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.
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.