EMEA Dbriefs - UK Social Security - updated (NIC) guidance for apportioning earnings for Internationally Mobile Employees (On demand)

HMRC have recently published guidance to help determine when National Insurance Contributions (NICs) are due on earningspaid to Internationally Mobile Employees (IMEs). This crucial update clarifies how HMRC expect earnings to be treated and sourced based on the employees’ periods of work, impacting your organisation’s NIC compliance and IME reporting. What should your organisation be thinking about? We’ll discuss:

• An overview of HMRC's updated guidance on NIC apportionment for IME
• The implications for various IME groups, including those who's stay exceeds international social security agreement periods or from non-agreement countries
• The type of earnings impacted, and examples covering incentives, bonus, and salary payments 
•  What this means for UK payroll operations and reporting both now and potentially retrospectively 
• Actions, considerations, and timelines

This webcast is important for anyone in HR, Reward, Global Mobility, Finance,
employment tax or Payroll to understand the NIC compliance obligations for
internationally mobile employees.