# The Social Security (Contributions) Regulations 2001, Regulation 14: Aggregation of earnings paid in respect of separate employed earner’s employments under the same employer


For the purpose of earnings-related contributions, where an earner is concurrently employed in more than one employed earner’s employment under the same employer, the earnings paid to or for the benefit of the earner in respect of those employments shall not be aggregated if such aggregation is not reasonably practicable because the earnings in the respective employment are separately calculated.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/14 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.