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) |
