NIM09511 | Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Date of Notification

Regulation 3(2B) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

A notification under regulation 3(2B) must advise the employer of the date from which the new earnings period is to apply.

The date cannot be any earlier than the date on which the notice is given. This means that the date of any regulation 3(2B) notification must be either:

• a current date or

• a future date.

As a notification under regulation 3(2B) can only apply to future earnings the HMRC will decide whether to issue it with effect from an immediate date or the beginning of the next tax year and will consider account payments already made and likely to be made - see NIM09512.

Example

If the report shows that the greater part of the earnings is due to an annual bonus but this has already been paid in the current tax year, there is little point in issuing the notification to take immediate effect. Issue it to take effect from the start of the next tax year.