NIM08060 - Earnings Periods: Employee who usually works, and is paid, every other week/every other fortnight

Regulation 7(1)(a) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

If an employee usually works and is paid every other week or fortnight, the earnings period is two weeks or four weeks respectively. The earnings period remains as two weeks/four weeks even if occasionally the employee works the whole fortnight/four week period instead of every other week/fortnight and the employer pays the employee separately for each week/fortnight.

Example

An employee’s working pattern is to work two weeks and then to have two weeks off, they are paid every four weeks and their earnings period is four weeks. If occassionally the employee works the whole of the four weeks, and the employer pays the employee separately for each two week period, the earnings period remains the four weeks. This applies equally to employees who have different working patterns but are paid at regular intervals.