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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): Posted Workers

NIM33325 | Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Posted 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 14.1(a) of Council Regulation 1408/71

A worker may remain insurable in the home State. The conditions that must be satisfied are

  • the employee is sent by the employer in the home State to undertake work for that employer in the host State

  • the work is expected to last less than 12 months at the outset

  • the worker is not replacing another employee who has completed a tour of duty abroad

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