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Sam
Sam, Accountant
Category: Tax
Satisfied Customers: 14282
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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Bigduckontax, I wonder what your view would be on if the

Customer Question

Hi Bigduckontax, I wonder what your view would be on if the employer must pay maternity pay. Whilst the employee qualifies for all the standard tests (length of employment, salary level, notice of pregnancy etc) the main issue is that the employee is a NON-RESIDENT for both tax and NI purposes. HMRC advise we should only apply PAYE on 10% of her salary and that for NI purposes she is X code and no UK NI is accounted for as she resides in Spain now. My question is - does that therefore mean the employer is NOT liabile to NI for the employee and hence not required to pay maternity pay?
Thanks
Mike
Submitted: 3 months ago.
Category: Tax
Expert:  Sam replied 3 months ago.

Hi, Sam here , one of the UK tax Experts here on Just Answer, thank you for your question and I shall reply shortly

Customer: replied 3 months ago.
Perfect thanks, ***** ***** look forward to hearing
Expert:  Sam replied 3 months ago.

Thanks for your patience

Based on what you advsie then as no Employer/Employee NI has been paid then no SMP is due

Thanks

Sam