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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

special cases: international - people going to or coming from abroad - RA: national insurance contributions for employees going abroad

National Insurance Contributions for people going to work abroad - Reciprocal Agreement (RA) or Double Contribution Convention (DCC) country

Step 1 Is the person going to work in a RA/DCC country?
   
  Yes Go to step 4
  No Go to step 2
Step 2 Is the person going to work in the EEA?
  Yes See NIM33020 
  No Go to step 3
Step 3 Is the person going to a ROW country?
  Yes See NIM33500 
  No Go back to step 1
Step 4 Does the person and their employer satisfy the conditions of the relevant RA/DCC for a continuing UK liability to exist?
  Yes Class 1 NICs liability will exist for the period of the posting. A Certificate of continuing liability should be issued.
  No No UK NICs liability. They will be subject to the legislation of the country in which they are working.

For a flowchart of the is process see NIM33425 Flowchart (Word 30kb)