NIM33001 - Special Cases: Class 1: Workers Going to and Coming from Abroad - introduction

Workers going and coming from abroad can be split into three categories

  • EEA

Members of the European Economic Area NIM33003
  • RA

Reciprocal Social Security Agreements NIM33014
  • ROW

Rest of the World NIM33019

The general rule in any case whether a person is working in the EEA, non EEA countries with which there is a RA or non EEA countries with which there is no RA is the same - you pay contributions in the country you are working in