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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 a rest of the world country

Regulation 146 SS(C)R 2001UK workers posted to a country which is

  • not within the European Economic Area (EEA), or
  • one with which the UK does not have either a Reciprocal Agreement (RA) or Double Contribution Convention (DCC)can remain liable for UK NICs for the first 52 weeks of their period abroad, subject to the tests set out in

NIM33001 onwards.

If the worker remains liable for UK NICs, Class 1A NICs are due on any benefits made available, providing the conditions listed in NIM13021 are satisfied. Class 1A NICs liability will remain for as long as UK NICs liability exists.

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.