I have the following scenario;
British citizen who left the country some time ago and qualifies as non resident
Has a NT tax code
Working for a UK employment agency on a contract in Dennmark and Netherlands. UK Agencies client is a US company (but I don't think this is an issue).
Are there any national insurance contributions due in the UK?
Related resources
Replies (4)
Please login or register to join the discussion.
Probably not
Provided he left the UK more than 12 months ago, there is no requirement for him to pay UK Class 1 employed NIC.
However, he might wish to pay voluntary contributions to maintain his entitlement to UK state pension and other benefits. Rather oddly, he would not have to pay the Class 3 voluntary NIC of £12.60 a week, but can instead pay the Class 2 self-employed NIC of £2.50 a week.
thank you I have been trying to confirm that for ages.
Euan, does this apply to a non resident (NR / NOR) Director of a UK company?
He never visits the UK.
I have searched everywhere I can think of (CCH for example).
Anthony
X
There's no table, but if your software needs to know which table, just use table "X".
I presume he will be outside of the UK for 24 months; if so, then there is no UK NI to pay. Whether or not he is required to pay Danish or Dutch NI depends on his residency - he will probably need to submit form A1 or E101 to the relevant country to obtain exemption from NI in the other country.
The UK employer will also need to register as an employer with Denmark/Holland to pay 'ers NI and deduct 'ees NI and IT.
HMRC gives full guidance on this point - see http://www.hmrc.gov.uk/nic/work/ee-area.htm
@Euan - the 52 week rule is only if he's now working outside the EU. Within the EU (or RA countries), the 52 week rule doesn't apply.