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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Aggregation of Earnings: Foreign earnings from an associated company/employer

Earnings must be aggregated and NICs paid on the total earnings if an employee receives earnings from separate employments with a UK employer and an overseas employer and the overseas employer:

  • has a place of business in the UK, and
  • carries on business in association with the UK employer.

Earnings are not aggregated and NICs are calculated separately for the earnings from each company if an employee receives earnings from separate employments with a UK employer and an overseas employer, and the overseas employer:

  • has a place of business in the UK, and
  • does not carry on business in association with the UK employer.

If the overseas employer does not have a place of business in the UK, check whether the UK employer is liable to pay NICs on the employee’s total earnings (from both the UK and overseas employer) as a host employer. See NIM33023.