NIM06853 - Class NICs: International - Reciprocal Agreements/Double Contribution Conventions
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»Ê¹ÚÌåÓýapp UK has a number of bi-lateral Social Security agreements with other countries outside the European Economic Area, see NIM33012. »Ê¹ÚÌåÓýappse generally apply to residents of each State and, although there are differences in the various agreements, there are also a number of common features such as:
Employees may remain liable for UK Class 1 NICs if -
- they are employed in the UK; and
- are posted by their employer to work in another RA/DCC country; and
- the posting is for a period not exceeding the maximum posting period allowed under the terms of the RA; and
- they apply for and are granted a certificate of coverage.