Double Contribution Conventions

Double Contribution Conventions (DCCs) promote the free movement of labour and assist in maintaining the UK's position as an attractive inward investment location. Among other things, DCCs provide that, where a worker is sent on detachment from one country to the other, both the worker and the employer are liable to contribute only to the 'home' country's scheme eliminating the liability to contribute simultaneously to the social security schemes of both countries. At the moment the UK has two DCCs with the possibility of others to follow. The UK also has 14 bilateral social security conventions in force which include such contribution provisions which broadly speaking, eliminate the liability to contribute simultaneously to the social security schemes of both countries. In addition, within the European Economic Area, European Union regulations ensure that workers posted to or from the UK are protected from simultaneous liability for contributions in both countries.

Find out more in the National Insurance Manual