This part of GOV.UK is being rebuilt – find out what beta means

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: Workers from the rest of the world: Not posted workers

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

  • [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

*](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16450) for workers arriving from countries within the EEA, and * [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

  • [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

*](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16450) for workers arriving from countries within the EEA, and *](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16460) for workers arriving from countries with which RAs or DCCs are held. HMRC refers to these countries as ‘rest of the world’ (ROW) countries. A worker arriving from a ROW country is liable to pay NICs in the country in which he is working but see

[

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

  • [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

*](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16450) for workers arriving from countries within the EEA, and * [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

  • [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

*](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16450) for workers arriving from countries within the EEA, and *](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16460) for workers arriving from countries with which RAs or DCCs are held. HMRC refers to these countries as ‘rest of the world’ (ROW) countries. A worker arriving from a ROW country is liable to pay NICs in the country in which he is working but see

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16475) if the worker is a posted worker.

Employers who provide benefits to employees who arrive in the UK to work from ROW countries are liable for Class 1A NICs on those benefits providing the conditions outlined at [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

  • [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

*](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16450) for workers arriving from countries within the EEA, and * [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

  • [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

*](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16450) for workers arriving from countries within the EEA, and *](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16460) for workers arriving from countries with which RAs or DCCs are held. HMRC refers to these countries as ‘rest of the world’ (ROW) countries. A worker arriving from a ROW country is liable to pay NICs in the country in which he is working but see

[

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

  • [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

*](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16450) for workers arriving from countries within the EEA, and * [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

  • [

The rules for workers who arrive from countries

  • not within the European Economic Area (EEA), or
  • with whom the UK has no Reciprocal Agreement (RA) or Double Contribution Convention (DCC),are similar to those described at

*](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16450) for workers arriving from countries within the EEA, and *](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16460) for workers arriving from countries with which RAs or DCCs are held. HMRC refers to these countries as ‘rest of the world’ (ROW) countries. A worker arriving from a ROW country is liable to pay NICs in the country in which he is working but see

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16475) if the worker is a posted worker.

Employers who provide benefits to employees who arrive in the UK to work from ROW countries are liable for Class 1A NICs on those benefits providing the conditions outlined at](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim13021) are satisfied.

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