From 1 June 2012 EC Regulations 883/2004 and 987/2009 will apply to Norway, Iceland and Liechtenstein. The new rules replace very similar Regulations 1408/71 and 574/72. There are some differences. You can read about the way that EU regulations can affect National Insurance.
If you go to live or work in Norway, Iceland or Liechtenstein from 1 June 2012 then the new rules will apply to you and your employer. Under both the old rules and the new rules, depending upon the circumstances of your employment, it may be that you continue to pay UK National Insurance contributions whilst you are there or that you have to start paying contributions to the country you are in instead.
An important difference between the old rules and the new rules is that if you are working in the UK for a Norwegian, Icelandic or Liechtenstein employer and you are paying your contributions here then your employer may also have to start paying UK contributions.
The new rules also apply to self-employed people moving between the UK and Norway, Iceland or Liechtenstein.
There are special transitional rules in the new Regulations. If you were subject to the legislation of the UK or Norway/Iceland/Liechtenstein under the old rules in force before 1 June 2012 and the introduction of the new rules would change which country you have to pay contributions to, then you may be able to carry on paying to the first country until there is a change in your circumstances. If you think this may apply to you contact HM Revenue & Customs (HMRC) for advice.
The HMRC website will shortly be updated with detailed guidance about the new rules. In the meantime, advice can be obtained by calling the NIC&EO International Caseworker Helpline on Tel 0845 915 4811, or if you are phoning from outside the UK dial the International Code then 44 191 203 7010.
