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Employees assigned to the UK

It was noted above that UK social security obligations are intended to apply to people with a long-term link to the UK. In the case of the long-term assignment by a foreign company of an employee to work for a branch or representative office of that company in the UK, employer's contributions will be payable by the foreign company, either from the outset or after a specified period, since the branch or representative office constitutes a place of business. In the case of the assignment of an employee by a foreign parent to a UK subsidiary, any employer's contributions due will normally be payable by the UK company. The length of the specified period is determined by UK domestic rules if the employee comes from a state outside the EEA which does not have a bilateral social security agreement with the UK. Under EEA and treaty rules, there may never be a UK liability, because a foreign state remains competent in relation to the temporary assignee's social