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
