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Posted Sun, 27 Mar 2022 11:28:56 GMT by smallfishba
Hi My contractual employer is an overseas company in Asia. It has a subsidiary in Netherland. I have two questions: 1. Would the Netherland subsidiary be responsible for operating PAYE or I would be responsible to do it via DPNI? 2. Would my employer in Asia or its subsidiary in Netherland be subjected to pay NI class 1 (employer)?
Posted Tue, 29 Mar 2022 08:09:31 GMT by HMRC Admin 17

Thank you for your enquiry, If all the work you are doing for your employer is for a non UK company within the UK you would open a DPNI scheme and operate payroll.

Also if the company is outwith the UK there would be no E'er NIC liability. To open a DPNI scheme (reporting tax and employee NIC) you need
to complete a questionnaire.

If you email the under noted email address this questionnaire will be sent to you for completion ""

Thank you.

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