Knowledge Centre

Employing Inpat Workers

How does it work?

Employing inpat workers can be confusing as an employer

  • Are these individuals eligible to work in the UK?
  • Will they need a visa?
  • Will they have to be paid like every other member of your staff?
  • And what about HMRC and NI identities?

Check if you need a sponsor licence

You’ll usually need a sponsor licence to employ someone to work for you from outside the UK.

You will not need a licence to sponsor certain groups, for example:

  • Irish citizens
  • those with settled or pre-settled status under the EU Settlement Scheme
  • those with indefinite leave to remain in the UK

As an employee

The employee must apply for a national insurance number before commencing work in the UK. However, they can commence work before receiving it and let their employer know it is being processed.

https://www.gov.uk/apply-national-insurance-number

An employee must pay tax and NI contributions unless they have a Portable Document A1, E101 or E102 from a country in the European Economic Area (EEA) or have a certificate from a country which has a bilateral agreement on social security with the UK

The basic rule is that workers are only subject to the social security legislation of one Member State within the EU and other countries. This is normally the Member State where they carry out their work, in this case will be the UK. The countries with a bilateral agreement are:

  • Barbados,
  • Bermuda,
  • Bosnia and Herzegovina,
  • Canada,
  • Isle of Man,
  • Israel,
  • Jamaica,
  • Japan,
  • Jersey,
  • Guernsey,
  • Republic of Korea,
  • Macedonia,
  • Mauritius,
  • Montenegro,
  • Philippines,
  • Serbia,
  • Turkey,
  • USA

As an employer

You must ensure your employee has the right to work in the UK

https://www.gov.uk/legal-right-work-uk

Your new employee must complete a new starter notification form fully (and return to us before payroll processing day) so that we can deduct the correct amount of tax/NI on the first pay run. It is possible though that a basic rate/emergency tax code will be pulled in to our software from HMRC databases until their records have caught up. We cannot over ride HMRC tax codes.

The employee will not have a P45, but must still complete A, B or C declaration of the new starter form as well as all other fields.

Check that you are able to make payments into your employee’s bank account. Global transfer services are available through Cox & Co.

Further information can be found on GOV.UK