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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: UK workers posted to work in the European Economic Area or countries with a Reciprocal Agreement or Dou

Where a UK worker is posted by an employer to work in

  • another European Economic Area (EEA) country, or
  • a country which has a Reciprocal Agreement (RA) or a Double Contribution Convention (DCC) with the UKClass 1 and Class 1A NICs are due in the normal way, subject to the rules in

NIM33001 onwards. Where Class 1A NICs liability ceases part way through a tax year, to calculate the amount of earnings subject to Class 1A NICs in that year see NIM16500.

If the worker remains liable for UK NICs under European Community legislation or the terms of a RA or DCC, Class 1A NICs are due on any benefits made available, providing the conditions listed in NIM13021 are satisfied.