Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: General conditions applying to liability for NICs - the employer
Section 1(6)(a) SSCBA 1992In general, a person, normally the employer, is liable to pay NICs only if he is a liable secondary contributor. To be a liable secondary contributor an employer must be resident or present in, or have a place of business in the United Kingdom (UK) (UK means Great Britain and Northern Ireland) at the time liability for NICs arises.
In cases where an employer claims to have no place of business in the UK, the Social Security (Categorisation of Earners) Regulations 1978 (SS(CoE)R 1978) may be applied so as to treat someone as a secondary contributor. Paragraph 9 of Schedule 3 to the SS(CoE)R 1978 sets out the circumstances in which this treating provision is applied. More detailed guidance is available at NIM33023.