National Insurance Liability

[dtl]

Hello,

I am a UK resident who commutes to Norway to work. My employer is a UK company.

Previously I have been exempted from paying Norwegian NI, choosing to pay UK NI instead.
Earlier this year my employer discovered that my E-101 certificate had expired in April 2009.
My Employer then applied for a retrospective extension from the UK NI authorities.
However, the retrospective extension has been refused. Apparantly because I have been working for more than five years in Norway.

Hence, it seems that Employers and Employees NI contributions are due to the Norwegian authorities from April 2009 up until now.
I assume that my Employer will pay the Employers contributions due to the Norwegian authorities.

The Employees contributions due to the Norwegian authorities are 7.8%, which is a lot of money which I don’t have.

Am I 100% liable for Employees contributions or do I a case against my Employer?

Thanks

[Sophies mum]

Hello
I am not a Tax or NI professional but this is what was once explained to me. The operation of NI is part of the PAYE system and correct operation and full payment is always the responsibility of the employer who under the law is entitled to deduct the employees portion from salary at the time it is paid. Failure to operate any part of PAYE is down to the employer although all the time the tax year is still open they may reclaim underpaid NI for that year within very strict limits (they cannot more than double the amount in each pay period without your consent) when the year ends if the arrears are not fully collected all outstanding arrears are down to the ER.

Hope this helps but please check with NI HQ in Newcastle to check things have not changed since I was given this info 3 years ago.