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Class 1 employee's national insurance due?

Class 1 employee's national insurance due?

What do you think?

Client is employed by a non-UK employer (Guernsey)

He is resident and ordinarily resident in the UK.

He works offshore, in non-UK waters.

Any UK National Insurance due?


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04th Dec 2012 12:34

Assuming local contract

Assuming the client is employed 'locally' by the Guernsey employer (employment contract etc with Guernsey employer), and he is not simply 'posted' from a UK company, I cannot see how UK National Insurance would be due. Presumably, client is paying Guernsey social security instead.

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04th Dec 2012 13:11


Yes, the contract is between the guernsey based employer and the client.

No UK company involved.

Same thoughts as myself, just can't find it anywhere for sure! :-0

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09th Dec 2012 11:35

Be careful...

I worked in Guernsey for a Guernsey registered company a few years ago and it is correct that there are no UK NI contributions due whilst working for a Guernsey company.

HOWEVER... there is a receiprocal arrangement for UK pension credits.

Any Guernsey payments made are allowed as credits against the 30 years needed to receive a UK state pension.

Problem is that the UK NIC computer system has no way of crediting until the person gets to pension age and then finds that he's not made enough payments and thus needs the Guernsey payments to make up the shortfall.

When I first came across this I rang the UK NIC office and the very nice lady on the other end of the phone said that you are expected to keep all records/ payslips until you receive a letter from DWP confirming whether you have made enough contributions over your working life to be granted full state pension. I was 30 years old at the time which means that I need to keep the paperwork for nearly 35 years.

What I do is every few years I write to the UK NIC contributions office and remind them that there are credits available.


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