Full Reciprocal Agreements (RA) contain provisions for
contribution liability and benefits. Other Agreements –
Double Contribution Conventions (DCC) - cover contribution
A person who is not covered by the EC Regulations may still be covered by a RA within the EEA. The UK has agreements with all EEA countries except Greece and Liechtenstein.
The UK also has Agreements with certain other countries outside the EEA. Reciprocal Agreements and DCCs ensure equal treatment when employees move from one RA country to another and in certain cases a continuity of social security contributions to the scheme of the home country.
Coverage applies to all nationalities outside of EEA and depends on the specific terms. There are 18 countries outside the EEA with which the UK has a contributions reciprocal agreement and DCC.
|Canada (DCC)||Japan (DCC)||Switzerland|
|Isle of Man||Malta*||Yugoslavia (including former Republics)*|
From 1 May 2004 Cyprus, Malta and Slovenia join the EC and EC
Regulations apply - see
From 1/6/2002 the EC Social Security Regulations will apply to Switzerland by virtue of a special EC agreement. The agreement between Switzerland and the EC covers Swiss and EC nationals and includes the UK.
Anyone who is not a national of the EC, or is not a stateless person or refugee living in the EC will continue to be covered by the bi-lateral Convention between the UK and Switzerland.
Isle of Man This agreement is limited and liability is generally determined under place of residence.
Contributions can only be paid in one country. As a general rule an employee will be insurable in the country where they work. Where a person falls within UK legislation they are treated as being ordinarily resident in the UK and are liable for Class 1 from the outset of employment in the UK.