NIM08740 - Earnings Periods: Advance payments: "Subs"

Regulations 3 and 7 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

If an employer occasionally pays an employee part of their regular pay before it is due, there is no liability for NICs until the normal payday, that is, as if the employer paid the whole wage at the normal time.

If, however, the employer makes advance payments regularly:

• treat them like other regular payments according to the time the employer makes them; and
• take them into account when determining the earnings period.