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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): Armed Forces

NIM33045 | Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Armed Forces

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)(d) of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

There is a special rule for armed forces personnel.

“(d) a person called up or recalled for services in the armed forces or for civilian service in a Member State shall be subject to the legislation of that Member State”

In the United Kingdom this will be those who in HM Forces (and includes Territorial and Reserve forces when called up and sent as part of HM Forces to another Member State).

Visiting forces of other Member States remain in their home social security schemes.

HM Forces pay Class 1 National Insurance when serving at home or abroad.

This is essentially the same as under Regulation 1408/71

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