Guidance

Reciprocal agreements

Find out which countries have reciprocal social security agreements with the UK for National Insurance and benefit entitlement.

• From: HM Revenue & Customs
• Published: 5 January 2014
• Last updated: 7 July 2026
  Show all updates

  1. 7 July 2026

     The list of countries that have a reciprocal agreement with the UK has been updated to include India.

  2. 31 December 2020

     A link has been added for more information about the rules that will apply for people working in the EU, Iceland, Lichtenstein, Norway or Switzerland after 1 January 2021.

  3. 15 January 2020

     The list of countries that have a reciprocal agreement with the UK has been updated.

  4. 1 June 2015

     The bilateral Social Security agreement with Chile began on 1 June 2015.This guide has been updated to include Chile in the list of non-EEA countries that have a Reciprocal agreement with the UK.

  5. 5 January 2014

     First published.

Documents

Reciprocal agreements

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Details

Agreements between the UK and some countries outside the EU, Gibraltar, Iceland, Lichtenstein, Norway and Switzerland about National Insurance and benefit entitlement.