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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Working in two or more Member States

Article 14.2(b) of Council Regulation (EEC) 1408/71

Where an employee normally works in two or more EEA countries they can remain liable for social security contributions in the home state if:

  • the employee is habitually resident in the home EEA state ; and

    • the employee works partly in the home EEA state ; or
    • the employee works for several employers with a place of business in different EEA countries ; or
  • the employee does not live in the UK or any other EEA state in which he is working but the employer has a place of business in the home EEA state


  • A worker lives in the UK
  • Works for an employer in the UK.
  • His duties involve him also working in France and Germany.
  • The worker remains liable for Class 1 NICs. NICs are payable on all employments

The employer would obtain form E101 from NIC&EO International Caseworker (Newcastle) NIM33330