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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

people going to or coming from abroad: row: conditions as to residence and presence in GB - employers

Regulation 145(1)(b) SSCR 2001

Employers are liable to pay secondary Class 1 NICs if:

  • resident
  • present; or
  • have a place of business in GB.

Whether an employer satisfies the tests will be a matter of fact.

If the contractual employer does not satisfy the conditions as to residence or presence in Regulation 145(1)(b) somebody else may be treated as the secondary contributor and the employer for NICs purposes, see NIM33700 and ESM2000.