26 January 2026
This week’s Quick Poll continues with the theme of National Insurance (NI), specifically in relation to irregular earnings periods.
An irregular earnings period is when the interval between payments is not regular or cannot be treated as being regular. An employer determines the earnings period for calculating NICs using the period which the payment covers (or the length of time between payments) subject to a minimum earnings period of 1 week.
We would like to know how many employers have recently (within the last 2 years) paid an employee using an irregular earnings period?
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