HMRC has updated the CWG2 guide on 10 September 2021 regarding the national insurance treatment of employees coming to the UK or leaving the UK.

The change relates to section 4.5 of the CWG2 which deals with the NIC treatment of employees coming to or from the UK and what action an employer must take.  

This section lists the countries that form the United Kingdom, the EU and also those countries that have social security reciprocal agreements with the UK.  The European Free Trade Association countries have been added to this list and they are: 

  • Iceland
  • Liechtenstein
  • Norway
  • Switzerland

Links to information

To view or print pages from the CWG2 (2021) go to: 2021 to 2022: Employer further guide to PAYE and National Insurance contributions – GOV.UK (www.gov.uk)

For further information on the NI treatment of employees going to work abroad go to: National Insurance if you work abroad – GOV.UK (www.gov.uk) and 

for further information on the NI treatment of employees coming from abroad go to: New employee coming to work from abroad – GOV.UK (www.gov.uk)

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