National Insurance Manual

NIM33430 - Special Cases: international - people going to or coming from abroad - RA: national insurance contributions for employees coming from 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 employees coming from abroad - Reciprocal Agreement (RA) country

Step 1	Has the person come from Reciprocal Agreement (RA) country?
	Yes Go to step 4
	No Go to step 2
Step 2	Has the person come from a European Economic Area (EEA) country?
	Yes See NIM33020
	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 Certificate of Continuing liability?
	Yes No Class 1 liability for the period shown on the certificate of continuing liability.
	Class 1 liability would commence from the expiry of the certificate of continuing liability.
	Secondary Class 1 liability would exist where there is a Place of Business or a host in the UK
	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.

For a Flowchart of this process see NIM33430 Flowchart (Word 31kb)