NIM33504 – Special Cases: People going to and coming from abroad: Class 2 liability: European Economic Area (EEA) countries: Working abroad exceeds 12 months

Article 14a.1(b) of Council Regulation [European Economic Community (EEC)] No. 1408/71

If unexpectedly the work in the other EEA country lasts longer than the initial 12 months, the self-employed person can apply to pay Class 2 contributions for a further 12 months. They must complete form E102 (see also NIM33010) which can be obtained from International Services, NICO before the end of the first 12 months and send it to the Social Security authorities of the EEA country in which they are working. Form E102 asks the foreign Social Security authorities to exempt the self-employed person from payment of contributions to their scheme. If the foreign authority agrees the request, they will return form E102 to confirm this. Such an agreement is the authority to continue paying Class 2 NICs for the period agreed on form E102 up to a maximum of 12 months. A copy of form E102 will also be sent to NICO International Services who will issue from E128 to provide medical cover for the period shown on form E102.

If the foreign authority does not agree the request, after the expiry of form E101, the self- employed person is subject to the Social Security legislation of the country in which they are working.