National Insurance contributions on statutory sick pay (see E8.601) and statutory maternity pay (see E8.501) which are paid by reference to the same interval as the employee's previous earnings are calculated by reference to the same earnings period, any such pay being added to all other payments of earnings for the same period. However, where the interval changes, the contributions are calculated by reference to weekly tables.
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 14:11