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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special Cases: international - people going to or coming from abroad - RA: posted workers

An exception to the general rule concerns posted workers. A worker may remain liable for Class 1 NICs if:

  • they are employed in the UK ; and
  • are posted by that employer to work in another RA country ; and
  • the posting is for a period not exceeding the maximum posting period allowed by the terms of the RA (the maximum period of posting will depend on the RA country)

Some reciprocal agreements contain Articles for working in both territories for the same period. If these circumstances, liability is normally in the territory where the employee is ordinarily resident.

The employer can obtain a certificate of continuing liability (similar to Portable Document A1) from NIC&EO International Caseworker to prevent a demand for payment of contributions in the RA country. Extensions of the posting periods can be obtained with agreement with the foreign authority similar to EC rules - see NIM33020.

Posting Period

Barbados 3 years Jamaica 3 years    
           
Bermuda 12 months Japan 5 years Turkey 3 years
Canada 5 years Jersey 3 years USA 5 years
Guernsey 3 years Korea 5 years Yugoslavia 12 months (including former Republics - But EC Rules apply to Slovenia from 1 May 2004)
Isle of Man see NIM33012  Mauritius 2 years    
Israel 2 years Philippines 3 years