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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Periods for which Class 1A NICs liability exists

If a worker coming from or going abroad is subject to UK NICs legislation (see NIM16403 for more information), the period for which Class 1A NICs are due mirrors that for which Class 1 NICs are due.

Where liability for Class 1 NICs commences, liability for Class 1A NICs commences and where liability for Class 1 NICs ceases, liability for Class 1A NICs also ceases.

In some cases this may be part way through a tax year, requiring the amount of Class 1A NICs due to be calculated on a pro-rata basis, see NIM16500.