I actually want to work for a U.S company while in the U.K. the valuable SS via FICA. I searched extensively about doing so and my results all came back to a yes it can be done. You have to file certain forms with HMRC, as you do need to pay NI and set up a payroll system. The BIG but durhamlad is that if the U.S company has a U.K presence, then payment MUST be via that entity. Important remarks have been raised with regards U.K employment laws. Best to be an independent contractor to save the employment law aspect, although the dual presence could be difficult to explain to HMRC. Also the 2555 issue and residency could be problematic. Ultimately, no U.K presence proven would be the best outcome and the filing of IRS SE. And the HMRC payroll setup. SS come retirement would be my driver.
Excellent points which I will pass onto her. She does have a dual qualified tax preparer in London who has prepared her US taxes with her being tax resident in the UK for the last 7 weeks of 2022. I have told her to ask the these questions of the tax advisor who will also be doing her UK SA for 22/23.
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The laws of the nation where the work is performed prevail. This includes (but is not limited to) 28 days paid vacation, statutory sick pay, statutory maternity pay and an auto enrolled pension plan. If tax is not being withheld under PAYE, she will want to be paying UK tax to HMRC no later than 31 December each year to ensure there are adequate foreign tax credits to claim in the US.
In terms of social security, one assumes the employer has a certificate of coverage.
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Her company exceeds the vacation days and sick leave plus she has been enrolled in their 401k plan for all 10 years she has worked for them. Maternity leave will not be an issue, she is in her 40s, single and has no intention of ever having a baby but has also earned a 6 month paid sabbatical she can take anytime she wants. If the company had not agreed to keeping her on working from home when she moved back last year she was going to take that 6 months while she looked for another job.
She also pays into SS and Medicare like regular employees.
Thanks to all of you for responses, this is a great forum to be a member of.