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From 6 January 2024, the main rate of class 1 National Insurance contributions (NIC) deducted from employees’ wages is reduced from 12% to 10%. From 6 April 2024, the main rate of self-employed class 4 NIC will reduce from 9% to 8% and class 2 NIC will no longer be due. Those with profits below £6,725 a year can continue to pay class 2 NIC to keep their entitlement to certain state benefits. Our guidance will be updated in full in spring 2024.

Updated on 6 April 2023

NIC for posted workers from other countries

If you are sent to work in the UK from a ‘rest of world’ country by an employer in that country, you may not need to pay UK National Insurance contributions (NIC) for an initial period.

Migrants who are posted to the UK from a country outside of the EEA and Switzerland and with which the UK does not have a social security agreement, may not have to pay UK NIC for up to 52 weeks, provided they meet certain conditions. From 1 January 2021, these rules also apply to Liechtenstein. Broadly speaking you need to be employed overseas and then, as part of that overseas employment, you are seconded by your employer to work in the UK.

Migrants who do not meet the conditions will pay UK NIC from the start of their employment in the UK. This will include those who are locally employed in the UK.

For more information, go to HM Revenue & Customs’ (HMRC) guidance, RDR1, paragraphs 11.21 onwards. You can find this on GOV.UK.

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