NIM08000 – Earnings Periods: Contents

NIM08001General
NIM08002General: alignment with tax weeks and months

Earnings paid at regular intervals

NIM08010Fitting them into tax years
NIM08020Interval of payment: general
NIM08021Interval of payment: determining the interval
NIM08030Two or more regular intervals
NIM08040Occasional changes in pay interval
NIM08050Payments for regular intervals paid at irregular intervals
NIM08060Employee who usually works, and is paid, every other week/fortnight
NIM08070No obvious regular pay interval: Underlying regularity

No regular earnings period

NIM08100Employee has no regular earnings period

Employee earns a fee for each session they work

NIM08200Payments made at regular intervals
NIM08210Payment made irregularly but treated as paid regularly
NIM08220Payment made irregularly and no regularity found
NIM08230Separate fee paid for each session worked

Employee starts work

NIM08300Employee starts work
NIM08310Employee starts work part-way through an earnings period but is not paid until the end of the next earnings period: Earnings periods in same tax year
NIM08312Employee starts work part-way through an earnings period but is not paid until the end of the next earnings period: Earnings periods in different tax years

Payments after the employment has ended

NIM08400Regular pattern of payments
NIM08410Irregular pattern of payments
NIM08420Employee paid a week in hand

Change of earnings period with the same employer

NIM08500Change to shorter interval
NIM08510Change to longer interval

Additional payments

NIM08600Bonuses, commissions or arrears of pay
NIM08610Additional payments at regular intervals
NIM08620Regular additional payment made later

Payments not paid on their usual payday

NIM08700General
NIM08710Usual payday & date of payment in same tax year
NIM08720Usual payday & date of payment in different tax years
NIM08730Earnings only occasionally reach the Lower Earnings Limit (LEL)
NIM08740Advance payments: ‘Subs’

Date of payment of earnings

NIM08800Payment in cash
NIM08801Payment by cheque or direct into bank account
NIM08802Payment by postal order or girocheque
NIM08803Payment by automated credit transfer

Payments made under employment legislation

NIM09000Pay arrears under a Reinstatement Order
NIM09010Pay arrears under a Re-engagement Order
NIM09020Protective Awards
NIM09030Continuation of contract of employment

Holiday pay

NIM09100Method of calculation
NIM09110Payment on normal payday
NIM09120Holiday pay paid in advance or in arrears: ‘Regular Interval’ rule (or “Method A”)
NIM09130Holiday pay paid in advance or in arrears: ‘Holiday Earnings Period’ rule (or “Method B”)
NIM09140Holiday pay paid in advance: Employee stays at work
NIM09150Holiday pay paid in advance: Employee stays at work & takes holiday later
NIM09160Holiday pay paid in advance: Payments due during holiday period
NIM09170Accrued holiday pay entitlement on leaving employment

Statutory Sick Pay and Statutory Maternity Pay

NIM09300Delay in paying
NIM09310Lump sum payments
NIM09320Payment after the employment has ended

Notifications and directions [regulations 3(2), 30 & 31, SS(C)R 2001]

NIM09500Earnings Periods: Notifications & directions: Their purpose
NIM09505Earnings Periods: Notifications & directions: New decisions affording appeal rights

Notifications issued in accordance with regulation 3(2B), SS(C)R 2001

NIM09510Notifications issued in accordance with regulation 3(2B), SS(C)R 2001:General
NIM09511Notifications issued in accordance with regulation 3(2B), SS(C)R 2001:Date of notification
NIM09512Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Action by Network: Investigation
NIM09513Notifications issued in accordance with regulation 3(2B), SS(C)R 2001:Action by Network: Issuing the letter of intention
NIM09514Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Issuing a decision
NIM09515Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Action following issue of a decision
NIM09520Notifications issued in accordance with regulation 3(2B), SS(C)R 2001:Future calculation of contributions
NIM09530Notifications issued in accordance with regulation 3(2B), SS(C)R 2001:Disputes as to whether a notification is appropriate
NIM09540Notifications issued in accordance with regulation 3(2), SS(C)R 2001:Change of pay practice
NIM09541Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Decision that notification under regulation 3(2B) should ease to have effect
NIM09550Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001Employer proposals for future pay practices
NIM09560Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001Employment ends

Directions issued in accordance with regulation 30, SS(C)R 2001

NIM09600Directions issued in accordance with regulation 30, SS(C)R 2001:General

Directions issued in accordance with regulation 31, SS(C)R 2001

NIM09650Directions issued in accordance with regulation 31, SS(C)R 2001:General
NIM09653Directions issued in accordance with regulation 31, SS(C)R 2001: Examples
NIM09655Directions issued in accordance with regulation 31, SS(C)R 2001: Date of direction
NIM09657Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Investigation
NIM09657Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Issuing letter of intention
NIM09658Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Issuing a decision
NIM09660Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Action following the issue of a decision
NIM09670Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Dispute as to whether a direction is appropriate
NIM09680Directions issued in accordance with regulation 31, SS(C)R 2001: Ending a regulation 31 direction

Reallocating NICs for benefit purposes

NIM09800General
NIM09810Mistimed payments
NIM09820Payments not mistimed
NIM09830Action by Network: Mistimed payments
NIM09840Action by Network: Payments not mistimed

Earnings Periods: Special cases

NIM09900Special cases: Directors
NIM09910Special cases: Irregular harvest casuals
NIM09920Special cases: Mariners