Personal tax – form

National Insurance: sending employees to work abroad (CA3821)

Use form CA3821 to tell HM Revenue and Customs (HMRC) if you're sending employees to work in the European Economic Area (EEA) or a country with a reciprocal agreement with the UK for National Insurance purposes.


Sending employees to work abroad (CA3821)


Use form CA3821 If you’re an employer sending your employees to work abroad in a country within the EEA or one that has a reciprocal agreement with the UK for National Insurance contributions purposes.

Before you start

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Social Security abroad (NI38)
This leaflet is about paying National Insurance contributions to the UK and getting benefits when abroad.

National Insurance if you go abroad
Contact HMRC to find out if you need to pay National Insurance when you work abroad.