Question
Do I pay employer's National Insurance for someone based in South Africa?
No. Employer's National Insurance attaches to people employed and paid through a UK payroll. A Kadraa consultant contracts with Kadraa rather than with you and is not on your payroll, so no employer's NI arises on the monthly fee you pay us.
What employer's NI would cost on a UK hire
For a UK employee, employer's National Insurance is charged at 15% of everything above the £5,000 secondary threshold in the 2025/26 tax year. On a £40,000 salary that is £5,250 a year, on top of the salary itself.
Auto-enrolment adds more again: a 3% employer minimum on qualifying earnings between £6,240 and £50,270, which is a further £1,013 on that same salary. Together that is roughly £6,250 of cost that never appears in the offer letter.
Why it does not arise here
Both of those obligations follow from a UK employment relationship. Your Kadraa consultant works in South Africa under contract with Kadraa. You direct their work day to day, as you would any colleague, but you are not their employer in the UK or in South Africa and you do not run their payroll.
You pay one monthly fee to a UK registered company. There is no employment tax layer sitting on top of it.
The honest caveat
This describes how the arrangement is structured. It is general information rather than tax advice, and your own position depends on your circumstances. If you have an accountant or adviser who wants to understand the structure, bring them to the call. We would genuinely rather talk to the careful ones.
The next 30 minutes
Bring a role. Leave with its price.
Tell us what the role would pay in the UK and we’ll give you an indicative monthly fee on the call. Typical time from brief to signed contract is 21 days. And if the model doesn’t fit what you need, we’ll say so on the call.
- 30 minutes, with a founder
- An indicative monthly figure for your role, on the call
- No obligation, no follow-up sequence