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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): Normally working in two or more Member States more details continued

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

Where a person normally works in two or more Member States but they do not pursue a substantial part of their activities in the Member State they habitually live in, then usually they will pay contributions in the Member state where their employer is situated.

If, however, they are employed by employers which are based in different Member States other than the one in which the person is resident, then they will pay contributions in their home country.