Employee wanting to work abroad for 6 months

Hi, We have an employee who would like to work abroad for the next 6 months. His plan is to travel between different countries. I am getting a bit confused between the 183 days rule and the 90 days one. Please note that he was working abroad for 2 months back in September 2023. If he wants to go ahead and work abroad for the next 6 months, does he need to become self-employed, apply for a digital nomad visa and for the company to hire him as a contractor? Is there an easier alternative? Any help would be great. Thanks in advance, JP

Hi JP Fleuret,
Please see 2023 to 2024: Employer further guide to PAYE and National Insurance contributions 4.6.4 Employees going abroad with regards to the employee going abroad.
With regards to becoming self employed and the digital nomad visa, we cannot comment on this as this is outside of HMRCs remit.
If you require a more in depth discussion please contact us on 0300 200 3200.
Thank you.