NIM33070 - Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posted workers general information continued

Note: This page is under review and the content may only be appropriate to periods beginning before 1 January 2021 and for those covered by a Withdrawal Agreement

Article 12 of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

PT Ops International Caseworker (ICW) deals with people posted from the United Kingdom to other Member States and are in charge of issuing Portable Documents A1.

You should liaise with ICW before giving advice on whether a worker posted from the United Kingdom should continue to pay UK National Insurance -

International Caseworker
PT Operations North East England
HM Revenue and Customs
BX9 1AN
United Kingdom

A worker who meets the conditions for posting at NIM33065 will continue to be liable for Class 1 National Insurance whilst abroad throughout the period of the posting.

Where these posting rules apply, the residence rules at NIM33505 and NIM33510 do not apply.