HMRC has issued a clarification for employers who need to show that their employees are not required to pay NICs in the UK. Updated HMRC guidance Social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland confirms that, where an employee is working on board a vessel at sea, their employer must be based outside the UK in order to be able to apply for a certificate as evidence that the employee does not need to pay UK NICs.
HMRC has issued a clarification for employers who need to show that their employees are not required to pay NICs in the UK. Updated HMRC guidance Social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland confirms that, where an employee is working on board a vessel at sea, their employer must be based outside the UK in order to be able to apply for a certificate as evidence that the employee does not need to pay UK NICs.
