Client - UK employer - has a US-domiciled/resident employee. Employee has rarely set foot in UK and certainly never carries out any duties in the UK. Any UK NI liability, in particular primary/secondary Class 1? All the commentary that I can find refers to the treamtent of employees leaving or coming to the UK.
TIA
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The employer can't have a secondary liability if the employee has no primary liability because he isn't an 'employed earner', which means someone gainfully employed in the UK. Workers in the UK over state pension age don't have a primary liability but the employer still pays secondary NICs and Class 1A, but that's a different rule. The worker should be liable only in the US under their FICA regime.
Didn’t the employer address these issues before employing the overseas employee? What does it say in the contract? Have they addressed the federal and state tax issues of the US trade or business?
I think when a previous client looked at this a US entity was required.
If they are not resident then doubtful that there is any obligation in the UK. So although this refers to a UK employer, are they now actually a US employer? Is there any UK tax liability or reporting requirenent to HMRC?