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  1. Direct Tax Reporter
  2. NATIONAL INSURANCE CONTRIBUTIONS
  3. ¶1035-000 International Issues
  4. ¶1036-225 Migrant-worker rules in the EEA

¶1036-225 Migrant-worker rules in the EEA

Contents:

  • ¶1036-225 Background basics: EU Treaty
  • ¶1036-250 Rates of contribution
  • ¶1036-260 Coordination not harmonisation
  • ¶1036-275 Basic liability rule
  • ¶1036-300 Identifying the ‘competent state’
  • ¶1036-325 Exceptions to the basic rule
  • ¶1036-330 Employees posted abroad for up to 24 months
  • ¶1036-335 Self-employed workers working abroad
  • ¶1036-340 Extended stays abroad
  • ¶1036-345 Employees working in more than one state concurrently
  • ¶1036-350 Concurrent self-employment in more than one state
  • ¶1036-355 Concurrent employment and self-employment in more than one state
  • ¶1036-360 Distinction between employment and self-employment
  • ¶1036-365 Special groups
  • ¶1036-370 Transitional provisions
  • ¶1036-375 Liability of foreign employers for UK secondary Class 1 NICs
  • ¶1036-380 Enforcement
  • ¶1036-385 Practical matters
  • ¶1036-390 Pitfalls on changing an assignment
  • ¶1036-400 Other common areas of difficulty and planning points
  • ¶1036-425 E-forms and alphabet forms
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