NIM33020 - Special Cases: Class 1: Workers
Going to and Coming from Abroad - Rest of the World (ROW)
Where EC Regulations and Reciprocal Agreements do not apply then
the provisions contained in domestic legislation are applied
–
- The Social Security Contributions and
Benefits Act 1992
- Section 1(6) – liability to pay
Class 1, Class1A and 2 contributions
- Section 2(1)(a) – definition of
employed earner
The Social Security (Contributions) Regulations 2001
- Regulation 145 – Conditions as to
residence or presence in GB
