National Insurance for workers from the UK working in the EU, Iceland, Liechtenstein, Norway, or Switzerland
Check if you should pay National Insurance in the UK or social security contributions in the EU, Iceland, Liechtenstein, Norway, or Switzerland.
If you leave the UK to work in:
- the EU or Switzerland, you will only pay into one country’s social security scheme at a time
- Iceland, Liechtenstein or Norway, you may need to pay into more than one country’s social security scheme at a time
You will usually pay social security contributions in the country you are working in.
If you’re an employer, your liability to pay social security contributions will follow the liability of the employee concerned.
If you go to work in the EU or Switzerland
The UK has social security agreements with the EU and Switzerland.
You only need to pay National Insurance in the UK if HMRC has issued you with the relevant certificate.
The certificate can be used as evidence that you do not need to pay social security contributions in the country you are working in.
You, or your employer, should apply for a certificate if any of the following apply, you’re:
- employed in the UK by an employer who normally carries out their activities in the UK, and you’re going to work temporarily in either an EU country or Switzerland for up to 2 years
- self-employed in the UK and you’re going to carry out a similar activity temporarily in either an EU country or Switzerland for up to 2 years
- working in the UK and Switzerland at the same time
- working in the UK and one or more EU countries, at the same time
- a civil servant working for the UK government in an EU country or Switzerland
- working onboard a vessel at sea, with a UK flag, resident in an EU country or Switzerland, and being paid by a person, undertaking or employer based outside your country of residence
- working onboard a vessel at sea with an EU or Swiss flag, you are resident in the UK, and being paid by a person, undertaking or employer in the UK
- working as a flight or cabin crew member, where your home base is in the UK
The relevant certificate is not a work permit. You’ll need a work permit to work in most EU countries if you’re a UK citizen.
Check with the UK-based embassy of the country you want to work in to find out what you need to do.
If you go to work in Iceland, Liechtenstein, or Norway
Check if you’re covered by the EEA-EFTA Separation Agreement
You’re covered by the EEA-EFTA Separation Agreement if you’re a:
- national of the UK who was resident or started working in Iceland, Liechtenstein, or Norway before 1 January 2021, and have been residing, or working there since
- national of Iceland, Liechtenstein, or Norway, who was resident or started working in the UK before 1 January 2021, including if you have EU Settlement Scheme status
- family member of a national of Iceland, Liechtenstein, or Norway who has EU Settlement Scheme status, and you’re residing in the UK
- UK national and a national of Iceland, Liechtenstein, or Norway, and you were resident or started working in one of those countries before 1 January 2021
- national of the UK, Iceland, Liechtenstein, or Norway if all the following apply:
- you worked in the UK and one or more of these countries at the same time, before 1 January 2021
- you’re continuing to work in the UK and one or more of these countries
- you mainly work in the UK
If you’re covered by the EEA-EFTA Separation Agreement
You only need to pay National Insurance in the UK if HMRC has issued you with the relevant certificate.
The certificate can be used as evidence that you do not need to pay social security contributions in the other country.
You, or your employer, should apply for a certificate if any of the following apply, you’re:
- employed in the UK by an employer who normally carries out their activities in the UK, and you’re going to work temporarily in either Iceland, Liechtenstein, or Norway for up to 2 years
- self-employed in the UK and going to carry out a similar self-employed activity in Iceland, Liechtenstein, or Norway for up to 2 years
- working in the UK and one or more countries of Iceland, Liechtenstein, or Norway
- a civil servant working in Iceland, Liechtenstein, or Norway for the UK government
- working onboard a vessel at sea, with a UK flag, resident in Iceland, Liechtenstein, or Norway, and being paid by a person, undertaking or employer based outside your country of residence
- working onboard a vessel at sea, with a UK flag, resident in Iceland, Liechtenstein, or Norway, and being paid by a person, undertaking or employer in the UK
- working as a flight or cabin crew member, where your home base is in the UK
If you’re not covered by the EEA-EFTA Separation Agreement
The UK has social security agreements with Iceland and Norway which are also called reciprocal agreements.
If you’re not covered by the EEA-EFTA Separation Agreement, you may still be covered by one of these social security agreements.
If you are, you can still apply for a certificate to use as evidence that you only need to pay National Insurance in the UK.
