NICs for overseas workers

The updated guidance on UK workers working abroad explains:

• which individuals will be covered by the EEA/EFTA Separation Agreement or Swiss Citizens’ Rights Agreement and what that means for NICs (broadly that, with the appropriate certificate from HMRC, workers will continue to pay NICs only in the UK);
• what will happen for those working in Iceland, Norway or Switzerland who may be covered by a different social security agreement and may still be able to apply to HMRC for a certificate to show evidence that they are liable to pay NICs only in the UK; and
• who will need to pay social security contributions in the country they are going to work in.

The guidance also adds that relevant NICs or social security certificates are not work permits and individuals will need to check the immigration rules of the country they are working in if they are not lawfully resident there.

The updated guidance on workers coming to the UK From the EEA or Switzerland explains:

• which individuals will be covered by the EEA/EFTA Separation Agreement or Swiss Citizens’ Rights Agreement and what that means for social security contributions (broadly that, with the appropriate certificate from the relevant social security institution in that country, workers will continue to pay social security contributions only in the country they are working in);
• what will happen for those from Iceland, Norway or Switzerland who may be covered under different social security agreements; and
• when a person who is not covered by any such agreement will have to pay NICs in the UK.