NIM33025 - Special Cases: Class 1: Workers Going to and Coming from Abroad - ROW - Host regulations

Paragraph 9 of Schedule 3 SS (Categorisation of Earners) Regulations 1978

Where an employee is posted to work in GB on or after 6 April 1994 :

• by an employer who does not have a place of business in GB ; and
• to work for a GB employer

the GB employer is treated as the liable secondary contributor for the payment of Class 1 secondary contributions

If the employee is posted to work in GB but does not actually work for a GB employer then the employee will pay primary NICs only via a modified PAYE scheme set up by the local tax office.