Apply for a certificate of coverage to pay UK National Insurance whilst working in a country with a social security agreement (CA9107)
Ask HMRC to confirm you only pay UK National Insurance contributions whilst working in a country with a social security agreement, known as a reciprocal agreement.
Who can apply
You can apply for or extend a certificate of coverage if you’re:
- an employer
- an employee
- self-employed
- an agent acting on behalf of an employer
- an agent acting on behalf of an employee
When to apply
You can apply if you’re going to work in:
- Barbados
- Bermuda
- Canada
- Chile
- Guernsey
- India
- Israel
- Jamaica
- Japan
- Jersey
- Mauritius
- the Philippines
- Republics of former Yugoslavia (the Republics of Bosnia-Herzegovina, North Macedonia, Serbia, Montenegro and Kosovo)
- South Korea
- Turkey
- USA
If you’re going to work in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland or are not sure you should fill in this form, you can check which application form you’ll need.
If your employer sends you or agrees you can work in India
If your employer sends you or agrees you can work in India, you cannot get a certificate of coverage:
- until at least 6 months after your last posting to India ended
- if your previous posting was less than 6 months, the gap between postings must be greater than your previous posting
Example
If your previous posting to India was 20 days, you must wait 20 days or more before you can apply for another certificate of coverage.
Before you apply
You’ll need the following information:
- your name, and details of any previous names
- National Insurance number, nationality details and date of birth
- where you are ordinarily resident
- employment or self-employment information, including relevant addresses
- if working on a vessel at sea, the name of the vessel and which country’s flag it flies
If you’re applying for an extension to an existing certificate
You’ll need to know:
- the date the existing certificate of coverage expires
- any changes in your circumstances since the previous application
If the total time period for the existing certificate and the extension is longer than allowed, a signed statement will need to be attached.
The signed statement should cover why you want to continue paying UK National Insurance while working abroad and how it’s in your best interest. This will only apply if you are covered by certain agreements.
Authorising an agent
You must authorise an agent to act on your behalf if you want them to either apply for:
- a new certificate of coverage
- an extended certificate of coverage
You must submit the completed authorisation form with the CA9107 application form.
Apply online
To apply you can either:
- use your sign in details (if you do not already have sign in details, you’ll be able to create them)
- use your email address to get a confirmation code that you can use to sign in
Check when you can expect a reply
You can check when you can expect a reply from HMRC about the application that you have submitted.
Updates to this page
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The list of social security agreement countries has been updated to add India to the list of countries. Included a new section on the gap between postings when your employer sends you to work in India.
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First published.