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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Conditions applying to Class 1A NICs liability

If a worker coming from or going abroad is subject to UK NICs legislation, (see NIM16403 for more information), the general rule on liability for Class 1A NICs is that

  • the benefit must be chargeable to tax - see NIM16425
  • there must be liability for secondary Class 1 NICs - see NIM16420. Where both of these conditions are satisfied, Class 1A NICs will be due providing the further conditions giving rise to a Class 1A NICs liability are satisfied, see

NIM13021.