22-11-2018

HMRC has updated its guidance on new employees coming to work from abroad in the UK – specifically it has clarified when employees are exempt from National Insurance contributions (NICs).

It confirmed that employees from a country outside the European Economic Area and Switzerland, or a country which does not have a Reciprocal Agreement (RA) or Double Contribution Convention (DCC) with the UK, are exempt from paying NICs for the first 52 weeks of their employment here provided that:

  • they’re not ordinarily resident in the UK
  • they normally work outside the UK for a foreign employer
  • they’re sent to work in the UK for a time by that foreign employer
  • when in the UK they continue to work for that employer.


"When setting up a Shared Service Centre, The Learn Centre played a key role in our award winning Payroll Academy, delivering a blended learning experience combining both classroom based training and an e-learning solution. The course delivery, the training materials and overall learning experience was excellent."

Michael Stevenson
Payroll Manager at Queen's University Belfast

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