E8.703 International aspects of NIC—employers
An employer is potentially liable for Class 1, Class 1A and Class 1B contributions if he is 'resident' or 'present' in the UK, or has a place of business in this country, or if he is a 'host employer', and has employees who are themselves liable to Class 1 contributions (see E8.706). The presence within UK jurisdiction of associated companies of foreign employers operating in the oil and gas sector on the UK continental shelf (see E8.718) may lead to those associates being held liable for secondary contributions in respect of earnings paid to the employees of the employer that is outside the jurisdiction. Employers
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