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UK NI

Emmanuel is gainfully employed in the UK as he physically carries out duties there and so the starting point is that he is liable for UK National Insurance contributions ('NICs') on his earnings.

European multi-state worker

As he is spending more than 5% of his time working in an EU member state, consideration must also be given to the rules relating to multi-state workers contained in the Protocol on Social Security Co-ordination 2021 between the UK and the EU to determine where social security should be paid.

Emmanuel's family and children live in France and he returns there frequently so he is likely to be habitually resident there as this would appear to be where he has the strongest personal ties. He does not carry out more than 25% of his work duties in France, so under the multi-state rules his social security liability will be in the country the employer has its registered office or place of business, which in this case, is the UK.

The employer social security liability will always follow.