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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): Aircrew workers

NIM33060 | Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Aircrew workers

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.

Article 11(5) 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 those employed as flight /cabin crew, performing air passenger or flight services.

They will pay contributions to the Member State in which their ‘Home Base’ is situated, even though their duties may see them working in a number of Member States. Their home base is the airport which the operator has nominated as being where the crew member normally starts and ends their assignments and where, under normal conditions, the operator is not responsible for the accommodation of the crew member concerned.

However, there can be circumstances under which aircrew can be subject to different exceptions or to some special transitional provisions. If you come across such a case please contact the IPD Technical Team for advice.

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