NIM33320 - Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Employed in UK

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.

Article 13.2(a) of EEC Council Regulation 1408/71

A person employed in the territory of one Member State is subject to the legislation of that State even if he resides in the territory of another Member State or the registered office or place of business is situated in the territory of another Member State.

A liability for primary and secondary Class 1 contributions arises if -

• The employee is an EC national; and
• Arrives in UK and works for a UK employer