NIM33009 - Special Cases: Class 1: Workers Going to and Coming from Abroad – EEA Extensions

Article 14.1(b) 1408/71

If due to unforeseeable circumstances the period of employment abroad unexpectedly lasts longer than the anticipated period and extends beyond 12 months the legislation of the home Member State can continue to apply for a further 12 months. The employer must complete form E102 (for UK cases Centre For Non-Residents (Newcastle)) before the end of the first 12 months and send it to the Social Security authorities in the host State see NIM33010