Generally speaking, an individual is liable to pay national insurance contributions (NIC) in the UK if they are resident or present in the UK and have earnings which attract the various classes of UK NIC (SSCBA 1992, s 1(6); SI 2001/1004, reg 145). For the classes of UK NIC, see the table in UK1.7 above.
For details of the liability to UK NIC for individuals leaving the UK to work abroad or arriving in the UK to work, see Tolley's Global Mobility: Employment Taxes (Europe), United Kingdom
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:18