The Social Security (Contributions) Regulations 2001

Earnings period for earnings normally paid or treated as paid at regular intervals

3.—(1) Where any part of such earnings as are specified in regulation 2 is normally paid or treated under regulation 7 as paid at regular intervals, the earnings period in respect of those earnings shall, subject to paragraphs (2) to (6), be the period—

(a) the length of which is—

(i) in a case where there is one regular interval of 7 days or more, the length of that interval;

(ii) in a case where there are regular intervals of different lengths each of which is 7 days or more, the length of the shorter or, as the case may be, shortest interval;

(iii) in a case where the regular interval is less than 7 days or where there is more than one such interval, a week;

(iv) in a case where there is one or more than one regular interval of 7 days or more and one or more than one regular interval of less than 7 days, a week; or

(b) which is one of a succession of periods of the same length beginning in the case of the first such period in any year on the first day of that year, and in the case of each subsequent period immediately upon the ending of the period which last precedes it.

(2) Without prejudice to the provisions of paragraph (1)(b), if the Board—

(a) are satisfied that the greater part of the earnings specified in that paragraph is normally paid at intervals of greater length than the shorter or, as the case may be, shortest; and

(b) notify the earner and the secondary contributor accordingly,

the length of the longer or, as the case may be, longest interval, shall be, from a date notified by the Board, the length of the earnings period in place of that specified in paragraph (1)(b).

(3) If the length of the earnings period determined in accordance with paragraph (2) is a year, then notwithstanding paragraph (1)(b), 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.

(4) If in any year there is a period between the end of the last earnings period of normal length and the beginning of the next year, the first mentioned period shall itself be treated as an earnings period of normal length.

(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.