Hi, I was hoping someone could help me out here please?

We have 1 employee who post the Covid WFH instructions given by our company, who wants to remain in Spain to work. This would be on a WFH basis not an actual office. The employee themselves are Spanish and would still be on their original contract which is based in our UK office. This would be for the next year but the employee would be coming back to the UK office for a few days each month.

Question is, do we continue to pay their taxes and NI as normal and presumably keep them entitled to the Benefits package 9pension, life insurance and medical cover) ? Do we need to pay any Spanish taxes on their behalf? And should we issue a contract amendment?

Thanks,