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HMRC internal manual

National Insurance Manual

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Aircrew workers

Article 11(5) 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 those employed as flight /cabin crew, performing air passenger or flight services.

They will pay contributions to the Member State in which their ‘Home Base’ is situated, even though their duties may see them working in a number of Member States. Their home base is the airport which the operator has nominated as being where the crew member normally starts and ends their assignments and where, under normal conditions, the operator is not responsible for the accommodation of the crew member concerned.

However, there can be circumstances under which aircrew can be subject to different exceptions or to some special transitional provisions. If you come across such a case please contact the IPD Technical Team for advice.