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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: row: national insurance for people coming from abroad

National Insurance Contributions for people coming from abroad - Rest of the World (ROW) country

Step 1 Has the person come from a Rest of the World (ROW) 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 Reciprocal Agreement (RA) Country?
  Yes See NIM33400 
  No Go back to Step 1
Step 4 Are they working for an overseas employer?
  Yes Go to Step 5
  No Class 1 liability from the outset of employment in the UK.
  Secondary Class 1 liability will exist where there is a place of business or host in the UK.
Step 5 Do they normally live in the UK?
  Yes Class 1 liability from the outset of employment in the UK.
  Secondary Class 1 liability will exist where there is a place of business or host in the UK.
  No Go to step 6
Step 6 Are they working in the UK Temporarily?
  Yes No Class 1 liability for the 1st 52 weeks of employment in the UK.
  Class 1 liability will commence from the expiry of the 52 week period.
  Secondary Class 1 liability will exist where there is a place of business or host in the UK.
  No Class 1 liability from the outset of employment in the UK.
  Secondary Class 1 liability will exist where there is a place of business or host in the UK.

For a flowchart of this process see NIM33545 (Word 32kb)