What if I come from a country with no social security agreement with the UK?
Updated on 6 April 2023
Migrants
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. From 1 January 2021, these rules also apply to Liechtenstein.
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. 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.
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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