Regulation 145 of the Contributions Regulations 2001 determines whether and when an incoming employee is within the UK NIC scheme, but reg. 145(2) does not affect the position of the employer. If the expatriate’s employer has no UK presence, in the absence of treaty provisions to the contrary, the employer can have no secondary liability, even after the employee has been in the UK for over 52 weeks and started to pay primary contributions. Note that this rule does not apply where the EU provisions (or former EEA provisions) are in force and the employer is based in an EU member state (see ¶1036-375).

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