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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): National Insurance contributions coming from another EEA country

National Insurance contributions for employees coming from abroad - European Economic Area (EEA) country

Step 1 Has the person come from an European Economic Area (EEA) country?
   
  Yes - Go to step 4
  No - Go to step 2
Step 2 Has the person come from a Reciprocal Agreement (RA) country?
  Yes - See NIM33400 
  No - Go to step 3
Step 3 Has the person come from a Rest of the World country (ROW) country?
  Yes - See NIM33500 
  No - Go back to Step 1
Step 4 Does the person have a Portable Document A1 (PDA1) or forms E101/E102?
  Yes - No Class 1 liability for the period shown on the documents PDA1/E101/E102.
  Class 1 liability would start from the expiry of the documents PDA1/E101/E102.
  Secondary Class 1 liability would exist where there is a
  * place of business or a host in the UK
  * foreign employer with a place of business in a member state
  No - Class 1 liability will exist from the outset of employment in the UK
  Secondary Class 1 liability would exist where there is a
  * place of business or a host in the UK
  * foreign employer with a place of business in a member state