The Social Security (Contributions) Regulations 2001

Earnings period for earnings normally paid or treated as paid at regular intervalsU.K.

3.—[F1(1) If any part of earnings paid to or for the benefit of an earner is normally paid, or is treated under regulation 7 as paid, at regular intervals, the earnings period in respect of those earnings shall be the period found in accordance with the following Table, subject to paragraphs (2) to (6).

Earnings Periods

CaseApplicable earnings period
Earnings paid at an interval of 7 days or more.The length of the interval.
Earnings paid at intervals of different lengths, each of which is 7 days or more.The length of the shorter or shortest of those intervals.
Earnings paid at one or more intervals of less than 7 days.A week.
Earnings paid at one or more intervals of less than 7 days and at one or more intervals of more than 7 days.A week.]

[F1(2) In any year, the earnings period for the earnings mentioned in paragraph (1) shall only be that found by the Table in that paragraph if the period in which the earnings are paid is one of a succession of periods and—

(a)the periods are the same length;

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

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

For the purpose of this paragraph, if all the periods in the succession mentioned above, apart from the last in the year in question, are the same length, the last period in the year shall be treated as if it were the same length as the others.

(2A) Paragraph (2B) applies if it appears to an officer of the Board that—

(a)it is the employer’s practice to pay the greater part of the earnings referred to in paragraph (2) at intervals of greater length than the shorter or shortest of the earnings periods produced by the application of that paragraph; and

(b)that practice is likely to continue.

(2B) If this paragraph applies the officer may, and if requested to do so by the earner or the secondary contributor shall, decide whether to give a notice to the earner and the secondary contributor specifying the longer or longest of the earnings periods produced by the application of paragraph (2) to be the earnings period applicable to those earnings.

(2C) A notice under paragraph (2B) shall—

(a)be given to both the earner and the secondary contributor; and

(b)specify the date from which the change of earnings period is to take effect.

The date specified shall not be earlier than that on which the notice is given.

(2D) A notice given under paragraph (2B) shall have effect until an officer of the Board decides (either of his own motion or on an application by the earner or the secondary contributor) that the practice to which it relates has ceased.

  • If an officer of the Board decides that a notice is to cease to have effect, he shall notify the earner and the secondary contributor accordingly.]

(3) If the length of the earnings period determined in accordance with [F2paragraph (2B)] is a year, then notwithstanding [F2paragraph (2)] , where the change in the length of the earnings period takes effect during the course of a year, the length of the earnings period in respect of any earnings in that year which are paid or treated as paid on or after the change shall be the number of weeks remaining in that year commencing with the week in which the change takes effect.

F3(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Where—

(a)the employment in respect of which the earnings are paid has ended;

(b)the employment in respect of which the earnings are paid was one in which, during its continuance, earnings were paid or treated under regulation 7 as paid at a regular interval; and

(c)after the end of the employment, a payment of earnings is made which satisfies either or both of the conditions specified in paragraph (6),

the earnings period in respect of such payment of earnings shall, notwithstanding regulation 7, be the week in which the payment is made.

(6) The conditions referred to in paragraph (5) are that the payment is—

(a)by way of addition to a payment made before the end of the employment; and

(b)not in respect of a regular interval.

Textual Amendments