If an employee or director concurrently has more than one employment, it is a fundamental principle that contributions must be calculated separately for each.

However, regulations contain aggregation provisions which lead in prescribed circumstances to an aggregation of earnings before contribution liabilities are calculated. The situations envisaged by the regulations are where earnings are paid in respect of different employments:

under the same employer;

with employers carrying on ‘business in association’ (see below);

with employers of whom only one is deemed by regulation to be the secondary contributor; or

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