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HMRC internal manual

National Insurance Manual

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): purpose of the regulation

Article 13.1 of EEC Council Regulation 1408/71

Usually a person should at no time be subject to the contribution legislation of more than one Member State. They also allow for contributions paid in one EEA country to be used in another EEA country for benefit claims made there but the contributions are not transferred to the other Social Security scheme.

The primary purpose of the EC Regulations is to:

  • Ensure freedom of movement to workers within the EEA
  • Ensure equal treatment
  • Protect benefit rights
  • Prevent dual insurance liability

Where domestic legislation imposes residency or presence tests the EC Regulations override those tests.