Paragraph 1(2) of Schedule 1, SSCBA 1992

Before 6 April 2016

Paragraph 1(2) of schedule 1 to the Social Security Contributions and Benefits Act 1992 provided for the priority to be given to NICs in the event that a person has a mixture of contracted-out and not contracted-out employments in which the earnings fall to be aggregated. When a mixture of contracted-out and not contracted-out employments are involved, NICs must be calculated using the exact percentage method. This is because earnings below the LEL can only be disregarded once.

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