NIM33335 - Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Extension to posting

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 14.1(b) 1408/71

If due to unforeseeable circumstances the period of employment abroad unexpectedly lasts longer than the anticipated period and extends beyond 12 months the legislation of the home Member State can continue to apply for a further 12 months. The employer must complete form E102 before the end of the first 12 months and send it to the Social Security authorities in the host State.

Article 11 of Council Regulation (EEC) No 574/72

The employer in the home State must apply on Form E102 to the Social Security authorities in the country of employment. The authorities in the country of employment will decide whether the request can be granted.

The foreign authority will return form E102. If an extension is refused the employee is subject to the legislation of the host State from the date of expiry of the form E101.

For UK cases form E102 is administered by PT Operations International Caseworker (ICW). In practice an employer may make their request for an extension under Article 17 of 1408/1971 rather than Article 14.1(b) as Article 17 is less intensive in terms of admin for the authorities involved. See NIM33340.