NIM13040 - Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Residence or presence in the United Kingdom for NIC purposes
Section 1(6)(a) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)
Before liability for Class 1A NICs can arise certain conditions relating to residence and presence in Great Britain (GB) and Northern Ireland (NI), of both employers and employed earners must be satisfied. If these conditions are not met liability for Class 1A NICs cannot arise.
In most cases the residence and presence conditions will be satisfied. The majority of employed earners receiving benefits will be either resident or present, or ordinarily resident, in the UK and employers providing those benefits will be either resident or present, or have a place of business in the UK.
These residence and presence conditions for Class 1A NICs are outlined at NIM16400. Refer to this guidance where doubt exists about whether an employer’s liability to pay Class 1A NICs is affected by the residence or presence conditions for NICs.