HMRC publish guidance on social security (National Insurance) contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland.
The guidance has been updated to add clarification for those working on board a vessel at sea:
“If you are working on board a vessel at sea your employer must be based outside the UK to apply for a certificate as evidence that you do not need to pay National Insurance.”
The overall guidance is arranged under the following headings:
- If you come to work in the UK from an EU country or Switzerland
- If you come to work in the UK from Iceland, Liechtenstein, or Norway
- If you are not covered by a social security agreement
- Apply for a certificate
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.
