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Contents

Official guidance
National Insurance Manual

NIM27000 · Special Cases: Class 1 - Aircrew

  • NIM27002 · Introduction
  • NIM27003 · European Economic Area (EEA) Article 14.2(a)
  • NIM27004 · Reciprocal Agreements (RA)
  • NIM27005 · RA - Liability to pay
  • NIM27006 · Domestic legislation (DL)
  • NIM27007 · DL - Definition of Airman
  • NIM27008 · DL - Modification of employment in GB
  • NIM27009 · DL - Definition of British Aircraft
  • NIM27010 · DL - Modification of time limits etc
  1. Special Cases: Class 1 - Aircrew: Contents
  2. Special Cases: Class 1 - Aircrew: Introduction

NIM27002 | Special Cases: Class 1 - Aircrew: Introduction

From HM Revenue & Customs · National Insurance Manual

A new International NICS manual is in development and will be published in due course.

Aircrews, like any other overseas workers, are subject to territorial limitations. Where an insured person works outside the UK, they may cease to be “gainfully employed in GB” for contribution purposes. The result is that there may be no liability to pay Class 1 NICs. In the absence of special rules, persons would cease to be compulsorily insured when they leave the UK. They would have to rely upon voluntary Class 3 NICs to maintain entitlement to the basic state pension.

To provide such social protection for essentially UK-based workers, special rules apply and can be split into three categories:

Table shown as recovered text

EEA Members of the European Economic Area NIM27003 RA Reciprocal Social Security Agreements NIM27004 DL Domestic Legislation NIM27007

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