Reclaiming National Insurance

Hi, I have a situation where a client from the US has moved to the UK for two years to work. He is due to go back to the US next year. He has two sources of income, one from the US and one in the UK but is paying NI/social security on both. He has a "certificate of coverage" and believes he is exempt from UK NI but his employer is claiming he has no choice but to pay UK NI since he is living here. My questions are: Is he liable for UK NI even though he has an exemption certificate and if not how does he claim this back? Thanks, Jenni

Hi Jenni,
Unfortunately we can not give a full response on this platform when it comes to confirming UK liability for paying UK National Insurance Contributions (NICs).
As a general rule if the employee has a certificate of coverage from the host country then they will not be liable to pay into the UK system.
This is because there is a Reciprocal Agreement (RA) between the UK and USA.
Reciprocal agreement (RA) is an arrangement between two countries to give equal treatment to people insured in one country that travel to other countries to live or work.
I would suggest that you contact your employer and or payroll service and advise them that you have been advised by HMRC for them to contact the Employers Helpline 0300 200 3200
Thank you.