NIM33535 - special cases: international - people going to or coming from abroad: row: change of employment

Note: A new International NICs manual is under development and will be published in due course.

Change of employment overseas with the same employer

»Ê¹ÚÌåÓýapp 52 week period of continuing liability may cease when an employee changes employment. Whether or not an employee has entered into a new employment will be a question of fact. »Ê¹ÚÌåÓýapp contracts of employment will indicate if this were so.

Example

  • Ralph was posted by the UK company to work in Australia for a period of 2 years as a General Manager of the Sydney office
  • After 6 months he applied for promotion as a Overseas Sales Executive with a separate department of the UK company
  • He was successful and immediately took up his new position in Malaysia

»Ê¹ÚÌåÓýapp subsequent posting from Australia to Malaysia would be considered to arise in connection with the new employment with the UK Company. »Ê¹ÚÌåÓýapp 52 week period would cease.

Had the UK employer simply posted him to Malaysia in connection with the original occupation/employment as a General Manager then the 52 week period would have continued in full.