
(AGENPARL) – LONDON mer 29 giugno 2022

If a worker coming from or going abroad is subject to UK NICs legislation, (see NIM16403 for more information), the general rule on liability for Class 1A NICs is that:
- the benefit must be chargeable to tax – see NIM16425
- there must be liability for secondary Class 1 NICs – see NIM16420.
Where both of these conditions are satisfied, Class 1A NICs will be due providing the further conditions giving rise to a Class 1A NICs liability are satisfied, see NIM13021.
Fonte/Source: https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16405