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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 / E8.721 International aspects of NIC—volunteer development workers
Commentary

E8.721 International aspects of NIC—volunteer development workers

Personal and employment tax

Many young people spend some time volunteering in Third World countries. Because such UK volunteers work outside the UK, generally without having been posted there from an existing UK employment, they fall outside the scope of UK NIC liability and therefore risk losing social security protection when they return to the UK after their period overseas. Special provision is therefore made for volunteer development workers to pay a special type of voluntary Class 2 contribution to provide just such protection, including protecting entitlement to jobseeker's allowance on returning to the UK.

A 'volunteer

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