National Insurance

National Insurance

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Hi all,

I have a client who is self employed in UK but resident in Ireland. He has claimed exemption from NIC (class 2 and class 4) on basis that he is non resident and will be liable for PRSI in Ireland. However he has not paid PRSI in Ireland in the last few years and is worried about protecting his entitlements to health etc by opting to pay NIC in the UK.

Anyone got any experience in this area who can give me a few pointers on the various aspects of this?

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By Expat24
29th Sep 2014 20:25

NIC

Is he doing any work in Ireland, where he is resident? If he is, but this is less than 25% of his time/value of work and assuming this is not a short-term arrangement, then under EU Regs 1408/71 and 883/2004 Article 11.3 a - under the principle of "lex loci laboris" - place where the work is performed - is place where the liability triggers.

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