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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 / E8.245 Apportionment where a single aggregated payment covers a number of employments
Commentary

E8.245 Apportionment where a single aggregated payment covers a number of employments


Personal and employment tax

Specific provisions1 cover the situation where there is a number of employers but a single payment of earnings. In such a case no aggregation is, of course, necessary, but the employer's Class 1 contributions are to be paid as follows:

  1. Ìý

    (a)ÌýÌýÌýÌý where the employers are carrying on

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