UK company wants to employ an individual who is resident in another EU country. The new employee had never been in UK and has no intention to move here and all work will be completed by him remotely living permanently at his home country. UK employer does not have a branch/presence in the EU country.
We are happy that the UK co can pay him gross with no tax/E'e NIC deductions and operate NT code.
I cannot however find definite answer if UK employer is liable to pay E'r NIC for this new employee in UK. Could members possibly point me in to right direction where to look?