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Posted Fri, 03 Mar 2023 00:26:19 GMT by jess810
Recently I relocated from Hong Kong to the UK. My Hong Kong employer (having no presence in the UK) continues hiring me to work from home in the UK. Each month my HK employer not only pays a salary to my bank account, but also makes a mandatory contribution (equivalent to 5% of my monthly salary) to my MPF (Mandatory Provident Fund, a Hong Kong government mandatory pension scheme). I can only get my MPF when I retire. When reporting the “Pay amount for NICs purposes” using Basic PAYE Tools, do we need to include such a mandatory contribution to the Pay amount? Or just need to report the monthly salary as the Pay amount?
Posted Tue, 07 Mar 2023 14:00:50 GMT by HMRC Admin 10
You would include the full amount for national insurance purposes.

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