Regulation 15(1)(a) of the Social Security (Contributions)
Regulations 2001 provides that if someone is employed by two or
more different secondary contributors who are carrying on business
in association with each other (see
NIM10010 for a definition of Business in
Association) and each one pays them, the earnings from each
employment shall be aggregated and treated as a single payment of
earnings and NICs calculated on the total unless it is not
reasonably practicable to do so – see
NIM10009 for a discussion of the not
reasonably practicable test.
Regulation 15 (2) of the Social Security (Contributions)
Regulations 2001 provides that, where earnings from employments
with different secondary contributions carrying on business in
association fall to be aggregated, the secondary contributions due
on the aggregated earnings shall be:
