What if I come from a country with no social security agreement with the UK?

Updated on 23 March 2020

Migrants

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 bilateral social security agreement may not have to pay UK National Insurance contributions (NIC) for up to 52 weeks, provided they meet certain conditions.

The UK left the European Union (EU) on 31 January 2020 and entered a transitional period, currently due to end on 31 December 2020, during which EU law continues to apply in the UK. The UK’s relationship with the EU beyond the end of the transitional period has not yet been finalised. Please note that the guidance below reflects the law as it applied before the UK’s departure from the EU, and as it will continue to apply throughout the transitional period.

Do I have to pay National Insurance contributions (NIC) in the UK?

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. 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.

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Where can I find further information on the conditions?

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

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