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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Civil Servants

Article 11(3)(b) of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

There are special rules for Civil Servants:

Article 11(3)(b) of Regulation 883/2004

“a civil servant shall be subject to the legislation of the member state to which the administration employing him is subject”

As defined in Article 1(d) a civil servant means a person considered to be such or treated as such for the purpose of the social security legislation of the Member State in which such activity or equivalent situation exists.

Under this civil servants moving around the EEA and Switzerland remain insured in the Member Sate where the employing and governing institution is. United Kingdom civil servants remain subject to United Kingdom legislation; foreign civil servants employed by institutions in other Member States are insured in those Member States.

A civil servant who is subject to the legislation of the United Kingdom is in an employed earner’s employment within the meaning given at section 2 Social Security Contributions and Benefits Act 1992. They also meet the conditions as to residence and presence because they are regarded as being present, resident and ordinarily in the United Kingdom at the time of the employment for the purposes of regulation 145(1)(a) Social Security (Contributions) Regulations 2001. This will be so whether or not the civil servant in question is physically present, resident or ordinarily resident or working in the United Kingdom

Example

Sam is a civil servant with the United Kingdom’s new Ministry of Information. He is posted to another Member State to study the information system there. The posting will last for 3 years. Article 11(3)(b) applies United Kingdom legislation to Sam. Sam is insured in the United Kingdom and pays Class 1 national insurance throughout the 3 years of his posting.