NIM33330 - Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): about form E101

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 11 of Council Regulation (EC) No 574/72

Where Article 14.1(a) of Regulation (EC) 1408/71  applies form E101 can be obtained. This form confirms to the authorities in the host Member State that contributions continue to be paid in the home State and will prevent a demand from that State for Social Security contributions to their scheme. Form E101 is obtained by the employer on behalf of the employee from the home Social Security authorities prior to posting and is valid for up to 12 months.

Form E101 applications in the UK are administered by HMRC.