Oversees Staff

I work in the UK as a private limited company (SME). A friend of mine has been working voluntarily with me to help grow the business. The company is now growing and I now have a full-time position available to him where he will continue to work remotely in India. What are the correct steps I need to take? Thanks

Hi
Please visit gov.uk and search for CWG2, then look for sections 4.5 and 4.6 to find information on how to deal with an overseas employee.

Thanks for the info. I phoned HMRC to clarify the above question. They told me the process was simple. For an oversees remote worker the following should be set: National Insurance set to X Tax Category set to NT They confirmed the employee would not pay any National Insurance or Tax as they would be taxed within their own country. Would it be possible to confirm the above information so I have a record of this? Thanks

Hi,

You can see the guidance on how to deal with an overseas employee at sections 4.5 and 4.6 here:

CWG2: further guide to PAYE and National Insurance contributions

Thank you.