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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): Workers hired for immediate posting

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

There are some additional restrictions in place in relation to workers hired and then immediately posted.

The rules on posting may also apply to workers recruited in one Member State with a view to being posted in another provided certain conditions are met.

One of these conditions is that:

  • Immediately before the start of his/her employment the person is already subject to the legislation of the Member State in which the undertaking which employed him/her is established.

The other posting conditions also have to be met. So the “posting” undertaking must normally carry out its activities there and the worker must pursue an activity on behalf of the employer, there must exist throughout the period of posting a direct relationship between the posting employer and the posted worker, the posting undertaking must also be one which carries out substantial activities in the posting State, and so on.

The point here is that the person does not need to have been employed by that particular employer before they are sent to work abroad, but they should have been in the United Kingdom and been insured - paying contributions (or in receipt of United Kingdom benefits if out of work) here in the United Kingdom when hired to be sent abroad. The purpose of the posting regulation is to let someone continue their existing contribution and benefit record in the sending Member State.