NIM33345 | Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Working in two or more Member States

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 14.2(b) of Council Regulation (EEC) 1408/71

Where an employee normally works in two or more EEA countries they can remain liable for social security contributions in the home state if:

• the employee is habitually resident in the home EEA state ; and

• the employee works partly in the home EEA state ; or

• the employee works for several employers with a place of business in different EEA countries ; or

• the employee does not live in the UK or any other EEA state in which he is working but the employer has a place of business in the home EEA state

Example

• A worker lives in the UK

• Works for an employer in the UK.

• His duties involve him also working in France and Germany.

• The worker remains liable for Class 1 NICs. NICs are payable on all employments

The employer would obtain form E101 from NIC&EO International Caseworker (Newcastle) NIM33330