Apply for a certificate of continuing liability for National Insurance

Continue to pay National Insurance contributions in the UK if the country you’ll be working in has a reciprocal agreement with the UK. To do this use form CA9107.


Apply by post (CA9107)

Apply online (sign in using Government Gateway)

Apply online if you're an agent (sign in using Government Gateway)


Use the form to apply for a certificate of continuing liability. You can apply if the non-UK country has a social security agreement with the UK and you’re:

  • an employer sending employees to work temporarily
  • self-employed in the UK and will be self-employed in that country

Applying by post

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so gather all your information together before you start to fill it in.

If you are using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

Applying online

To apply online, you need a Government Gateway user ID and password. If you do not have one, you can create one when you apply.

Employees working abroad
PAYE if your employees work abroad, including applying for exemption in the other country.

New employee coming to work from abroad
PAYE for employees who come to work in the UK, differences in calculating and making deductions.

Published 4 April 2014
Last updated 14 April 2022 + show all updates
  1. A link to the apply online CA9107 form has been added.

  2. The link to the 'Agent apply online' form has been updated.

  3. Agent apply online (sign in or setup a Government Gateway account) link added to the page.

  4. First published.