NIM33515 | special cases: international - people going to or coming from abroad: row: exemption

Note: A new International NICs manual is under development and will be published in due course.

Regulation 145(2) SSCR 2001

This regulation provides exemption from the payment of primary and secondary Class 1 NICs for posted workers arriving in GB for a continuous period of 52 contribution weeks provided the worker is

• not ordinarily resident in GB ; and

• not ordinarily employed in GB ; and

• in pursuance of an employment that is mainly outside the UK ;

• by an employer with a place of business outside the UK ; and

• is employed for a time in GB as an employed earner

The exemption lasts until the employee has been resident in GB for a continuous period of 52 weeks starting from the beginning of the contribution week following the week in which the worker arrives in GB to take up employment.

A further 52 week period may commence where an employee returns to the overseas employment and then commences a new secondment in GB

The exemption does not apply to:

• EEA nationals resident in the EEA as this would contravene the principle behind Regulation 883/04 see NIM33020

• RA countries where a person is treated as being ordinarily resident in the UK if they fall within UK domestic legislation see NIM33400

• To decide whether a person coming to the UK is ordinarily resident in the UK for NIC purposes, apply the tests suggested in NIM33505 and NIM33510.