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The NIC rules for internationally mobile workers are different from the tax rules, generally because cross-border social security coordination is as much about benefit entitlements as about contribution liabilities.

In the UK, domestic rules apply unless they are overridden by either the European rules in EC Regulations 883/2004 and 987/2009, the subsequent EU-UK withdrawal protocols (see E4.1312 regarding the effect of Brexit), or a social security reciprocal agreement that the UK has made with another state (eg, the USA). HMRC guidance on NIC for individuals working in the UK can be found on the GOV.UK website.

Where an employee is sent by a non-EEA and non-treaty state foreign employer to work in the UK for a period, normal domestic rules in Social Security (Contributions) Regulations 2001, Reg 145(2) exclude the operation of Classes 1, 1A and 1B NIC for the first 52 weeks of presence if:

1. Ìý

   •ÌýÌýÌýÌý the worker is ordinarily neither resident nor employed in the UK, and

2. Ìý

   •ÌýÌýÌýÌý he comes to the UK in pursuance of employment which is mainly