NI deduction Excemption for Employees 52 weeks

As per HMRC employees who are coming from abroad on Secondment work, they are exempted for 52 weeks NI excemption, but if the same employee coming and working in UK for every 2 years from abroad or with intercompany transfer - is employee is excempted every time from NI employeed in UK ? or he is eligible only for the first time entry/employment in UK for 52 weeks ? Any advise/help in this matter ? Thanks a lot for your thoughts. Best regards, MS

[Display name amended - Admin]

Hi,
We cannot give specific advice via this forum, but generally speaking anyone coming to work in the UK will be subject to UK legislation for NI purposes, unless they have a Certificate from their home country to confirm that they are paying Social Security in their own country.
For most countries this is generally applied to Posted/Seconded Workers for up to 52 weeks.  
The period of liability will depend on which country they are coming from.
 If you need specific confirmation for PAYE Purposes, you should contact our Employer Office on 0300 200 3200 (if calling from the UK) or write to:  PT Operations North East England, HMRC. BX9 1BX.
Thank you.