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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Normally working in two or more Member States more details

Article 13 (1) (a) of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

Article 14 of Regulation 987/2009 of the European Parliament and of the council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems

Where a person normally works in two or more Member States they will pay contributions to the Member Stare they are resident in if they carry out a substantial part of their activity there.

In assessing whether a substantial part of the activity is carried out in the Member State of residence, a number of criteria are taken into account including:-

  • Working time
  • Remuneration

If it is apparent that at least 25% of working time or earnings arise in the Member State of residence, this shall indicate that the substantial part of the activities is pursued in that Member State.

Other relevant criteria can also be taken into account when making this assessment.

Marginal activities which account for less than 5% of working time or remuneration in a Member State are not taken into account in making this assessment.