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Official guidance
National Insurance Manual

NIM33020 · Special cases: international going to or coming from abroad: EEA Regulations 883/04 (after 1 May 2010)

  • NIM33025 · Personal scope
  • NIM33030 · Third country nationals
  • NIM33035 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Employed or self-employed workers
  • NIM33040 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Civil Servants
  • NIM33045 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Armed Forces
  • NIM33050 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Sweep Up
  • NIM33055 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Mariners
  • NIM33060 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Aircrew workers
  • NIM33065 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posted workers general information
  • NIM33070 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posted workers general information continued
  • NIM33075 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posting rules
  • NIM33080 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Meaning of “Which normally carries out its activities there”
  • NIM33085 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Meaning of “Direct Relationship”
  • NIM33090 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Workers hired for immediate posting
  • NIM33095 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Normally working in two or more Member States
  • NIM33100 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Normally working in two or more Member States more details
  • NIM33105 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Normally working in two or more Member States more details continued
  • NIM33110 · Special cases: international going to or coming from abroad EEA Regulations 883/04 (after 1 May 2010): exceptional circumstances
  • NIM33115 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Exceptional circumstances continued
  • NIM33120 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Obligations of the employer
  • NIM33125 · Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Transitional arrangements.
  • NIM33130 · Special cases: international going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): National Insurance contributions coming from another EEA country
  • NIM33135 · Special cases: international going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): National Insurance contributions going to another EEA country
  1. Special cases: international going to or coming from abroad: EEA Regulations 883/04 (after 1 May 2010): contents
  2. Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Civil Servants

NIM33040 | Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Civil Servants

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 manual is under development and will be published in due course.

Article 11(3)(b) of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

There are special rules for Civil Servants:

Article 11(3)(b) of Regulation 883/2004

“a civil servant shall be subject to the legislation of the member state to which the administration employing him is subject”

As defined in Article 1(d) a civil servant means a person considered to be such or treated as such for the purpose of the social security legislation of the Member State in which such activity or equivalent situation exists.

This means civil servants moving around the EEA and Switzerland remain insured in the Member Sate where the employing and governing institution is. United Kingdom civil servants remain subject to United Kingdom legislation; foreign civil servants employed by institutions in other Member States are insured in those Member States.

A civil servant who is subject to the legislation of the United Kingdom is in an employed earner’s employment within the meaning given at section 2 Social Security Contributions and Benefits Act 1992. They also meet the conditions as to residence and presence because they are regarded as being present, resident and ordinarily in the United Kingdom at the time of the employment for the purposes of regulation 145(1)(a) Social Security (Contributions) Regulations 2001. This will be so whether or not the civil servant in question is physically present, resident or ordinarily resident or working in the United Kingdom

Example

Sam is a civil servant with the United Kingdom’s new Ministry of Information. He is posted to another Member State to study the information system there. The posting will last for 3 years. Article 11(3)(b) applies United Kingdom legislation to Sam for the duration of his posting.

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