NIM09110 | Earnings Periods: Holiday pay: Payment on normal payday

Regulation 3 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

If an employer pays holiday pay on the normal payday, that is, as if the employee is at work, deal with it under the normal earnings period rules (see NIM08001 et seq.).