Income from abroad: arising basis vs. remittance basis
Migrant worker/new to the UK
If you come to the UK to work you and your employer will normally need to make social security payments to HMRC, known here as National Insurance Contributions (NIC).
However, if your circumstances mean that you remain within the social security regime of your home country, then neither you nor your employer will pay NIC in the UK.
In order to determine into which social security regime you fall you will need to check the wording of any social security tax treaties between the countries, or in the case of EU member states, the generic EU social security rules. You may also be advised to seek professional advice.
TaxAid helpline
Our helpline offers professional, free, confidential advice to people on low incomes