BIK for a non resident director, are they to Class 1A NIC?

I have a client Company which has one director who is its sole employee. For business purposes he has moved to China as he feels that is the best way to control the purchases, quality and delivery of its products.  He is non resident in the UK for tax purposes. As a non resident and as duties performed in the UK are very negligible his salary is not taxable in the UK, however does this also apply to bik and Class 1A NIC? The Company in this case provides accomodation, insurance etc.