Competent State for Paying Sickness benefits

Daily living for Pip was refused on the basis that Poland is the competent state.

Clt is employed but earns under the NI threshold. Her husband receives the Polish equivalent of ESA.

I requested a MR on the basis that the UK is the competent since the Clt is employed here.

The DWP are arguing “you do not pay any national insurance contributions through your employment; this means the UK is not the competent state to pay PIP at this time”.

Article 11(3)(a) Reg 883/04
(a) a person pursuing an activity as an employed or self-employed person in a Member State shall
be subject to the legislation of that Member State;

Any views please?