On 6 April 2014, new rules came into effect which changed the PAYE and National Insurance rules for employment intermediaries where the relevant workers are employed on the UKCS. The rules were introduced in part to target the avoidance of secondary “employer” National Insurance through an exemption for certain employers of mariners.

On 9 September 2014, HMRC published further guidance for agents with employees on the UKCS to assist with the new rules.

The guidance outlines where the obligation for secondary National Insurance will lie, and provides details of the certification process for foreign employers.

To read the guidance click here