ECH16035 - Irregularities: Pay Practice Avoids or Reduces NIC

ECOs should

• familiarise them selves with NIM08200 onwards and
• check that no abnormal pay practice exists which reduces or avoids NIC whether intentionally or not.

For example

• most weekly payments are below the LEL but some payments are very large and take the average payment above the ET
• employees work for each of several associate companies and the pay from some companies is below the ET.