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

Updated on 3 November 2019

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.

Following the 2016 European Union (EU) membership referendum in the UK, on 29 March 2017 the UK provided notice to the European Council of its intention to withdraw from the EU under Article 50 of the Treaty on European Union. At the time of writing (in March 2019), the date and terms of the UK’s departure from the EU have not yet been finalised. Therefore, please note that the guidance below reflects the law as it applies before the UK’s departure from the EU.

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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