NIM10001 - Aggregation of Earnings:

Paragraph 1 of Schedule 1 to SSCBA 1992

In accordance with paragraph 1 of Schedule 1 to the Social Security Contributions and Benefits Act 1992, if a person:

• has one employment with an employer, all earnings from that employment must be aggregated;
• has more than one employment with the same employer, all earnings from those employments must be aggregated unless regulations provide otherwise;
• has more than one employment with different employers, earnings from those employments will not be aggregated unless regulations provide otherwise.