NIM16480 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: UK workers going abroad

Regulation 145 to 148 of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

In general, the rules described in NIM16405 to NIM16475 are replicated for UK workers who go abroad to work. The general rule is that UK workers are subject to the rules of the country in which they are working, but see

• NIM16485 for UK workers posted to work abroad in an European Economic Area (EEA) country or a country with which the UK has a reciprocal agreement (RA) or Double Contribution Convention (DCC)
• NIM16490 for UK workers who are posted to work abroad in a country which is not part of the EEA and for which the UK has no RA or DCC.

Where Class 1A NICs liability ceases part way through a tax year, to calculate the amount of earnings subject to Class 1A NICs in that year, see NIM16500.

Full guidance on liability for UK NICs in respect of UK workers going abroad to work is given at NIM33026 onwards.