NIM16485 | Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad provided with benefits: UK workers posted to work in the European Economic Area or countries with a RA or DCC

Regulation 145 to 148 of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Where a UK worker is posted by an employer to work in

• another European Economic Area (EEA) country, or

• a country which has a Reciprocal Agreement (RA) or a Double Contribution Convention (DCC) with the UK

Class 1 and Class 1A NICs are due in the normal way, subject to the rules in NIM33001 onwards. Where Class 1A NICs liability ceases part way through a tax year, to calculate the amount of earnings subject to Class 1A NICs in that year see NIM16500.

If the worker remains liable for UK NICs under European Community legislation or the terms of a RA or DCC, Class 1A NICs are due on any benefits made available, providing the conditions listed in NIM13021 are satisfied.