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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): about form E101

Article 11 of Council Regulation (EEC) No 574/72

Where Article 14.1(a) applies form E101 can be obtained. This form confirms to the authorities in the host Member State that contributions continue to be paid in the home State and will prevent a demand from that State for Social Security contributions to their scheme. Form E101 is obtained by the employer on behalf of the employee from the home Social Security authorities prior to posting and is valid for up to 12 months.

Form E101 applications in the UK are administered by NIC&EO International Caseworker (Newcastle).