National Insurance Manual

NIM33130 - Special cases: international going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): National Insurance contributions coming from another EEA country

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. A new International NICs manual is under development and will be published in due course.

National Insurance contributions for employees coming from abroad - European Economic Area (EEA) country

Step 1	Has the person come from an European Economic Area (EEA) country?
	Yes - Go to step 4
	No - Go to step 2
Step 2	Has the person come from a Reciprocal Agreement (RA) country?
	Yes - See NIM33400
	No - Go to step 3
Step 3	Has the person come from a Rest of the World country (ROW) country?
	Yes - See NIM33500
	No - Go back to Step 1
Step 4	Does the person have a Portable Document A1 (PDA1) or forms E101/E102?
	Yes - No Class 1 liability for the period shown on the documents PDA1/E101/E102.
	Class 1 liability would start from the expiry of the documents PDA1/E101/E102.
	Secondary Class 1 liability would exist where there is a
	place of business or a host in the UK
	foreign employer with a place of business in a member state
	No - Class 1 liability will exist from the outset of employment in the UK
	Secondary Class 1 liability would exist where there is a
	place of business or a host in the UK
	foreign employer with a place of business in a member state