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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 /Earnings periods for Class 1 NIC purposes / E8.249 Determination of the NIC earnings period
Commentary

E8.249 Determination of the NIC earnings period

Personal and employment tax

The 'earnings period' is determined as set out below, with a minimum of one week. Subject to that minimum, the rules so set out apply only if the period in respect of which the earnings are paid is one of a succession of periods and:

  1. Ìý

    (a)ÌýÌýÌýÌý those periods are the same length;

  2. Ìý

    (b)ÌýÌýÌýÌý the first period begins on the first day of the year; and

  3. Ìý

    (c)ÌýÌýÌýÌý the subsequent periods begin immediately after the end of the preceding period.

If all the succeeding periods, apart from the last in the year in question, are the same length, the last period in the year is treated as if it were the same length as the others1.

In Social Security (Contributions) Regulations, SI 2001/1004, reg 3 as originally enacted, the above provision was an alternative to the application of the rules set out below. Since it is now a pre-requisite for such application, it appears that the rules set out below are redundant, as they apply in terms only where

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