Foreign nationality - NI Exempt

Hello, one of our clients is transferring an Australian employee to work in the UK for few months and our understanding is that EE and ER contributions are not collected for the first 52 weeks. However, does this employee still need to apply for National insurance number or this is not necessary as he will leave the UK before year end? Also, as the employee will be on the UK payroll from this month, do we need to provide any certain documents to HMRC in order to justify why we are not paying the contributions for this certain employee? Thank you

Hi,

A National Insurance number is not required as HMRC can use the name, date of birth and address to ensure the correct record is used.

With regards to the question relating to them being liable to National Insurance please see section 4.5. in the following guidance: 

2023 to 2024: Employer further guide to PAYE and National Insurance contributions

If you require more advice regarding this please contact our Employers team.

Employers: general enquiries

Thank you.