PART 2U.K. ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

Earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengthsU.K.

6.—(1) Paragraphs (2) and (3) apply where—

(a)earnings paid in respect of two or more employed earner’s employments fall to be aggregated; and

(b)the earnings periods in respect of those earnings are, by virtue of regulation 3, 4 or 5, of different lengths.

(2) In a case to which this regulation applies, where (but for its provisions) the earnings period in respect of earnings derived from any of the employments is of a different length from the designated earnings period, the earnings period in respect of any payment of those earnings shall be the designated earnings period.

[F1(3) In this regulation “the designated earnings period” means—

(a)where the earnings are derived from employments which include any contracted-out employment and any non-contracted out employment, the earnings period in respect of earnings derived from the contracted-out employment or, if there is more than one such employment, the shorter, or as the case may be the shortest, of the earnings periods in respect of earnings derived from such employments; and

(b)in any other case, the shorter, or as the case may be the shortest, of the earnings periods in respect of the earnings derived from such employments.]

Textual Amendments