NIM33002 - Special Cases: International: People going to or coming from abroad: Introduction: How the world breaks down

Note: A new International NICs manual is under development and will be published in due course.

»Ê¹ÚÌåÓýappre are special rules for people going to and coming from abroad, this section of the manual explains those special rules.

For National Insurance the world breaks down into 3 different regimes

  • European Economic Area (EEA) and Switzerland

National insurance rules are governed by the EU Treaty & EC Regulations including 883/2004 & 987/2009

Before 1st May 2010 there were similar EU rules in Regulations 1408/71 & 574/72

Under transitional rules a National Insurance liability determined under these rules can continue to apply for a time. »Ê¹ÚÌåÓýappse rules can still apply in relation to third country nationals.

  • Reciprocal Agreements & Double Contribution Conventions

»Ê¹ÚÌåÓýapp UK has bilateral Social Security agreements with a number of countries and these modify the way National Insurance law applies.

  • Rest of the World

Countries where no EU rules or bilateral agreements apply.

»Ê¹ÚÌåÓýapp general rule in any case whether a person is

  • Working in the EEA
  • Non EEA countries with which there is a RA or
  • Non EEA countries with which there is no RA

is the same - you pay contributions in the country you are working.