NIM10004 | Aggregation of Earnings: More than one employment with different employers: Different secondary contributors carrying on "business in association" with each other

Regulations 15(1)(a) & (2) of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Regulation 15(1)(a) provides that if someone is employed by two or more different secondary contributors who are carrying on business in association with each other (see NIM10010 for a definition of Business in Association) and each one pays them, the earnings from each employment shall be aggregated and treated as a single payment of earnings and NICs calculated on the total unless it is not reasonably practicable to do so (see NIM10009 for a discussion of the not reasonably practicable test).

Regulation 15(2) provides that, where earnings from employments with different secondary contributions carrying on business in association fall to be aggregated, the secondary contributions due on the aggregated earnings shall be:

• shared in such proportions as the different employers agree upon; or

• if they are unable to agree, in proportions that relate to the earnings paid by each of them.