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Foreigner with 12 month work visa

AutoEnrollment? NI?

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My client is about to employ an Ecuadorean who has a 12 month work visa. 

She is in UK due to an Ecuadorean government sponsorship program that allows for her to be in the UK for the 7 years to qualify as an architect. 3 years at uni, 1 yr in industry followed by another 3 years at uni. At the end of this time she must return to and work in Ecuador. 

Back to the question... she has a 12 month work visa, paid 50/50 by her and my client. 

1. What is the tax treatment of my client paying 50% of her work visa? CT deduction and BiK?

2. Will she & the employer be subject to NICs & AutoEnrolment requirements?

 

 Thanks 

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Tom McClelland
By TomMcClelland
13th Jul 2019 13:27

If your client is a normal UK business/organisation I would expect that this employee should be treated exactly like any other as far as PAYE/NI/auto enrolment is concerned. I imagine that the employee may well opt out of auto-enrolment, as a UK pension from a single year's minimum contributions made to it is unlikely to be of interest to them.

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Replying to TomMcClelland:
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By Accountant A
13th Jul 2019 14:07

TomMcClelland wrote:

... as a UK pension from a single year's minimum contributions made to it is unlikely to be of interest to them.

Unless someone explains that the employer's contributions are free additional remuneration!!

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By atleastisoundknowledgable...
14th Jul 2019 08:10

Thanks both.

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