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HMRC internal manual

National Insurance Manual

special cases: international - people going to or coming from abroad: row: apportionment of earnings for seconded workers

Section 2(1) Social Security Contributions & Benefits Act 1992 Regulations 145 and 146 Social Security (Contributions) Regulations 2001

Where an employee is paid a single salary for work inside and outside the UK there can be a requirement to split the salary between duties performed in the UK and certain duties outside the UK. Other conditions also apply before the salary is to be apportioned in this way. These are:

  • the employee is not ordinarily resident in the UK; and
  • works in the UK under contract to their foreign employer; and
  • returns overseas to perform duties overseas for the purposes of that foreign employer; and
  • is paid a single salary in respect of the UK employment and the employment outside the UK with the sending employer; and
  • it can be shown that the employment costs were met by the overseas employer and therefore for the purposes of the foreign business.
  • The employee is not covered by the EC Treaty, a Reciprocal Agreement or a Double Contribution Convention; and
  • the employee is not one of the special groups, such as Airmen, Mariners, Armed Forces or UK Continental Shelf Workers, where the overseas duties are treated as if they were performed in the UK.