HMRC has updated its National Insurance Manual (NIM33650–NIM33685) to clarify how National Insurance contributions (NICs) apply to internationally mobile employees. The revisions set out how Class 1 NICs attach to earnings, bonuses, and employment-related securities income where duties were performed while the employee was within UK social security legislation, even if payment is made later […] The post Internationally Mobile Employees NICs first appeared on Taxoo.
