NIM33022 - Special Cases: Class 1: Workers Going to and 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 an employer does not satisfy the above conditions they may pay Class 1 secondary NICs voluntarily if they so wish for posted workers prior to 6 April 1994 - see NIM33023