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

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 people going to work abroad - European Economic Area (EEA)

Table shown as recovered text

Step 1 Is the person going to work in the EEA? Yes - Go to step 4 No - Go to step 2 Step 2 Is the person going to work in a RA country? Yes - See NIM33400 No - Go to step 3 Step 3 Is the person going to a ROW country? Yes - See NIM33500 No - Go back to step 1 Step 4 Is the person a national of an EEA country Yes - EC Regulation 883/04 may apply. It is possible that they may remain subject to UK NICS for a period of up to 24 months, provided certain criteria are met. See NIM33065 No - Go to step 5 Step 5 Is the person legally resident in an EEA country? Yes - EC Regulation 1408/71 may apply. It is possible that they may remain subject to UK NICS for a period of up to 12 months, provided certain criteria are met. See NIM33300. No - EC Regulations do not apply. If the person is going to an EEA country with which the UK also has reciprocal agreement, then this may be applied. See NIM33012. If it is an EEA country with which the UK does not have a reciprocal agreement then it may need to be treated under ROW rules, see NIM33500