NIM09655 - Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Date of Notification

Regulation 31 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

A direction under regulation 31 must advise the employer of the date from which it is to apply.

The date cannot be any earlier than the date on which the notice is given. This means that the date of any regulation 31 direction must be either:

• a current date or
• a future date.

As a notification under regulation 31 can only apply to future earnings the appropriate officer will decide whether to issue it with effect from an immediate date or the beginning of the next tax year - see NIM09657. To reach this decision the officer will consider account payments already made and likely to be made.