NIM33545 | special cases: international - people going to or coming from abroad: row: national insurance for people coming from abroad

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

National Insurance Contributions for people coming from abroad - Rest of the World (ROW) country

Regulation 145 Social Security (Contributions) Regulations 2001

When an individual comes to work permanently in the UK from a ROW country, see NIM33002, they are immediately subject to UK domestic legislation, and would be liable to UK primary Class 1 NICs from the day they arrive.

Generally, if an individual is sent by an employer to temporarily work in the UK, under Regulation 145 of Social Security (Contributions) Regulations 2001, they would be exempt from UK NICs for the first 52 weeks of their employment in the UK.

If a primary liability exists, the employer will be liable to pay secondary NICs if they have a place of business in the UK, see NIM33510