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Contents

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. Earnings Periods: Contents
  2. Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: dispute as to whether a direction is appropriate

NIM09670 | Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: dispute as to whether a direction is appropriate

From HM Revenue & Customs · National Insurance Manual

An employer or employee may dispute that a direction is appropriate if the pay practice is not one in which the earnings are paid at irregular intervals or unequal amounts. The dispute may arise as a result of issuing the letter of intention or once the decision has been issued. If new facts about the pay practice come to light, the Network and the appropriate Band C Manager should examine them and decide whether the issue of a notification under regulation 31 is still appropriate.

Only the letter of intention issued

If the employer or employee responds to the letter of intention and after considering the dispute it is felt that a direction is still appropriate continue action as in NIM09659, “Issuing a decision”.

If a direction is considered no longer appropriate, send the employer and employee a letter to tell them that a notification will no longer be issued.

Decision already issued

If the dispute is received in response to the issue of the decision treat it as an appeal and consider whether the appeal can be settled by varying the decision. If it is decided that an original decision was wrong and a notification to change the earnings period was not appropriate, the variation should provide that the direction is revoked from the date it was issued. If the dispute cannot be resolved the appeal will need to proceed as outlined in the Decisions and Appeals Guide.

Case of doubt can be referred to the IPD Technical Team in Newcastle for advice. A full submission should be made as set out in the Seeking Guidance pages on the intranet.

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