SolvedNIM08021 | Earnings periods: earnings paid at regular intervals: intervals of payment: determining the interval
From HM Revenue & Customs · National Insurance Manual
Regulation 3(1) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
This regulation provides an earnings period for every employed earner who is paid at regular intervals. The earnings period is determined by reference to the following table:
| Interval of payment | Applicable earnings period |
|---|---|
| Earnings paid at intervals of 7 days or more | The length of the interval |
| Earnings paid at intervals of different lengths, each of which is 7 days or more | The length of the shorter or shortest of those intervals |
| Earnings paid at one or more intervals of less than seven days | A week |
| Earnings paid at one or more intervals of less than seven days and at one or more intervals of more than seven days | A week |
In any tax year, the earnings period is that provided by the above table, although it is possible that an earnings period may change during the tax year because the employee’s pay interval may change. An example would be a weekly paid employee who changes to a monthly paid employee. The way in which such a change affects the calculation of NICs depends upon whether the change is to a shorter or longer interval – see: