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employee with two jobs - NI contributions or not

Employee has two jobs, and works alternate weeks in each employment (weeks that are worked at at above LEL, and weeks that are not worked are not paid).

Will he get credited with NI contributions for the full 52 weeks, or only 26? Presumably if he were to have worked every other week for both employers (i.e. both employers in the same week, each above the LEL) and the alternate weeks done nothing, then his P14 would look identical to the first case, so how would HMRC know, and what would he be credited for?


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24th Apr 2012 15:30

It's less about

how often and more about how much.  If his earnings are over the NI threshold for each week he is paid then he will receive a P60 from each employment at the end of the year and NIC will be showing as paid.  The two records will be combined by NICO, and if overall he has enough earnings to exceed the lower threshold that will be a fully qualifying year for benefits purposes.  If there is a shortfall he should be invited to pay voluntary contributions to make that year a qualifying year for State pension purposes.  I don't think the voluntary contributions count for anything else that is worthwhile though.

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