Regulation 47 Multiple employersI1
United Kingdom
Where —
an employer has made an election under regulation 98(1) of the PAYE Regulations (Multiple PAYE schemes); and
no improper purpose notice has been issued under regulation 99(1) of those Regulations (Multiple PAYE schemes: election made for improper purpose ineffective), or, if one has been issued, it has been withdrawn under regulation 99(5),
the employer is to be treated as having made an election for the purposes of those Regulations.
Where earnings in respect of two or more employments fall to be aggregated under regulation 15(1)(a) of the Contributions Regulations, the amount to be deducted is apportioned between the employers in the same proportions as secondary Class 1 contributions are apportioned between them under that regulation.