NIM06853 - Class NICs: International - Reciprocal Agreements/Double Contribution Conventions

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The UK has a number of bi-lateral Social Security agreements with other countries outside the European Economic Area, see NIM33012. These generally apply to residents of each State and, although there are differences in the various agreements, there are also a number of common features such as:

Employees may remain liable for UK Class 1 NICs if -

• they are employed in the UK; and
• are posted by their employer to work in another RA/DCC country; and
• the posting is for a period not exceeding the maximum posting period allowed under the terms of the RA; and
• they apply for and are granted a certificate of coverage.