NIM33014 - Special Cases: International: People going to or Coming from abroad: Introduction: Rest of the World Regulations
Note: A new International NICs manual is under development and will be published in due course.
There are no specific regulations for ROW countries, in most cases we consider liability under domestic regulations,
The Social Security Contributions and Benefits Act 1992
- Section 1(6) - liability to pay Class 1, Class1A and 2 contributions
- Section 2(1) (a) - definition of employed earner
The Social Security (Contributions) Regulations 2001
- Regulation 145 - Conditions as to residence or presence in GB
Further infromation on going to or coming from a ROW country see NIM33500