NIM33425 | special cases: international - people going to or coming from abroad - RA: national insurance contributions for employees going abroad

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 - Reciprocal Agreement (RA) or Double Contribution Convention (DCC) country

Step 1

Is the person going to work in a RA/DCC country?

Yes Go to step 4

No Go to step 2

Step 2

Is the person going to work in the EEA?

Yes See NIM33020

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

Does the person and their employer satisfy the conditions of the relevant RA/DCC for a continuing UK liability to exist?

Yes Class 1 NICs liability will exist for the period of the posting. A Certificate of continuing liability should be issued.

No No UK NICs liability. They will be subject to the legislation of the country in which they are working.