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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): Posted workers general information continued

Article 12 of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

NIC&EO International Caseworker deals with people posted from the United Kingdom to other Member States and are in charge of issuing Portable Documents A1.

You should liaise with NIC&EO International Caseworker before giving advice on whether a worker posted from the United Kingdom should continue to pay United Kingdom National Insurance.

HM Revenue and Customs
Personal Tax Directorate
National Insurance Contributions & Employer Office
International Caseworker Room BP1301
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ

A worker who meets the conditions for posting at NIM33065 will continue to be liable for Class 1 National Insurance whilst abroad throughout the period of the posting.

Where these posting rules apply, the residence rules at NIM33505 and NIM33510 do not apply

To be clear, if the United Kingdom legislation applies and the posting lasts for more than 52 weeks, National Insurance liability continues for the length of that posting covered by the Portable Document A1.