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Official guidance
National Insurance Manual

NIM33300 · Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010)

  • NIM33305 · Scope of the regulation
  • NIM33310 · Third country nationals
  • NIM33315 · Purpose of the regulation
  • NIM33320 · Employed in UK
  • NIM33325 · Posted Workers
  • NIM33330 · About form E101
  • NIM33335 · Extension to posting
  • NIM33340 · Longer postings (exceptional circumstances)
  • NIM33345 · Working in two or more Member States
  • NIM33350 · Special Rules
  • NIM33355 · Self-employed
  • NIM33360 · Self-employed in 2 or more Member States
  1. Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): contents
  2. Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): scope of the regulation

NIM33305 | Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): scope of the regulation

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 42 of the EC Treaty gives the Social Security provisions that allows for the free movement of workers. The principal legislation is Council Regulation (EEC) No 1408/71

The regulations on Social Security apply to employed and self-employed people who are:

  • EEA nationals; or

  • Stateless people or refugees permanently living in the EEA

  • Third country nationals, see NIM3310

The EEA Agreement came into force on 1 January 1994 and applies to all

  • European Community countries (EC) and

  • Some of the European Free Trade Association (EFTA) countries (Iceland, Liechtenstein and Norway)

For a full list of countries see NIM33008

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