NIM33252 - Special Cases: India - Transitional situations
Transitional situations
A person who meets the conditions set out in NIM33255 and NIM33256 on the date the agreement enters into force will be subject to its provisions.
For those who are already working in India on the day the agreement enters into force:
· if they are not a UK Government employee or member of the British Armed Forces to whom Article 11 applies and are working for a UK employer in India, they will be subject to Indian social security legislation under Article 7(2). They will not be a detached worker under Article 8 (see NIM33258 for further information). If they are paying Class 1 NICs under regulation 146 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) because they are within their first 52 weeks of employment in India, this liability will end.
In accordance with Article 13 of this agreement, the employee will no longer be able to pay voluntary NICs in respect of periods when the employee is subject to Indian social security legislation (see NIM33263 for further information).
· for those who are carrying out an activity as an employed person on board a vessel at sea flying the flag of the UK or India, they will, from that date be subject to the social security legislation of the country determined by Article 9 of the agreement (see NIM33259 for further information).
· for those employed as a member of the flight or cabin crew transporting freight or passengers between the UK and India, they will, from that date be subject to the social security legislation of the country where their home base is located in accordance with Article 10 of the agreement (see NIM33260 for further information).
· if they are employed as a UK government employee or a serving employed member of the British Armed Forces then they will pay Class 1 NICs in accordance with Article 11 (see NIM33261 for further information).
As above, for those who are already working in the UK on the day the agreement enters into force they will be subject to the provisions contained in the agreement. This includes anyone who is, on that date, exempt from paying Class 1 NICs under Regulation 145(2) of the SSCR 2001. In this situation, they will become subject to UK social security legislation under Article 7(2). They will not be a detached worker under Article 8 (see NIM33258 for further information).