A small American IT training company has set up a company in the UK. The director is based and resident in the US (and is the 100% shareholderin the US company) and wants to be paid a UK salary upto to the Tax and NI level of around £641 a month
I assume there are no restrictions paying this amount from the UK to US and secondly should an employment contract be drawn up - thanks
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Has the company made a check the box election to be disregarded? Why would US payroll and taxes and FICA not be due? The answer to the employment law question will depend on local law where the work is carried out.