NIM33550 - special cases: international - people going to or coming from abroad: row: national insurance contributions for people going to work abroad
Note: A new International NICs manual is under development and will be published in due course.
National Insurance Contributions for people going to work abroad -Rest of the World (ROW) country
Step 1 |
Is the person going to work in a ROW 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 RA/DCC country? |
Yes See NIM33400 |
|
No Go back to Step 1 |
|
Step 4 |
Does the employer have a place of business in the UK? |
Yes Go to Step 5 |
|
No No UK Class 1 liability |
|
Step 5 |
Is the person ordinarily resident in the UK? For what is meant by ordinarily resident see NIM33555 |
Yes Go to Step 6 |
|
No No UK Class 1 liability |
|
Step 6 |
Were they resident in the UK immediately before the start of employment abroad? |
Yes Class 1 liability exists for the 1st 52 weeks of employment. |
|
No No UK Class 1 liability |