National Insurance for Employees Working Abroad

This topic examines the liability to continue to pay UK National Insurance contributions (NICs) for employees leaving the UK to undertake a work assignment overseas. The world is broadly split into three separate areas:

• countries within the European Economic Area (EEA)

• countries outside the EEA but with which the UK has a reciprocal social security agreement covering NICs

• countries outside the EEA and without a reciprocal agreement with the UK covering NICs.