NI Registration & State Pension

jadenewport

Hi,

I plan to employ my mother to do admin work and accounts for my Ltd company. She is living in another EU country and I plan to pay her £8.000/pa. She will be a regular employee.

My question is how would I go about registering her for NI and whether she will be eligible for state pension. She has just over 10 years until her pension age. I have tried to research this topic but it's not too clear to me what the requirements for state pensions are in terms of contributions. Based on her income, it looks like she won't be making any NI contributions, neither my Ltd company as the employer. How will her state pension be calculated in this case? I see that the minimum is 10 qualifying years - will the 10 years qualify in this case?

I would be thankful for any advice about the best way to go about this.

Thank you.

molerat

https://www.gov.uk/guidance/paying-employees-working-abroad
https://transferwise.com/gb/blog/paying-employees-overseas-from-uk


I don't think it is going to work employing a non uk resident.