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NIM10001 | Aggregation of Earnings: General

From HM Revenue & Customs · National Insurance Manual

Paragraph 1 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)

In accordance with paragraph 1 of Schedule 1 to the SSCBA 1992, if a person:

  • has one employment with an employer, all earnings from that employment must be aggregated;

  • has more than one employment with the same employer, all earnings from those employments must be aggregated unless regulations provide otherwise;

  • has more than one employment with different employers, earnings from those employments will not be aggregated unless regulations provide otherwise.

For information on reporting aggregated earnings in RTI, see NIM11545.