NIM08700 | Earnings Periods: Payments not paid on their usual payday: General

Regulation 7 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Regulation 7 deals with payments that can be regarded as mistimed. The mistiming may result from any number of reasons.

The employer may pay the employee on a day other than their usual payday because:

• the payday is brought forward because of a Bank Holiday;

• two weekly wages are paid together because the employee was away on their usual payday;

• because of a computer breakdown, payments to employees are delayed; or

• the employee starts work too late to be paid at the end of what would be the first earnings period

How these payments – generally called ‘mistimed’ payments - are dealt with depends upon whether the usual payday and actual date of payment are in

• the same tax year, see NIM08710 or

• different tax years, see NIM08720.