National Insurance Manual

NIM33425 - special cases: international - people going to or coming from abroad - RA: national insurance contributions for employees going abroad

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 people going to work abroad - Reciprocal Agreement (RA) or Double Contribution Convention (DCC) country

Step 1	Is the person going to work in a RA/DCC country?
	Yes Go to step 4
	No Go to step 2
Step 2	Is the person going to work in the EEA?
	Yes See NIM33020
	No Go to step 3
Step 3	Is the person going to a ROW country?
	Yes See NIM33500
	No Go back to step 1
Step 4	Does the person and their employer satisfy the conditions of the relevant RA/DCC for a continuing UK liability to exist?
	Yes Class 1 NICs liability will exist for the period of the posting. A Certificate of continuing liability should be issued.
	No No UK NICs liability. They will be subject to the legislation of the country in which they are working.

For a flowchart of the is process see NIM33425 Flowchart (Word 30kb)