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Posted Tue, 24 Oct 2023 09:54:44 GMT by SY Chan
I am working for a HK company remotely in UK. Every month a certain amount will be deducted from my salary and my employer will also pay the same amount to contribute into my pension fund (called "MPF") which is compulsory by the HK law . I have a question since MPF is not taxable in UK, then when I fill in the “pay amount for NICs purposes” in Basic PAYE Tools each month. The pay amount should be the after deducted MPF (ie the amount I am actual receive) for this month or before the deduction of MPF? Thank you!
Posted Wed, 01 Nov 2023 12:50:48 GMT by HMRC Admin 20 Response
Hi SY Chan,
NICS are not due on pension contributions made by the employer, therefore the customer should use the amount they actually receive (gross amount less MPF amount)
when calculating via PAYE tools.
Thank you
 

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