NIM33012 - Special Cases: Class 1: Workers
Going to and Coming from Abroad – EEA Working in two or more
Member States
Article 14.2(b) of Council Regulation (EEC)1408/71
Where an employee normally works in two or more EEA countries
they can remain liable for social security contributions in the
home state if :
- the employee is habitually resident in the
home EEA state ; and
- the employee works partly in the home EEA state ;
or
- the employee works for several employers with a
place of business in different EEA countries ; or
- the employee does not live in the UK or any other
EEA state in which he is working but the employer has a place of
business in the home EEA state
Example
-
A worker lives in the UK
-
Works for an employer in the UK.
-
His duties involve him also working in France and
Germany.
-
The worker remains liable for Class 1 NICs. NICs are
payable on all employments
The employer would obtain form E101 from Centre For
Non-Residents (Newcastle)NIM33008
