Update - CWG2: further guide to PAYE and National Insurance contributions
14 May 2021
Information on the treatment of National Insurance contributions (NICs) for employees coming to or leaving the UK has been updated. The update in section 4.5 of the CWG2 guidance also impacts employer’s resident, present or having place of business in the UK.
The update makes it clear that even though work may not be physically carried out in the UK, the fact a company has a registered office within the UK could make them liable to pay NICs.
Included in the update is a list of items to help establish if a company does have a place of business within the UK. Full details of the guidance can be found here.
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