NIC on employee from overseas

[mathsboy]

An Indonesian company sent one of its employees to work in the UK on a temporary basis just under 12 months ago. The employee is also Indonesian.

The employee receives a salary of £30,000 from which £6,000 is deducted pre-tax on the basis that it is paid by the employer directly to the employee's landlord. The accommodation is not a taxable benefit on the basis of the temporary workplace rules.

Neither employer's nor employee's NIC has been operated on the employee's salary by the overseas employer for the first 52 weeks on the basis of advice from HMRC. However this 52 week period is now coming to an end.

Does the company now operate both types of NIC on his salary ?

And which salary figure is applicable - the gross salary or the salary after the accommodation deduction?

Thanks in advance.

M