Call for Assistance: 02033 259 341
Spondoo Accounting
Call for Assistance: 02033 259 341
Spondoo Accounting

UK WORKPLACE PENSIONS AND THE DPNI SCHEME FOR PAYE - OVERSEAS EMPLOYER, DO NOT THINK YOU GET OUT OF AUTO ENROLMENT!

April 12, 2023

Most overseas employers with employees in the UK need to operate a full PAYE scheme for their UK employees.

However, if the employer can comply with the following conditions, they will not be required to operate a UK PAYE scheme, instead the UK employee will be required to operate a DPNI Scheme themselves.

To switch to a DPNI Scheme, the employer must ensure that:

  •  they are outside the European Union
  •  they do not have a registered branch or subsidiary in the UK
  •  they do not have a physical address, office, or taxable presence in the UK

In this instance, the employer will be exempt from PAYE and will have the benefit of not paying employers national insurance contributions.

However, the employer will still have a workplace pension obligation!

Employers with 1 or more employees ordinarily working in the United Kingdom, must have a qualifying automatic enrolment pension for their UK staff. The location or UK taxable presence of the employer is irrelevant.

Spondoo Accountants help you to run your employee’s DPNI Scheme, and auto enrolment / workplace pension obligations.

The employer will NOT need a UK bank account for us to run this service.

If you need help, get in contact with us, call/text us at +44 7395 534661 or visit info@spondoo.co.uk

Remember – the PAYE obligation does not disappear, it is instead transferred to the employee.

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Information provided on the site is merely guidance that may change in line with UK law and regulations. Users must not consider this to be financial advice or their sole resource when making any financial decision. Spondoo is a trading name for Accounting SQL Limited, authorised & license accounting firm under the Institute of Financial Accountants.
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