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

Employer name: ………………………………………………………………………………..
Employer address: ………………………………………………………………………………..
………………………………………………………………………………..
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Employer PAYE reference: …………………………………………………………………………………

Part 1 – Scope of agreement

1. This application applies only to those employees who
1. Are employed by a UK employer and are assigned to work abroad for a period of limited duration, but for more than a complete tax year, and
1. Have an ongoing liability to UK National Insurance contributions (NICs) whilst abroad; and
1. Earn above the upper earnings limit (UEL) in every earnings period throughout the tax year. (I understand that it shall not invalidate this agreement if an employee earns less than the UEL in the pay period they join the company, or in the pay period in which they leave, if in all other pay periods during the year, the UEL is exceeded. However, in the case of employees with annual pay periods, covered by the agreement, their earnings must exceed the annual UEL); and
1. Not liable to UK tax on their earnings from employment; and
1. Receive some earnings and benefits derived from the employment from sources other than the UK employer.

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