# The Social Security (Contributions) Regulations 2001, Paragraph 5: Information about payments to the employee, etc

Extent: E+W+S+N.I.

Where—
(a) the earner is concurrently employed in more than one employed earner’s employment under the same employer but regulation 14 (aggregation of earnings paid in respect of separate employed earner’s employments under the same employer) does not apply; or
(b) regulation 15 (aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability) applies in relation to the earner,
an indication of whether the return relates to earnings which have been or will be aggregated.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4A/paragraph/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.