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NIM10008 | Aggregation of Earnings: Single payments of earnings to cover employments with different secondary contributors

From HM Revenue & Customs · National Insurance Manual

Regulation 17 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Regulation 17 provides that where an employee is paid a single payment of earnings to cover employments with two or more secondary contributors:

  • if those secondary contributors are carrying on business in association (see NIM10010) the secondary contributor who makes the payment is liable for NICs

  • if the secondary contributors are not carrying on business in association (see NIM10010) with each other, each secondary contributor is liable to record earnings and pay the NICs due on their portion of the earnings that make up the total payment (provided that portion reaches or exceeds the Secondary Threshold or Lower Earnings Limit for the appropriate earnings period).