International aspects of NIC
E8.701 International aspects of NIC—overview
UK law applies only where the UK has jurisdiction, and this is made explicit in the context of the contribution legislation in both SSCBA 1992 and the Social Security (Contributions) Regulations 20011. Nobody is liable to pay contributions unless he fulfils prescribed conditions as to 'residence' or 'presence' in Great Britain2, and a person can only be an employed or self-employed earner if he is (or is deemed to be) 'gainfully employed in Great Britain'3. Because the legislation in Northern Ireland4 is exactly the same in this context, 'Great Britain' may be read as 'United Kingdom'. The relevant conditions of residence and presence for most workers are found in Regs 145-148 of the Social Security (Contributions) Regulations 2001. Special rules deal with particular categories of earner who, while linked in some way to the UK that justifies their inclusion in the UK social security system, regularly leave the country in pursuance of their work. These exceptions to the basic
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