NIM12023 – Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Multiple Directorships or re- appointed during a tax year

Regulation 8(2) SSCR 2001

If a company appoints the same person as a director on more than one occasion in a tax year, for example if re-appointed following resignation, the original earnings period, annual or pro-rata, remains in force (Regulation 8(2) SSCR 2001).

Similarly if a director has multiple directorships, the earnings period used for the first directorship applies (Regulation 8(2) SSCR 2001).