All the earnings should be added together and, where the payments relate to different earnings periods (see E8.248), the shortest such period should be taken (except where one of the employments is as a company director, where the earnings period to be applied is usually one year, see E8.250)1. It is not necessary to keep separate records for each job, and the total must be inserted on a single FPS or equivalent record, unless it is not reasonably practicable to add up all the earnings, when contributions must be calculated separately on each payment and separate records (see E8.817) completed.
In a case where the employers are associated, contributions should be worked out separately on each share insofar as it (and those other earnings with
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