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

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.

National Insurance contributions for employees coming from abroad - European Economic Area (EEA) country

Table shown as recovered text

Step 1 Has the person come from an European Economic Area (EEA) country? Yes - Go to step 4 No - Go to step 2 Step 2 Has the person come from a Reciprocal Agreement (RA) country? Yes - See NIM33400 No - Go to step 3 Step 3 Has the person come from a Rest of the World country (ROW) country? Yes - See NIM33500 No - Go back to Step 1 Step 4 Does the person have a Portable Document A1 (PDA1) or forms E101/E102? Yes - No Class 1 liability for the period shown on the documents PDA1/E101/E102. Class 1 liability would start from the expiry of the documents PDA1/E101/E102. Secondary Class 1 liability would exist where there is a place of business or a host in the UK foreign employer with a place of business in a member state No - Class 1 liability will exist from the outset of employment in the UK Secondary Class 1 liability would exist where there is a place of business or a host in the UK foreign employer with a place of business in a member state