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Contents

Official guidance
National Insurance Manual

NIM32000 · Special Cases: Class 1 - HM Forces

  • NIM32002 · European Economic Area (EEA) Article 13.2(e)
  • NIM32003 · Establishments and Organisations
  • NIM32004 · Exclusions
  • NIM32005 · Conditions as to residence or presence in GB
  • NIM32006 · Earnings exclusions
  • NIM32007 · Class 1: Special Cases: HM Forces - Earnings period
  1. Special Cases: Class 1 - HM Forces: Contents
  2. Special Cases: Class 1 - HM Forces: European Economic Area (EEA) Article 13.2(e)

NIM32002 | Special Cases: Class 1 - HM Forces: European Economic Area (EEA) Article 13.2(e)

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 under development and will be published in due course.

EEC Council Regulation 1408/71

A person called up for service in the armed forces or for civilian service of a Member State is subject to the legislation of the State

Certain Member State conscripts may opt to serve overseas as an employee with a Member State employer rather than carry out compulsory national service. Such conscripts who work in another Member State as an employee remain insurable in the home country.

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