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
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.