Peter Arrowsmith, FCA

 

 

  

 

 

NATIONAL INSURANCE CONSULTANCY

 

 

  

 

 

Specialist technical support and other services for professionals

 

 

  

  

 

 

The following are the current Reciprocal Agreements and Double Contribution Conventions that may affect workers going abroad or coming to the UK. Note that where the country concerned is an EEA/EC member the reciprocal agreement will be overridden by EC legislation, except where the worker is neither an EEA/EC national nor a stateless person and even then only before 1st June 2003.

 

Country

Statutory Instrument

Title

Year

Number

Austria

1981

605

Social Security (Austria) Order 1981

1987

1830

Social Security (Austria) Order 1987

1992

3209

Social Security (Austria) Order 1992

Barbados

1992

812

Social Security (Barbados) Order 1992

Belgium

1951

1801

National Insurance and Industrial Injuries (Reciprocal Multilateral Agreement) (Belgium) Order 1951

1958

771

Family Allowances, National Insurance and Industrial Injuries (Belgium) Order 1958

Bermuda

1969

1686

National Insurance and Industrial Injuries (Bermuda) Order 1969

Canada

1995

2699

Social Security (Canada) Order 1995

1998

263

Social Security (Contributions and Industrial Injuries) (Canada) Order 1998

Cyprus

1983

1698

Social Security (Cyprus) Order 1983

1994

1646

Social Security (Cyprus) Order 1994

Denmark

1960

211

Family Allowances, National Insurance and Industrial Injuries (Denmark) Order 1960

Finland

1984

125

Social Security (Finland) Order 1984

1992

3210

Social Security (Finland) Order 1992

France

1951

972

National Insurance and Industrial Injuries (Reciprocal Multilateral Agreement) (France and the Netherlands) Order 1951

1958

597

National Insurance and Industrial Injuries (France) Order 1958

Germany

1961

1202

Family Allowances, National Insurance and Industrial Injuries (Germany) Order 1961

1961

1513

National Insurance (Germany) Order 1961

Gibraltar

1974

555

Family Allowances, National Insurance and Industrial Injuries (Gibraltar) Order 1974

Iceland

1985

1202

Social Security (Iceland) Order 1985

1992

3211

Social Security (Iceland) Order 1992

Ireland

2007

2122

Social Security (Ireland) Order 2007

Isle of Man

1977

593

Child Benefit (Isle of Man) Order 1977

1977

2150

Social Security (Isle of Man) Order 1977

1989

483

Social Security (Isle of Man) Order 1989

1989

2001

Social Security (Isle of Man) (No 2) Order 1989

Israel

1957

1879

National Insurance and Industrial Injuries (Israel) Order 1957

1984

354

Social Security (Israel) Order 1984

Italy

1953

884

National Insurance and Industrial Injuries (Reciprocal Agreement with Italy) Order 1953

Jamaica

1997

871

Social Security (Jamaica) Order 1997

Japan

2000

3063

Social Security (Contributions) (Japan) Order 2000

Jersey & Guernsey

1994

2802

Social Security (Jersey & Guernsey) Order 1994

Korea, Republic of

2000

1823

Social Security (Contributions) (Republic of Korea) Order 2000

Luxembourg

1955

420

National Insurance and Industrial Injuries (Luxembourg ) Order 1955

Malta

1956

1897

National Insurance and Industrial Injuries (Malta) Order 1956

1958

772

National Insurance and Industrial Injuries (Malta) Order 1958

1996

1927

Social Security (Malta) Order 1996

Mauritius

1981

1542

Social Security (Mauritius) Order 1981

Netherlands

2007

631

Social Security (Netherlands) Order 2007

New Zealand (*)

1964

495

National Insurance (Australia and New Zealand) Order 1964

1983

1894

Social Security (New Zealand) Order 1983

Northern Ireland 

1976

1003

Social Security  Regulations 1976

1977

7

Child Benefit (Northern Ireland Reciprocal Arrangements) Regulations 1977

1997

645

Child Maintenance Bonus (Northern Ireland Reciprocal Arrangements) Regulations 1977

1999

2225

Child Benefit (Northern Ireland Reciprocal Arrangements) Regulations 1999

1999

2227

Social Security (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999

Norway

1991

767

Social Security (Norway) Order 1991

1992

3212

Social Security (Norway) Order 1992

Philippines

1989

2002

Social Security (Philippines) Order 1989

Portugal

1979

921

Social Security (Portugal) Order 1979

1987

1831

Social Security (Portugal) Order 1987

Spain

1975

415

Family Allowances, National Insurance and Industrial Injuries (Spain) Order 1975

1976

1916

Social Security (Spain) Order 1976

Sweden

1988

590

Social Security (Sweden) Order 1988

1992

3213

Social Security (Sweden) Order 1992

Switzerland (**)

1969

384

Family Allowances, National Insurance and Industrial Injuries (Switzerland) Order 1969

Turkey

1961

584

National Insurance and Industrial Injuries (Turkey) Order 1961

United States of America

1984

1817

Social Security (United States of America) Order 1984

1997

1778

Social Security (United States of America) Order 1997

Yugoslavia

1958

1263

Family Allowances, National Insurance and Industrial Injuries (Yugoslavia) Order 1958

 

(*) This agreement covers social security benefits and not contributions

(**) NB EC rules apply from 1st June 2002.

 

 

 

 

 

Office 4, Knights Farm

 

 

Newton Road

 

 

Rushden

 

 

Northamptonshire

 

 

NN10 0SX

 

 

    

 

 

Phone/Fax: 01933 411941

 

 

E-mail: mail@niconsultancy.co.uk

 

 

  

 

 

Member of the Institute of Chartered Accountants in England and Wales

Updated 1/10/2007