TNAG-2000-FCO40-2847-Hong-Kong-Civil-Service-appointments--promotions-and-policy--1990 — Page 16

1

NE MF(N) 1278

(DSS

Department of Social Security Overseas Contributions

Longbenton.

Newcastle upon Tyne

ENGLAND

NE98 1YX

Telephone Direct line 091 22 53124

Switchboard 091 2135000 Ext 53124

Mr S Leng

Area 8D DWO(N)

Malaya Lines

Sek Kong BFP01

CLAU

Please tell us this number

if you get in touch with us: OSC/U5

Your Reference

:

10 October 1990

Dear Mr Leng

Your National Insurance Number is YL457839A

Thank you for your recent correspondence.

From the information you have given it has been decided that there is liability for Class 1 contributions for the first 52 weeks of your employment abroad. Your application to pay Class 3 contributions cannot therefore be accepted.

There is liability for Class 1 contributions for the first 52 weeks of employment abroad when an employee:

~

is under United Kingdom pension age (65 for men, 60 for women), and

as a place of business/in

goes to work for an employer who has a place of busines Great Britain, and

is ordinarily resident in Great Britain, and

ie. mtends to return

to

UK within

was resident in Great Britain before his employment abroad began.

5 years,

Because the Government of Hong Kong has a place of business in Great Britain and, from the information you have given, all the conditions which attract Class 1 liability are satisfied in your case.

Usually it is the employer who is responsible for the payment of Class 1 contributions, both the employer's and the employee's share. The employee's share is deducted from wages/salary. In the special circumstances of your employment your employers do not pay contributions and you are responsible for the payment of your share of the Class 1 contribution for the first 52 weeks of your employment abroad.