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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

Continuous employment: working abroad

A person who is abroad and gainfully employed by an employer who is liable to pay secondary Class 1 NICs for her, or would be if her earnings were high enough, shall be treated as an employee for the purposes of entitlement to SMP/SAP/SPP/ASPP and ShPP.

Employment outside the European Economic Area (EEA) counts towards the 26 week continuous employment rule if the above applies.

Employment within the EEA can count towards the 26 week continuous employment rule if an employee:

  • is treated as an employee for the purposes of entitlement to SMP/SAP/SPP/ASPP and ShPP in the QW/MW and ONW, and
  • was in employed earners employment with an employer in Great Britain in the QW/MW and ONW, and
  • had in any week within the 26 week period immediately preceding the QW been employed by the same employer in the EEA.

The weeks in which the employee was employed in the other member state will count towards the continuous employment period.