NIM01004 - Class 1 Structural Overview: More than one employment with the same or different employers
Paragraph 1 of Schedule 1 of the Social Security Contributions and Benefits Act (SSCBA) 1992
In general, all earnings from employed earner바카라 사이트™s employment(s) with the same employer must be aggregated before determining the amount of NICs due. Additionally, under certain prescribed circumstances, earnings from employed earner바카라 사이트™s employment with different employers must also be aggregated.
Further detailed guidance is contained within NIM10000 onwards.