Employees seconded from the United Kingdom to work in New Zealand will be subject to National Insurance contributions for the first 52 weeks of that secondment (see 6.1). Employers will need to apply to operate a Modified PAYE scheme (EP Appendix 7B) to calculate Class 1 primary and secondary National Insurance contributions due, on their earnings from New Zealand. Employers should use the NI code that would have been applicable had the employee
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:07