Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Special cases: international going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): National Insurance Contributions going to another EEA country

National Insurance Contributions for people going to work abroad - European Economic Area (EEA)

Step 1 Is the person going to work in the EEA?
   
  Yes - Go to step 4
  No - Go to step 2
Step 2 Is the person going to work in a RA country?
  Yes - See NIM33400 
  No - Go to step 3
Step 3 Is the person going to a ROW country?
  Yes - See NIM33500 
  No - Go back to step 1
Step 4 Is the person a national of an EEA country
  Yes - EC Regulation 883/04 may apply. It is possible that they may remain subject to UK NICS for a period of up to 24 months, provided certain criteria are met. See NIM33065 
  No - Go to step 5
Step 5 Is the person legally resident in a EEA Country?
  Yes - EC Regulation 1408/71 may apply. It is possible that they may remain subject to UK NICS for a period of up to 12 months, provided certain criteria are met. See NIM
  No - EC Regulations do not apply. If the person is going to an EEA country with which the UK also has reciprocal agreement, then this may be applied. See NIM33012 

For a flowchart of this process, see NIM33135 Flowchart (Word 31kb)