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.

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