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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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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 their employer has designated as being where they start their assignments.

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 PT Customer, Product & Process NICs Technical for advice.