NIM33130 - 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
Note: This page is under review and the content may only be appropriate to periods beginning before 1 January 2021 and for those covered by a Withdrawal Agreement
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 |