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Given the principle mentioned above (E8.709) of providing long- and short-term social security to the local population in exchange for contributions, it would be illogical for the system to eject a contributor from coverage merely for being away from the UK for a temporary period. In the same way as temporary visitors are not swept into the UK system immediately, temporary absentees are also not excluded. To preserve coverage where the EEA rules (assuming they continue to be applicable after Brexit, see E4.1312) or a social security treaty does not make alternative provision, an employee and his employer are liable for Class 1 contributions (and the latter for Class 1A and Class 1B contributions) for the first 52 weeks of overseas employment (reckoned from the beginning of the week in which the employment commences) if the former would be so liable but for the fact that his employment is outside the UK, and¹:

1. Ìý

   (a)ÌýÌýÌýÌý the employer has a place of business (E8.705) in the UK

2. Ìý

   (b)ÌýÌýÌýÌý the employee