logo image
Print this page

Changes to National Insurance rules for people going to/coming from Norway, Iceland and Liechtenstein

Mon, Jul 2, 2012


From 1 June 2012 the rules contained in EC Regulations 883/2004 and 987/2009 which  can affect the National Insurance contributions (NICs) liabilities of people moving between EU Member States or in certain cross border situations will apply to Norway, Iceland and Liechtenstein.

If an individual goes to live or work in Norway, Iceland or Liechtenstein from the above date, then the new rules will apply to both the individual and their employer. Under both the old rules and the new rules, depending upon the circumstances of employment, it may be that the individual continues to pay UK National Insurance contributions whilst there or they may be required to start paying contributions to the country they are in instead.

An important difference between the old rules and the new rules is that if an individual is working in the UK for a Norwegian, Icelandic or Liechtenstein employer and are paying NIC contributions here then their employer may also have to start paying UK contributions. The new rules also apply to self-employed people moving between the UK and Norway, Iceland or Liechtenstein.

More information is available here.

 

 

View Online

URL: http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/July-2012/Changes-to-National-Insurance-rules-for-people-going-tocoming-from-Norway-Iceland-and-Liechtenstein/

Scan the QR Code to automatically load the page in your web browser.

Recommended Reading

Capital Investment book cover

The Essential Manager: 30 Core Elements of Leadership

by Enda Larkin

This new book offers both experienced and aspiring managers a practical resource in a broad series of short chapters or ‘elements’ covering the critical aspects which drive success in both management and leadership.

Chartered Accountants Ireland Logo

Chartered Accountants House, 47 Pearse St, Dublin 2, Ireland


Tel: +353 1 637 7200

Chartered Accountants House, 32-38 Linenhall Street, Belfast, County Antrim BT2 8BG, United Kingdom‎


Tel: +44 28 90435840

CARB Logo GAA Logo

 

 

 

© Copyright Chartered Accountants Ireland 2013. All Rights Reserved.

Terms & Conditions | Privacy Policy | Cookies & your privacy

District Societies: Leinster | Ulster | Cork | London | Western | Mid-Western | North West | Australian