special cases: international - people going to or coming from abroad: row: exemption
Regulation 145(2) SSCR 2001
This regulation provides exemption from the payment of primary and secondary Class 1 NICs for posted workers arriving in GB a continuous period of 52 contribution weeks provided the worker is
- not ordinarily resident in GB ; and
- not ordinarily employed in GB ; and
- in pursuance of an employment that is mainly outside the UK ;
- by an employer with a place of business outside the UK ; and
- is employed for a time in GB as an employed earner
The exemption lasts until the employee has been resident in GB for a continuous period of 52 weeks starting from the beginning of the contribution week following the week in which the worker arrives in GB to take up employment.
A further 52 week period may commence where an employee returns to the overseas employment and then commences a new secondment in GB
The exemption does not apply to:
- EEA nationals as this would contravene the principle behind Regulation 883/04 see NIM33020
- RA countries where a person is treated as being ordinarily resident in the UK if they fall within UK domestic legislation see NIM33400
- To decide whether a person coming to the UK is ordinarily resident in the UK for NIC purposes, apply the tests suggested in NIM33505 and NIM33510.