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
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)