The residence and presence conditions for UK contribution liability (and eligibility to make voluntary contributions) are as follows but may, of course, be overridden by EC Regulations or treaty rules.

Class 1 primary contributions

An employed earner is liable to primary Class 1 contributions if he is resident or present in the UK, disregarding any temporary absence (such as holidays, business trips, etc.) or is ordinarily resident in the UK (Contributions Regulations, reg. 145(1)(a)).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.