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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Posted Workers

Article 14.1(a) of Council Regulation 1408/71

A worker may remain insurable in the home State. The conditions that must be satisfied are

  • the employee is sent by the employer in the home State to undertake work for that employer in the host State
  • the work is expected to last less than 12 months at the outset
  • the worker is not replacing another employee who has completed a tour of duty abroad