications & directions: new decisions affording appeal rights
  49. NIM09510Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: General
  50. NIM09511Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Date of Notification
  51. NIM09512Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: action by network: investigation
  52. NIM09513Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: action by network: issuing the letter of intention
  53. NIM09514Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: action by network: issuing a decision
  54. NIM09515Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: action by network: action following the issue of a decision
  55. NIM09520Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Future calculation of contributions
  56. NIM09530Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: dispute as to whether a notification is appropriate
  57. NIM09540Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: change of pay practice
  58. NIM09541Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: decision that notification under regulation 3(2B) should cease to have effect
  59. NIM09550Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Employer proposals for future pay practices
  60. NIM09560Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: employment ends
  61. NIM09600Earnings periods: directions issued in accordance with regulation 30, SS(C)R 2001: general
  62. NIM09650Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: General
  63. NIM09653Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: examples
  64. NIM09655Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Date of Notification
  65. NIM09657Earnings periods: notifications issued in accordance with regulation 31, SS(C )R 2001: action by network: investigation
  66. NIM09658Earnings periods: notifications issued in accordance with regulation 31, SS(C)R 2001: action by network: issuing the letter of intention
  67. NIM09659Earnings periods: notifications issued in accordance with regulation 31, SS(C)R 2001: action by network: issuing a decision
  68. NIM09660Earnings periods: notifications issued in accordance with regulation 31, SS(C)R 2001: action by network: action following the issue of a decision
  69. NIM09670Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: dispute as to whether a direction is appropriate
  70. NIM09680Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: ending a regulation 31 direction
  71. NIM09800Earnings periods: reallocating NICs for benefit purposes: general
  72. NIM09810Earnings Periods: Reallocating NICs for benefit purposes: Mistimed payments
  73. NIM09820Earnings Periods: Reallocating NICs for benefit purposes: Payment not mistimed
  74. NIM09830Earnings periods: reallocating NICs for benefit purposes: mistimed payments
  75. NIM09840Earnings periods: reallocating NICs for benefit purposes: payment not mistimed
  76. NIM09900Earnings Periods: Special Cases: Directors
  77. NIM09910Earnings Periods: Special Cases: Irregular harvest casuals
  78. NIM09920Earnings Periods: Special Cases: Mariners
  79. NIM08801Earnings Periods: Date of payment of earnings: Payment by cheque or direct into bank account
  80. NIM08802Earnings Periods: Date of payment of earnings: Payment by postal order or girocheque
  81. NIM08803Earnings Periods: Date of payment of earnings: Payment by automated credit transfer
  82. NIM09010Earnings Periods: Payments made under employment legislation: Pay arrears under a re-engagement order
  83. NIM09020Earnings Periods: Payments made under employment legislation: Protective awards
  84. NIM09030Earnings Periods: Payments made under employment legislation: Continuation of contract of employment
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