# The Social Security (Contributions) Regulations 2001, Regulation 19: Holiday payments


Where as respects an employed earner’s employment in which the earner is paid or would, but for paragraph (b), be treated under regulation 7 as paid at a regular interval of a week or a fixed number of weeks, a payment of earnings includes or comprises a payment in respect of a period of holiday entitlement other than such a payment made to an earner in respect of a period of holiday entitlement outstanding on termination of that employment, for the purposes of calculating the earnings-related contributions payable in respect of that payment of earnings—
(a) the earnings period may be the length of the period in respect of which the payment is made, but where the length of that earnings period includes a fraction of a week that fraction shall be treated as a whole week; and
(b) where the earnings period is so determined, regulation 7 shall not apply.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/19 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.