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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—bilateral agreements / E8.725 International aspects of NIC—bilateral agreements—compliance
Commentary

E8.725 International aspects of NIC—bilateral agreements—compliance

Personal and employment tax

Action by the employer

Where an employee is being sent overseas for a period which is not expected to exceed the limit referred to in the arrangements relating to the foreign country in question (see E8.723), the employer must apply to NIC&EO International Caseworker for a certificate of continuing liability confirming the continuing obligation to contribute to the UK social security system.

Where an employer is sending workers to work in the EEA or in a country with which the UK has a reciprocal agreement, the employer must first register with NIC&EO using form CA3821, which is an 'i-form' to be completed on screen, printed and sent to Longbenton. An application is then made for each employee using another i-form, the CA3822, which requests details of the employee and the posting. The information required is adjusted as each option is chosen, but the aim of the form is to identify the individual accurately and check whether he or she, and the posting circumstances, fall within the requirements of the EU regulations or the relevant reciprocal agreement.

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