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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Aggregation of earnings for NIC purposes / E8.241 Aggregation of separate employments under the same employer
Commentary

E8.241 Aggregation of separate employments under the same employer

Personal and employment tax

In the case of separate employments with a single employer there is no aggregation where it would not be 'reasonably practicable' because the earnings from each employment are separately calculated1.

Reasonable practicability

It is for the employer to show that reasonable practicability does not exist. In the context of health and safety at work legislation, Asquith LJ defined 'reasonably practicable' in these terms2:

'… 'reasonably practicable' is a narrower term than 'physically possible' and seems to me to imply that a computation must be made by the owner, in which the quantum of risk is placed in one scale and the sacrifice involved in the measures necessary for averting the risk (whether in money, time or trouble) is placed in the other, and that, if it be shown that there is a gross disproportion between them – the risk being insignificant in relation to the sacrifice – the defendants discharge the onus on them.'

On the basis that the purpose of the aggregation rules is to prevent loss

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Web page updated on 17 Mar 2025 14:09