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HMRC internal manual

National Insurance Manual

Special Cases: International: People going to or coming from abroad: Introduction: Reciprocal Agreement Countries

Jersey and Guernsey
Republic of Korea
United States of America (USA)

Republic of Former Yugoslavia (includes Bosnia-Herzegovina, Croatia, Serbia, Kosovo, Montenegro, and the Republic of Macedonia)


From 1/6/2002 the EC Social Security Regulations will apply to Switzerland by virtue of a special EC agreement. The agreement between Switzerland and the EC covers Swiss and EC nationals and includes the UK.

Anyone who is not a national of the EC, or is not a stateless person or refugee living in the EC will continue to be covered by the bi-lateral Convention between the UK and Switzerland.

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Isle of Man

Isle of Man This agreement is limited and liability is generally determined under place of residence.

Contributions can only be paid in one country. As a general rule an employee will be insurable in the country where they work. Where a person falls within UK legislation they are treated as being ordinarily resident in the UK and are liable for Class 1 from the outset of employment in the UK.