National insurance: employees going to work in the European Economic Area (CA3822)
You or your agent can use the online form service to find out which member state's social security legislation will apply if you send employees to work in the European Economic Area (EEA).
Ref: CA3822 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/NICs_iForms/1.0/CA3822&template=CA3822.xdp
Let HM Revenue and Customs (HMRC) know when you’re sending employees to work in the EEA, so that we can determine which member state’s social security legislation will apply. You can:
- use the online form (sign into, or set up a Government Gateway account)
- fill in the form on-screen, print it off and post it to HMRC
If you use the online form, you’ll get a reference number that you can use to track the progress of your form. To tell HMRC you’ll need to have your Unique Taxpayer Reference number (UTR) or VAT reference number in your Business Tax Account. You can add this from your account homepage.
If you carry out offshore work on a ship, you’ll need to use the postal version of this form. This is because you’ll need to include a mariner’s discharge book and questionnaire. Fill in the form and send this together with the mariners questionnaire and a copy of yours or the employee’s mariner’s discharge book to Marine National Insurance contributions office at the address shown on the mariner’s questionnaire. If you submit the form this way, you can’t track its progress on line.
Before you start using the postal form
If you’re using the postal form and your browser is an older one, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’ll need to fill in the form fully before you can print it.You can’t save a partly completed form so gather all your information together before you start to fill it in.
National Insurance: Working in two or more countries in the EEA (CA8421i)
Use form CA8421i if you normally work in 2 or more countries in the EEA.
Published: 4 April 2014
Updated: 12 January 2017
- Agent apply online (sign in or setup a Government Gateway account) link added to the page.
- Re-introduced the email channel to contact HMRC if you're sending employees to work in the European Economic Area (EEA).
- An online service is now available.
- First published.