If you’re not working in the UK, your employer will need to identify whether you ‘ordinarily’ work in the UK. The most important factor is where you’re based. Your employer will need to assess:
- where you begin and end your work
- where your head office is
- where your private residence is, or is intended to be
- whether you pay National Insurance contributions in the UK
- what currency you’re paid in.
For more information see The Pensions Regulator assessing the workforce