National Insurance for employers of people working abroad

   

Contents

• Introduction
  - About these pages

• Employees working in a country not covered by European Community (EC)Regulations or reciprocal agreements
  - When are Class 1 contributions payable?
  - When are Class 1 contributions not payable?
  - What is the Class 1 contributions liability for people abroad?
  - What happens when the liability for Class 1 contributions ends?

• Employment abroad is interrupted or ends
  - What if an employee abroad is sick or on leave?
  - What if an employee returns to the United Kingdom (UK) on paid leave?
  - What if an employee returns to the United Kingdom (UK) on paid sick leave?
  - What if an employee returns to the United Kingdom (UK) on unpaid leave?
  - What if the employee returns to the United Kingdom (UK) for a period of temporary duty?
  - What happens when employees return to the United Kingdom (UK) on completion of a period of employment abroad?

• Other special arrangements affecting employees abroad
  - Successive periods of employment abroad
  - Short intermittent periods of duty abroad
  - Change of employer while abroad

• National Insurance benefits
  - Contributions Based Jobseeker’s Allowance, Incapacity Benefit and Maternity Allowance
  - Medical treatment abroad

• Employee working in another European Economic Area (EEA) country
  - What countries make up the European Economic Area (EEA)?

• Employee working outside the European Economic Area (EEA) in a country with which the United Kingdom (UK) has a reciprocal agreement
  - Countries with which the United Kingdom (UK) has a reciprocal agreement

• Further information
  - If you are unhappy with our service
  - Data Protection

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