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HMRC internal manual

National Insurance Manual

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Obligations of the employer

Article 21 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

A feature of Regulations 883/2004 and 987/2009 of the European Parliament is that they contain special rules placing obligations on the employer to pay contributions under the legislation of the Member State where the worker is insured.

Article 21 (1)

An employer who has his registered office or place of business outside the competent Member state shall for fill all the obligations laid down by the legislation applicable to his employee’s, notably the obligation to pay the contributions provided for by that legislation, as if he had his registered business in the competent Member State.

In the United Kingdom this can mean that an employer in another Member State can be liable for operating primary and secondary National Insurance, as if it were in the United Kingdom.

This is only applies to National Insurance and not income tax.

Where there is a host employer here in the United Kingdom, HMRC will accept that host to act on behalf of the contractual employer.

There are cross border enforcement provisions for any National insurance debt that arises under this Article.