Subject to the specific provisions of Social Security (Contributions) Regulations, SI 2001/1004, reg 3(5), (6) (see E8.249B), earnings not actually paid at regular intervals will nevertheless be treated as paid regularly in the following circumstances.
Earnings normally paid regularly
If the earnings would normally have been paid regularly, the earnings period is the interval at which those regular payments would have been made, and the date of payment is the date on which it would normally have been made1. However, if a payment is delayed until the following tax year, Class 1 contributions must be paid by reference to the rates and limits operating in that later year2. The employee may, however, request that the contributions made in respect of the payment be reallocated to the earlier year. The employer must not add the payment concerned to any other earnings properly due for the later tax year.
The employer may change the employee's pay day, so that two such days fall within the same earnings
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:56