NIM33023 - Special Cases: Class 1: Workers Going to and Coming from Abroad – ROW - Exemption

Regulation 145(2) SSCR 2001

This regulation provides exemption from the payment of primary and secondary Class 1 NICs for posted workers arriving in GB a continuous period of 52 contribution weeks provided the worker is

• not ordinarily resident in GB ; and
• not ordinarily employed in GB ; and
• in pursuance of an employment that is mainly outside the UK ;
• by an employer with a place of business outside the UK ; and
• is employed for a time in GB as an employed earner

The exemption lasts until the employee has been resident in GB for a continuous period of 52 weeks starting from the beginning of the contribution week following the week in which the worker arrives in GB to take up employment.

A further 52 week period may commence where an employee returns to the overseas employment and then commences a new secondment in GB

The exemption does not apply to:

• EEA nationals as this would contravene the principle behind 1408/71see NIM33005
• RA countries where a person is treated as being ordinarily resident in the UK if they fall within UK domestic legislation see NIM33015
• To decide whether a person coming to the UK is ordinarily resident in the UK for NIC purposes, apply the tests suggested in NIM33031 and NIM33032.