An employee may have more than one employment either with the
same employer or with different employers. When working out whether
an employment has earnings of less than £8,500 a year (
EIM20101) there are special rules for
adding together the earnings from those employments.
Use the following table to decide whether you should add the
earnings together.
| Situation | Action |
| More than one employment with the same employer | Add together all the earnings from all the employments |
| More than one employment but at least one is with a different employer | Add together all the earnings from all employers under the same control |
"Control" has the meaning given to it by Section 840 ICTA 1988 (
EIM20213).
The full benefits code (
EIM20006) will apply to each employment
included in the calculation if the total amount shown by the
calculation is not less than £8,500 a year.
