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Official guidance

National Insurance Manual

NIM08000 · Earnings Periods

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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

Earnings Periods: Contents
Earnings Periods: Special Cases: Directors

NIM09900 | Earnings Periods: Special Cases: Directors

From HM Revenue & Customs · National Insurance Manual

Please refer to NIM12021.