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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Modification of the general liability conditions for NICs

NIM16402 and NIM 16403 explain the general conditions that must be satisfied for Class 1A NICs liability to arise on benefits provided to workers who come from abroad to work or who leave the UK to work. They also explain that those conditions can be modified if the worker is from a country

  • within the European Economic Area (EEA)
  • which has a Reciprocal Agreement (RA) with the United Kingdom
  • which has a Double Contribution Convention (DCC) with the United Kingdom
  • which is neither within the EEA nor with which a RA or DCC is held – referred to as a ‘rest of the world ‘ (ROW) country.

NIM16405 describes the general effect on Class 1A NICs of these agreements, where a benefit is

  • provided to a worker who has arrived from abroad
  • provided to a worker whilst he or she is abroad
  • left behind for their use when they return
  • available to a family member while they are abroad.More detailed information on further variations to these rules is contained in