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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—special categories of employment / E8.720 International aspects of NIC—diplomats, consular employees, employees of international organisations, etc
Commentary

E8.720 International aspects of NIC—diplomats, consular employees, employees of international organisations, etc


Personal and employment tax

The following individuals are exempt from National Insurance contributions on earnings from their diplomatic services1:

  1. Ìý

    (a)ÌýÌýÌýÌý Diplomatic agents, ie the head of a diplomatic mission, such as an embassy or High Commission, or a member of the staff of such a mission with diplomatic rank (eg secretaries, counsellors and attachés)

  2. Ìý

    (b)ÌýÌýÌýÌý Members of the family of a diplomatic agent (as above defined) who form part of his household (ie those who normally live with the diplomatic agent, such as his infant children, children temporarily absent at an educational establishment, and elderly relatives)

  3. Ìý

    (c)ÌýÌýÌýÌý Private servants employed only by a diplomatic agent (as above defined), provided that they are neither British nationals nor permanently resident

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