NIM33012 | Special Cases: International: People going to or coming from abroad: Introduction: Reciprocal Agreement Countries

Note: A new International NICs manual is under development and will be published in due course.

Countries with which the UK has a bilateral social security agreement (an RA or a DCC) -

Barbados
Bermuda
Canada*
Chile*
Isle of Man
Israel
Jamaica
Japan*
Jersey and Guernsey

Mauritius

New Zealand

Philippines

Republic of Korea*

Turkey

United States of America (USA)

Republic of Former Yugoslavia (includes Bosnia-Herzegovina, Serbia, Kosovo, Montenegro, and the Republic of Macedonia). Croatia and Slovenia joined the EU in 2013 and 2004 respectively so the EC Regulations apply to those countries instead of the RA.

*DCC

New Zealand - The agreement is to apply UK Domestic Legislation.

Switzerland

From 1/6/2002 the EC Social Security Regulations will apply to Switzerland by virtue of a special EC agreement. The agreement between Switzerland and the EC covers Swiss and EEA nationals and includes the UK.

Anyone who is not a national of the EEA / Swiss national, or is not a stateless person or refugee living in the EEA or Switzerland, will continue to be covered by the bilateral convention between the UK and Switzerland.

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Isle of Man

The Isle of Man agreement is limited and liability is generally determined under place of residence.

Contributions can only be paid in one country. As a general rule an employee will be insurable in the country where they work. Where a person falls within UK legislation they are treated as being ordinarily resident in the UK and are liable for Class 1 from the outset of employment in the UK.