§ Lord Hylton
asked Her Majesty's Government:
Whether employers should deduct both national insurance contributions and income tax from workers coming from European Union accession states during the first 12 months of their employment; or whether such workers will not qualify for these deductions. [HL2016]
§ Lord McIntosh of Haringey
In most cases there will be no change in the national insurance and tax position of workers from the accession states on I May 2004. If a UK employer employs them, tax and national insurance contributions (NICs) should be deducted from their pay. Where an employer in an accession 169WA state posts them to the UK, the UK employer may not have to deduct NICs for the first 12 months of the posting. This reflects the position for existing EU member states and has always been the case.