PART 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS
Earnings period for sums deemed to be earnings by virtue of regulations made under section 112 of the Act5.
Where any sum or amount is deemed to be earnings by virtue of any regulations made under section 112 of the Act (sums to be earnings for the purposes of Part I to V of the Act) F1—
(a)
the earnings period in respect of any payment of those earnings shall be the length of the protected period (as referred to in section 189 of the Trade Union and Labour Relations (Consolidation) Act 1992 F2) or, as the case may be, that part of it in respect of which the sum is paid, or a week whichever is the longer;
(b)
contributions paid in respect of such earnings shall, if the employed earner so requests—
(i)
if the period to which the payment of earnings relates falls wholly in a year other than the year in which they are paid, be treated as paid in respect of the year in which the period to which the payment of earnings relates falls, or
(ii)
if the period to which the payment of earnings relates falls partly in the year in which they are paid and partly in one or more other years, be treated as paid proportionately in respect of each of the years in which the period to which the payment of earnings relates falls, or
(iii)
if the period to which the payment of earnings relates falls wholly in two or more years other than the year in which they are paid, be treated as paid proportionately in respect of each of the years in which the period to which the payment of earnings relates falls.