I have been approached by a Spanish company to help in dealing with the payroll affiars of an employee they have taken on in the Uk. I need to set up the payroll scheme in the company's name and I guess tax and ni would be deducted as normal. But would employers NI be due ?
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UK presence
If the Spanish company has no presence/establishment in the UK other than the one employee, he will need a DPNI PAYE scheme for him to pay over his tax and Ee's NIC. No Er's NIC is payable in these cases.