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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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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: workers from the rest of the world: Posted workers

Regulation 145(2) SS(C)R 2001A worker from an overseas company who is posted to work in the UK for a limited period will not pay NICs for a period of 52 weeks, commencing from the date he arrives in the UK. The 52 week exemption for posted workers applies to all ‘rest of the world’ (ROW) countries. See

NIM16470 for meaning of ROW countries.

Example

A person from Taiwan is posted to the UK for two years. The worker is ordinarily resident in Taiwan. The UK employer provides the worker with various benefits in kind on which UK tax is payable. Liability for Class 1 and Class 1A NICs commences after expiry of the 52 week residency period beginning from the contribution week following the date the worker entered the UK.
To calculate the amount of earnings subject to Class 1A NICs see

NIM16500.

Further guidance on the liability for UK NICs in respect of posted workers arriving from ROW countries is available at NIM33019.