UK workers posted to a country which is
can remain liable for UK NICs for the first 52 weeks of their
period abroad, subject to the tests set out in
If the worker remains liable for UK NICs, Class 1A NICs are due on any benefits made available, providing the conditions listed in NIM13021 are satisfied. Class 1A NICs liability will remain for as long as UK NICs liability exists.
Where Class 1A NICs liability ceases part way through a tax year, to calculate the amount of earnings subject to Class 1A NICs in that year see NIM16500.