Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
National Insurance Manual

NIM32000 · Special Cases: Class 1 - HM Forces

  • NIM32002 · European Economic Area (EEA) Article 13.2(e)
  • NIM32003 · Establishments and Organisations
  • NIM32004 · Exclusions
  • NIM32005 · Conditions as to residence or presence in GB
  • NIM32006 · Earnings exclusions
  • NIM32007 · Class 1: Special Cases: HM Forces - Earnings period
  1. Special Cases: Class 1 - HM Forces: Contents
  2. Class 1: Special Cases: HM Forces - Earnings period

NIM32007 | Class 1: Special Cases: HM Forces - Earnings period

From HM Revenue & Customs · National Insurance Manual

Note: A new International NICs manual is under development and will be published in due course.

Regulation 143 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

The earnings period of a serving member of the forces is in the case of a member of the regular forces:

  • the accounting period under the Naval Pay Regulations, Army Pay Warrant or Queen’s Regulations; or

in the case of a person undergoing training in any of the prescribed establishments in paragraphs 2-9 of Part 1 of Sch 6 to SSCR 2001

  • a month

Previous
PrivacyTerms