Earnings from employments with separate employers are aggregated in the circumstances set out below1.
Associated employers
Earnings are aggregated where the employers in question carry on business 'in association with' each other 'in respect of those employments'.
In general law, 'in association with' appears to be a narrow concept (see South West Launderettes Ltd v Laidler2 in which, for employment law purposes, a company jointly owned by a husband and wife was not associated with another company, in the same line of business, owned by the husband alone). The NIC&EO regards employers as associated when 'their respective businesses serve a common purpose and to a significant degree they share such things as accommodation, personnel, equipment or customers'3. Its views were further explained in a letter dated 30 November 1983, as follows:
'… what is considered is the actual relationship between the companies. What we therefore look for is some degree of common purpose, substantiated by, for example, the sharing of facilities, personnel, accommodation, customers, etc. Basically, the greater the interdependence
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