Moving to and from non-agreement countries

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Employment Tax

Guidance

Employee leaving the UK to go to a non-agreement country

Where an employee leaves the UK to go and work temporarily in a country with which the UK does not have a social security agreement, it is possible that a Class 1 NIC liability could continue for the first 52 weeks abroad. For that to be the case three conditions need to be satisfied:

•
the employer has a place of business in the UK
•
the earner is ordinarily resident in the UK
•
the earner was resident in the UK immediately before the commencement of the foreign employment

SI 2001/1004, reg 146(1)

Where all three conditions are satisfied, primary and secondary Class 1 NIC is payable for 52 weeks from the beginning of the NIC week in which the foreign employment begins. It should be noted that this calculation is slightly different from that used to identify the period of exemption for employees coming to the UK from a non-agreement country. Employers who calculate the 52-week

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