An employer's liability to contributions is not to be increased by virtue of the fact that he has a registered office or place of business in a member state other than the competent state1. From 1 May 2010, where the employer does not have a place of business in the member state in which liability arises, he is deemed to have such a place and is required to operate NIC procedures in that state2.
Where the employer does not comply, the States concerned are now empowered to enforce each others' debts. This is the case as regards
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