NIMAPP1-20 - Appendix 1: Draft Letter 9

Letter to employer accompanying a decision to issue a direction under regulation 31 of the Social Security (Contributions) Regulations 2001

Dear

Further to my letter of [A]鈥︹�︹�︹��.. about the earnings paid to [B]鈥︹�︹�︹��., I now enclose my decision to issue a direction under regulation 31 of the Social Security (Contributions) Regulations 2001.

The Notification requires that from [C]鈥︹�︹�︹�� National Insurance contributions must be calculated using a [D]鈥︹��.鈥�.. earnings period, regardless of the intervals at which [B] is paid

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This decision has also been sent to [B].

Notes Explanation

[A] Insert date of earlier letter

[B] Insert employee鈥檚 name

[C] Insert operative date

[D] Insert period, eg monthly, quarterly

[E] Add any relevant information about the case if appropriate