# Social Security Contributions and Benefits Act 1992, Section 24: Records of earnings and calculation of earnings factors in absence of records.

Extent: E+W+S

(1) Regulations may provide for requiring persons to maintain, in such form and manner as may be prescribed, records of such earnings paid by them as are relevant for the purpose of calculating earnings factors, and to retain such records for so long as may be prescribed.
(2) Where the Secretary of State is satisfied that records of earnings relevant for the purpose of calculating a person’s earnings factors for the tax year 1987-88 or any subsequent tax year have not been maintained or retained or are otherwise unobtainable, then, for the purpose of determining those earnings factors, he may—
(a) compute, in such manner as he thinks fit, an amount which shall be regarded as the amount of so much of that person’s earnings as did not exceed the upper earnings limit and on which primary Class 1 contributions have been paid or treated as paid; or
(b) take the amount of those earnings to be such sum as he may specify in the particular case.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/section/24 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.