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Posted Mon, 09 Jan 2023 11:31:21 GMT by Sebastian Stoecker
We are using the Basic PAYE tool from HMRC to operate payroll. One employee is working overseas and has been identified to be liable for social security payments in that other country. I understand that the UK employers obligation to pay social security follows the obligation of the employee and so the UK employer should not withhold any National Insurance in the UK. The employee has been issued a NT taxcode from HMCR already. My question: What National Insurance category letter do we use for this employee to operate payroll?
Posted Mon, 16 Jan 2023 15:49:23 GMT by HMRC Admin 19

If an employee is no longer to be covered under domestic legislation and is to paying into the foreign scheme, the category for National Insurance purposes would be X.

However this depends on the personal circumstances of the employee and the country involved whether this would be the correct course of action.

We would suggest that you write to us for a liability decision.

National Insurance: general enquiries

Thank you.


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