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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Workers coming to the UK from countries with Reciprocal Agreements or Double Contribution Conventions:

Workers from Reciprocal Agreement (RA) or Double Contribution Convention (DCC) countries, who are posted to work in the UK, may continue to pay another country’s (non- UK) contributions for as long as the RA or DCC stipulates. The terms of each RA or DCC vary and the date from which UK NICs, including Class 1A NICs, are due depends upon the specific RA or DCC.


A worker resident in the USA is posted by their USA company, for 2 years, to provide their services to a subsidiary company in the UK. The worker is provided with various benefits on which UK tax is due. The worker provides a certificate of continuing liability to show that he remains insured under the USA Social Security system. The UK employer is not liable to pay Class 1A NICs on the benefits provided because the employee is not subject to UK NICs legislation.
For more detailed guidance on RAs and DCCs and the effect of these on posted workers see NIM33016.

To calculate the amount of earnings subject to Class 1A NICs see NIM16500.