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Employee leaving the UK to go to a non-agreement country

Where an employee leaves the UK to go and work temporarily in a country with which the UK does not have a social security agreement, it is possible that a Class 1 NIC liability could continue for the first 52 weeks abroad. For that to be the case three conditions need to be satisfied:

1. •

   the employer has a place of business in the UK

2. •

   the earner is ordinarily resident in the UK

3. •

   the earner was resident in the UK immediately before the commencement of the foreign employment

SI 2001/1004, reg 146(1)

Where all three conditions are satisfied, primary and secondary Class 1 NIC is payable for 52 weeks from the beginning of the NIC week in which the foreign employment begins. It should be noted that