Regulation 59D Relationship between regulation 59B and aggregation of earningsF1

Where an employee’s earnings are aggregated, the employer or, as the case may be, employers must make such arrangements as are necessary to ensure that the information specified in paragraph (2) in respect of all the aggregated earnings is provided in the information given under regulation 59B relating to one of the employee’s employments only.

The information specified in this paragraph is the information specified in paragraph 3 of Schedule 2 (real time returns).