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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Aggregation of earnings for NIC purposes / E8.244 Apportionment of employers' contributions when earnings aggregated
Commentary

E8.244 Apportionment of employers' contributions when earnings aggregated


Personal and employment tax

Employer's Class 1 contributions in respect of aggregated earnings from associated employers (see E8.242) are apportioned among the actual employers as they may agree

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