A worker from another RA country who undertakes self-employment in the UK is normally liable for Class 2 NICs. There is UK NI liability from the start of self-employment in the UK . In addition, however, in the case of, for example, concurrent employed earners employment and self-employment, the articles contained within the individual RA may need to be considered. In such cases, refer to your Technical Support Manager for advice.
If the self-employed person holds a certificate of continuing liability from the other RA country showing they are liable for contributions in that country, there is no UK NI liability for the period shown on the certificate. NICO International Services is responsible for issuing such certificates for self-employed persons going to other RA countries.
A self-employed person paying UK NICs may request a certificate confirming UK NI liability. The certificate prevents a demand for payment of Social Security contributions from the USA authorities. Refer any such request to NICO International Services.
