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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: European Economic Area (EEA) Article 14.2(a)

NIM27003 | Special Cases: Class 1 - Aircrew: European Economic Area (EEA) Article 14.2(a)

From HM Revenue & Customs · National Insurance Manual

Note: This page is under review and the content may only be appropriate to periods beginning before 1 January 2021 and for those covered by a Withdrawal Agreement. A new International NICS manual is in development and will be published in due course.

EEC Council Regulation 1408/71

A person employed in two or more Member States as a member of the travelling of flying personnel of an undertaking engaged in the international transport of passengers or goods by air is insured under UK legislation if:

i)they are resident in the UK and are employed principally in the UK, or

ii)they are resident in another Member State, are not principally employed in that Member State, and are employed by an employer that has its registered place of business in the UK, or

iii)they are resident in another Member State, are not principally employed in that Member State, and are employed by a branch of an international transport undertaking that is situated in the UK.

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