NIM11575 - Class 1 NICs: reporting NICs in RTI: direct collection schemes
Paragraphs 30 to 31A of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
Since April 2014, employees who are responsible for reporting and paying their own Class 1 NICs under the above legislation should do so under RTI.
This legislation applies where:
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the employer does not fulfil the conditions as to residence and presence in GB or Northern Ireland (see NIM33000), or
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the employer is exempt from the provisions of the Social Security Contributions and Benefits Act 1992 by reason of an international treaty, for example workers employed in the UK by a foreign embassy