02 February 2026
Our last Quick Poll focused on National Insurance (NI) calculations for 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.
So we asked, within the last 2 years have you paid an employee using an irregular earnings period?
The results are in:
|
Answer |
Response |
|
No |
77.92% |
|
Yes |
22.08% |
Thank you your responses, as always we appreciate your feedback to help us effectively represent the payroll profession.
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