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HMRC internal manual

National Insurance Manual

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

National Insurance Contributions for employees coming from abroad - Reciprocal Agreement (RA) country

Step 1 Has the person come from Reciprocal Agreement (RA) country?
   
  Yes Go to step 4
  No Go to step 2
Step 2 Has the person come from a European Economic Area (EEA) country?
  Yes See NIM33020 
  No Go to step 3
Step 3 Has the person come from a Rest of the world country (ROW) country?
  Yes See NIM33500 
  No Go back to Step 1
Step 4 Does the person have a Certificate of Continuing liability?
  Yes No Class 1 liability for the period shown on the certificate of continuing liability.
  Class 1 liability would commence from the expiry of the certificate of continuing liability.
  Secondary Class 1 liability would exist where there is a Place of Business or a host in the UK
  No Class 1 liability will exist from the outset of employment in the UK.
  Secondary Class 1 liability would exist where there is a Place of Business or a host in the UK.

For a Flowchart of this process see NIM33430 Flowchart (Word 31kb)