Employees Working in EEA Countries - New application forms for form E101
Written by Ian Congreave - Filed under: National Insurance Contributions (Int) on June 24th, 2009 | No Comments »
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When an employer sends employees abroad for the first time to work in member countries of the European Economic Area (EEA) or a country with which the UK has a Reciprocal Agreement for NICs purposes, the employer must first complete form CA3821, a questionnaire providing information about the employer. The employer must meet certain conditions before HMRC will issue E101 certificates in respect of individual employees, allowing them to continue to pay UK NICs while abroad for an initial period of up to two years. Once approved by HMRC, the employer can submit individual forms CA3822 in order to apply for E101 certificates of continuing liability.
Posted June 24th, 2009 | No Comments »
