National Insurance Contributions: Immigrants

Treasury written question – answered on 8th January 2014.

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Photo of David Hanson David Hanson Shadow Minister (Home Affairs)

To ask the Chancellor of the Exchequer

(1) which categories of migrants are exempt from paying national insurance contributions;

(2) how many people entering the UK on intra-company transfers in 2012-13 were exempt from national insurance.

Photo of David Gauke David Gauke The Exchequer Secretary

The basic rule is that migrant workers have to pay national insurance when they work in the UK. There are some exceptions for those who are sent here temporarily to work for their foreign employer. These are set out on HMRC's website at:

http://www.hmrc.gov.uk/nic/work/emps-abroad.htm

There are no figures available about how many people entering the UK on intra-company transfers in 2012-13 were exempt from national insurance.

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