PART 1N.I.General

[F1Pay reference periods for the purposes of sections 1(1)(c), 3(1)(c) and 5(1)(c) N.I.

4.—(1) This regulation applies for the purposes of sections 1(1)(c), 3(1)(c) and 5(1)(c) (jobholders, automatic enrolment and automatic re-enrolment).

(2) The pay reference period in respect of a person is determined in accordance with paragraph (3) or paragraphs (4) and (5), whichever the employer may decide.

(3) For the purposes of this paragraph, the pay reference period is—

(a)in the case of a person who is paid their regular wage or salary by reference to a period of a week, the period of one week;

(b)in the case of a person who is paid their regular wage or salary by reference to a period longer than a week, that period.

(4) For the purposes of this paragraph, subject to paragraph (6)(a), a pay reference period is—

(a)a period equal in length to the usual interval between payments of the person’s regular wage or salary, or

(b)the period of a week,

whichever is the longer.

(5) For the purposes of paragraph (4), pay reference periods commence—

(a)where the person is paid monthly, on the first day of a tax month;

(b)where the person is paid weekly or the pay reference period is a week, on the first day of a tax week;

(c)where the person is paid at intervals of multiple weeks, on—

(i)6th April, and

(ii)the first day of the tax week which commences immediately after the expiry of a pay interval period beginning on 6th April, unless paragraph (6) applies, and

(d)where the person is paid at intervals of multiple months, on—

(i)6th April, and

(ii)the first day of the tax month which commences immediately after the expiry of a pay interval period beginning on 6th April, unless paragraph (6) applies.

(6) Where paragraphs (4) and (5) apply and a pay reference period includes the last day of a tax year—

(a)if the qualifying earnings which, but for this sub-paragraph, would fall in that pay reference period, are paid or payable on or after 6th April, the pay reference period ends on 5th April;

(b)the next pay reference period commences on 6th April.

(7) In this regulation—

“pay interval period” means a period which is equal in length to the usual interval between payments and each whole multiple of that period;

“tax month” means the period beginning with the sixth day of the month and ending on the fifth day of the following month;

“tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day after that (so that the last day of a tax year is, or, in the case of a tax year ending in a leap year, the last 2 days are, treated as a separate week).]

Textual Amendments