Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Exceptional circumstances continued
Article 16 of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems
An important exception to all other Articles (11-15), is Article 16 which enables the Member States to make a special agreement to vary the rules in Articles 11-15.
The Member States may make an agreement where they consider it to be in the workers best interests.
This Article is usually used by States to prevent unjust outcomes for the worker. You will most commonly see it used to extend the 24 month maximum posting period under Article 12.
Where a person wishes to be granted exception under this article they have to apply to and be accepted by the Member States concerned. The use of Article 16 is at the discretion of the Member States. Where the Member States make an agreement the State where the person must pay contributions will issue a Portable Document A1.
A Portable Document A1 must be produced by a person for an agreement to be made for them to be exempt from United Kingdom National Insurance; otherwise Class 1 National Insurance will be charged.
Where a person has been granted a Portable Document A1 by the United Kingdom, they have to carry on paying Class 1 National Insurance contributions for the duration specified on the A1
In the United Kingdom portable documents (A1) are issued by :-
HM Revenue and Customs
Personal Tax Directorate
National Insurance Contributions & Employer Office
International Caseworker Room BP1301
Benton Park View
Newcastle Upon Tyne