NIM33014 - Special Cases: International: People going to or Coming from abroad: Introduction: Rest of the World Regulations

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

»Ê¹ÚÌåÓýappre are no specific regulations for ROW countries, in most cases we consider liability under domestic regulations,

»Ê¹ÚÌåÓýapp Social Security Contributions and Benefits Act 1992

  • Section 1(6) - liability to pay Class 1, Class1A and 2 contributions
  • Section 2(1) (a) - definition of employed earner

»Ê¹ÚÌåÓýapp Social Security (Contributions) Regulations 2001

  • Regulation 145 - Conditions as to residence or presence in GB

Further infromation on going to or coming from a ROW country see NIM33500