The Social Security (Contributions) Regulations 2001

Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals U.K.

4.  Subject to regulation 3(5) or regulation 5, where earnings are paid to or for the benefit of an earner in respect of an employed earner’s employment, but no part of those earnings is normally paid or treated under regulation 7 as paid at regular intervals, the earnings period in respect of those earnings shall be a period of one of the following lengths—

(a) the length of the period of that part of the employment for which the earnings are paid or a week, whichever is the longer; or

(b) where it is not reasonably practicable to determine that period under paragraph (a)—

(i) the length of the period from the date on which the last payment of earnings, before the payment in question, was paid during the employment in respect of the employment (or, if there has been no such payment, from the date on which the employment began) to the date of the payment in question, unless the period so calculated would be of a length less than that of a week, in which case the earnings period shall be a week, or

(ii) where the payment is made before the employment begins or after it ends, a week.