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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 contributions for people going to work abroad

National Insurance Contributions for people going to work abroad -Rest of the World (ROW) country

Step 1 Is the person going to work in a ROW 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 RA/DCC country?
  Yes See NIM33400 
  No Go back to Step 1
Step 4 Does the employer have a place of business in the UK?
  Yes Go to Step 5
  No No UK Class 1 liability
Step 5 Is the person ordinarily resident in the UK? For what is meant by ordinarily resident see NIM33555 
  Yes Go to Step 6
  No No UK Class 1 liability
Step 6 Were they resident in the UK immediately before the start of employment abroad?
  Yes Class 1 liability exists for the 1st 52 weeks of employment.
  No No UK Class 1 liability

For a flowchart of this process see NIM33550 (Word 33kb)