NIM33655 | Introduction

For the purposes of this guidance, ‘internationally (or globally) mobile employees’ (IME) are those who:

· live in the UK but work overseas

· come from overseas for periods of work in the UK

· are UK or overseas residents who move in and out of the UK to work

· may work in several countries and have an employer based overseas

The following pages apply to all earnings under s3(1)(a) Social Security Contributions and Benefits Act (SSCBA) 1992 and securities income taxable under s62 ITEPA 2003 e.g. an acquisition of shares. For Employment Related Securities (ERS) chargeable under Part 7 ITEPA03, there is specific legislation and guidance for IME, please see NIM06870.

In order to assess the amount of NICs an employee should pay these pages should be read in conjunction with the guidance in:

NIM33700 - Secondary contributor

NIM33000 – Social Security agreements.

NIM08000 - Earnings Periods