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Regulation 31 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

It is not possible to lay down precise and simple rules for applying regulation 31 because the circumstances in which it can be applied vary widely. The following examples illustrate the types of cases which could merit the issue of direction under regulation 31.

Example 1 - Unequal Payments

Employee	Weekly wage	Annual lump sum
Employee 1	拢400 = 拢20,800 p.a.	拢18,000
Employee 2	拢300 = 拢15,600 p.a.	拢18,000 (regulation 3(2B) refers)
Employee 3	拢145 = 拢7,450 p.a.	拢7,000

Only employee 2 satisfies the criteria for a direction under regulation 3(2B), see NIM09500, but assuming that that employee is paying standard rate contributions he or she will pay more on total earnings of 拢33,600 than employee 1 would pay on total earnings of 拢38,800. Employee 3 would only pay one week鈥檚 maximum (plus the additional primary rate) on total annual earnings of 拢14,450.

Providing a regulation 3(2B) notification has not already been issued in respect of employee 2, regulation 31 directions would be appropriate on all three employees.

Example 2 - Irregular Payments

An employee is paid a regular weekly wage of 拢138 but large additional payments at irregular intervals, for example 拢2,000 in May, 拢1,000 in September, 拢600 in November and 拢1,200 in January. This case would merit a direction under regulation 31.

Example 3 - unequal payments

A salesman receives a basic weekly wage of 拢350 per month but this is supplemented by regular monthly commission payments of varying amounts:

Month	Amount
January	拢400
February	拢1000
March	拢1500
April	拢400
May	拢600
June	拢200
July	拢500
August	拢600
September	拢600
October	拢400
November	拢400
December	拢800

This case would merit a direction under regulation 31.