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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—employment and employees / E8.709 International aspects of NIC—individuals temporarily employed in Great Britain
Commentary

E8.709 International aspects of NIC—individuals temporarily employed in Great Britain

Personal and employment tax

Social security is essentially about providing 'social insurance' (compulsory pooled risk for the whole population) against old age, sickness and unemployment. It is aimed at the local population, those who have a tie to the system and might need to rely on it in the long- or short-term (eg, for the state pension or for unemployment benefits). It is therefore logical that the system has rules that exclude short-term visitors to the UK from benefit entitlement and the contribution liability that might 'buy' that entitlement. The basic measure of 'short-term' in domestic legislation is less than one year. In principle, anyone present and in paid work in the UK is liable to contribute, so an exception is written into the regulations for short-term presence. Under the UK domestic rules (applying to rest of world (ROW) countries – ie countries outside the EU with which the UK does not have a treaty), Class 1 contributions are not payable by either the employer or the employee (and Class 1A and Class 1B contributions are

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