[PAYE82003] PAYE operation: international employments: EP appendix 7a: modified class 1 and class 1a national insurance contributions (NICs) for expatriate employees subject to an EP appendix 6 agreement

Application for modified NICs for expatriate employees from 6 April 20__

1.	This application applies only to those employees who
	1. Are subject to an EP Appendix 6 agreement, and
	1. Are assigned to work in the United Kingdom (UK) from abroad and have an employer or host employer in the UK liable for secondary UK NICs liabilities, and
	1. Pay NICs on earnings in this employment, above the annual upper earnings limit (UEL) for the year, or on earnings at or above the UEL in each earnings period throughout the year. If an employee joins, commences liability part way through an earnings period, or leaves the employment part way through an earnings period, that shall not invalidate the agreement, provided that
	* For employees with monthly earnings periods, NICs are calculated and paid on earnings at or above the UEL in all months other than the month in which the employee joined or left
	* For employees with an annual earnings period, NICs are calculated and paid on earnings to the person's pro-rata annual or annual UEL. (If an employee with an annual earnings period starts after tax week 1 they will have an annual pro-rata earnings period. If a person starts before or during tax week 1 they will have an annual earnings period irrespective of if and when they leave the employment)

This content requires a Croner-i Tax and Accounting subscription.