NIM33506 – Special Cases: People going to and coming from abroad: Class 2 liability: European Economic Area (EEA) countries: Working in two or more member states

Article 14a.2 of Council Regulation [European Economic Community (EEC)] No. 1408/71

If a person is normally self-employed in 2 or more Member States, liability is determined by either their country of habitual residence if they carry on the activity there or, if not, the Member State in which they pursue their main activity. Forms E101 and E128 will be issued for such workers (see NIM33503). NICO International Services deals with forms E101 and E128 where there is a UK liability.