Working and Jobs

Guidance for foreign nationals working in the UK and UK residents working overseas, covering employment rights and income tax.

National Insurance

If you come to the UK to work, you will need a National Insurance number. You will pay National Insurance contributions which build your entitlement to certain state benefits, including the State Pension.

PAYE (Pay As You Earn)

If you are employed by a UK company, your income tax and National Insurance will normally be deducted automatically from your wages through the PAYE system. However, if your employer does not have a UK presence, you may need to operate a Direct Payment scheme.

Temporary Workers

If you are only working in the UK for a short period (under 183 days), you may be exempt from UK tax under a Double Taxation Agreement, provided your employer is not a UK resident.