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  • Employer NI Contributions for overseas staff

    Staff member is working fully remote abroad. He has a NT tax code and has written to HMRC enquiring a liability decision on whether he will be exempt from NI contributions as he is a tax resident abroad. How does that work on the employer side? What happens to the employers NI contributions that are derived from employee's salary?Are those being waived with the liability decision or do they still need to be pais regardles of where the emloyee is based/taxed? Many Thanks