SolvedNIM33550 | special cases: international - people going to or coming from abroad: row: national insurance contributions for people going to work abroad
From HM Revenue & Customs · National Insurance Manual
Note: A new International NICs manual is under development and will be published in due course.
National Insurance Contributions for people going to work abroad -Rest of the World (ROW) country
| Step 1 | Is the person going to work in a ROW 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 RA/DCC country? |
| Yes See NIM33400 | |
| No Go back to Step 1 | |
| Step 4 | Does the employer have a place of business in the UK? |
| Yes Go to Step 5 | |
| No No UK Class 1 liability | |
| Step 5 | Is the person ordinarily resident in the UK? For what is meant by ordinarily resident see NIM33555 |
| Yes Go to Step 6 | |
| No No UK Class 1 liability | |
| Step 6 | Were they resident in the UK immediately before the start of employment abroad? |
| Yes Class 1 liability exists for the 1st 52 weeks of employment. | |
| No No UK Class 1 liability |