When you come to work in the UK you have to register for a National Insurance number and immediately start paying National Insurance contributions in the UK on the same basis as other people who normally live and work here.
If you are employed by a UK employer or are attached or seconded to a host business or client business in the UK, that business will operate National Insurance by deducting Class 1 employee’s National Insurance from your pay.
If you have a foreign employer and there is no other business in the UK responsible for operating National Insurance, you will be required to pay Class 1 employee National Insurance directly to HM Revenue & Customs.
There are some limited exemptions from National Insurance that operate for certain employees and self employed people coming to live and work temporarily in the UK.
RKG Consulting will be pleased to provide further information regarding national insurance contributions.