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Primary (employee) liability

For a primary liability to arise, the employed earner must be resident or present in the UK at the time of the employment, or ordinarily resident in the UK at that time. The fact that presence in the UK is sufficient to create a NIC liability means that unless an exemption applies, employment in the UK for however short a time will create a NIC liability.

Employment in an EEA country or Switzerland, or in a country with which the UK has a bilateral social security agreement will