Special Cases: international - people going to or coming from abroad: row: conditions as to residence and presence in GB - employees
Regulation 145(1)(a) SSCR 2001
Employees are liable to pay primary Class 1 NICs if:
- present (but for any temporary absence); or
- ordinarily resident in GB.
A person will be treated as being present even if they leave GB for a temporary period for example, where the GB employment requires them to leave GB for a time, for example, to attend meetings abroad.
For the meaning of ‘ordinarily resident’, see NIM33555.