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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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special cases: international - people going to or coming from abroad: row: going abroad

Regulation 146 SSCR 2001

An employee who is posted to work abroad by a GB employer will not satisfy section 2(1)(a) SSCBA 1992 as they are not employed in GB. In such cases an employee will be treated as if they were still employed in GB and continue to pay Class 1 NICs if

  • the employer has a place of business in GB
  • the employee is ordinarily resident in GB ; and
  • immediately before the start of the employment the employee was resident in GB

Class 1 NICs continue to be paid for 52 weeks commencing from the contribution week in which the overseas employment commences.