NIM33021- Special Cases: Class 1: Workers Going to and 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 :

• resident
• 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 meaning of ordinary residence see NIM33031