NIM33016 - Special Cases: Class 1: Workers Going to and Coming from Abroad – RA - Posted workers

An exception to the general rule concerns posted workers. A worker may remain liable for Class 1 NICs if:

they are employed in the UK ; and
are posted by that employer to work in another RA country ; and
the posting is for a period not exceeding the maximum posting period allowed by the terms of the RA (the maximum period of posting will depend on the RA country)

Some reciprocal agreements contain Articles for working in both territories for the same period. If so, liability is normally placed on the territory where the employee is ordinarily resident.

The employer can obtain a certificate of continuing liability (similar to E101) from the Centre for Non-Residents to prevent a demand for payment of contributions in the RA country. Extensions of the posting periods can be obtained with agreement with the foreign authority similar to EC rules - see NIM33011.

Posting Period

Barbados 3 years	Israel 2 years	Mauritius 2 years
Bermuda 12 months	Jamaica 3 years	Philippines 3 years
Canada 5 years	Japan 5 years	Switzerland * 2 years (But EC Rules apply from 1/6/2002)
Cyprus 3 years (But EC Rules apply from 1 May 2004)	Jersey 3 years	Turkey 3 years
Guernsey 3 years	Korea 5 years	USA 5 years
Isle of Man - see NIM33015	Malta 3 years (But EC Rules apply from 1 May 2004)	Yugoslavia 12 months (including former Republics - But EC Rules apply to Slovenia from 1 May 2004)

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