When the social security agreement with Norway applies
You, or your employer, should apply to HMRC for a certificate if you’re:
- employed in the UK by an employer with a place of business in the UK, and going to work temporarily in Norway for up to 3 years — you will need to apply for the certificate within 4 months of starting work there
- living in the UK and working as an employed person in the UK and Norway at the same time
- self-employed in the UK and Norway at the same time and living in the UK
- living in the UK and employed by a UK employer to work on the continental shelf area of Norway in connection with the exploration of its seabed or subsoil, or the exploitation of its natural resources — you will need to apply for the certificate within 4 months of starting work there
- living in the UK and self-employed on the continental shelf area of Norway in connection with the exploration of its seabed or subsoil, or the exploitation of its natural resources
- a civil servant employed in Norway for the UK government
- working onboard a vessel at sea, with a UK flag
- living in the UK and employed by a UK employer as a member of the travelling personnel of organisations concerned with the transport of goods or passengers by road or air
- employed in a UK embassy, consular post, or diplomatic mission in Norway
- employed in the private service of a person employed in a UK embassy, consular post, or diplomatic mission in Norway
You, or your employer, should send the application before you start to work in Norway.
When the social security agreement with Iceland applies
You, or your employer, should apply for a certificate if you’re not a national of the UK, EU, Iceland, Liechtenstein, or Norway and you are:
- employed by a UK employer in the UK, and sent to work temporarily in Iceland for up to 1 year (the certificate can be extended by a year, but you must get agreement from HMRC before the end of the first year)
- employed in the UK and Iceland at the same time, and living in the UK
- self-employed in the UK and Iceland at the same time, and living in the UK
- employed in the UK and self-employed in Iceland at the same time
- a civil servant employed in Iceland for the UK Government
- employed in the private service of a civil servant working in Iceland for the UK Government
If you are not covered by a social security agreement
If you’re not covered by a social security agreement and so not eligible for a certificate from HMRC, you may need to pay social security contributions in the country you are working in.
You will still need to pay National Insurance in the UK for the first 52 weeks of working in the other country, if you meet all the following conditions:
- you’re going to work abroad
- your employer has a place of business in the UK
- you were living in the UK immediately before starting work abroad
- you’re ordinarily resident in the UK
HMRC consider you’re ordinarily resident in a country if you:
- normally live there, apart from temporary or occasional absences
- have a settled and regular mode of life there
If the conditions apply
You must check with the social security institution in the country you’re working in, whether you also need to pay social security contributions in that country.
If the conditions do not apply
You will not need to pay National Insurance in the UK, but you may be able to pay voluntary Class 2 or Class 3 National Insurance contributions.
Apply for a certificate
You or your employer should apply for a certificate to use as evidence that you do not need to pay social security contributions in another country.
If you normally work in the UK or the EU and your work location has changed temporarily because of coronavirus (COVID-19) travel restrictions, HMRC can consider your individual circumstances to decide if you should pay National Insurance contributions in the UK.
You should include details of any COVID-19 restrictions when applying for a certificate.
The relevant certificate is not a work permit. You’ll need a work permit to work in most EU countries if you’re a UK citizen.
Check with the UK-based embassy of the country you want to work in to find out what you need to do.
| Your circumstances | Form to complete |
|---|---|
| Your UK employer sends you to work temporarily in the EU, Iceland, Liechtenstein, Norway, or Switzerland. | Form CA3822 |
| You’re normally self-employed in the UK and you’re going to temporarily carry out some activities in the EU, Iceland, Liechtenstein, Norway, or Switzerland. | Form CA3837 |
| You’re working in 2 or more of the UK, EU, Iceland, Liechtenstein, Norway or Switzerland. | Form CA8421 |
| You’re flight or cabin crew with a home base in the UK. | Form CA8421 |
| You’re a UK civil servant or other government worker | Form CA3822 |
| You’re a UK resident who works on a vessel at sea with a UK flag or an EU, Norwegian, Icelandic, or Swiss flag but you’re paid by someone based in the UK. | Form CA3822 |
If your situation changes
If you have applied for a certificate from HMRC, because a change in your situation may stop the existing social security rules from applying to you, then write to HMRC at the following address:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
You should include the following in your letter:
- what your circumstances were before the changes
- what has changed, for example:
- your work, employment or self-employment has ended earlier than expected
- you change employer
- when the changes happened or are due to happen
Last updated 9 December 2022 + show all updates
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Information about when to apply to HMRC for a social security certificate when living or working in Norway or the continental shelf area of Norway has been updated.
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Guidance updated to make it clearer which country’s social security contributions you are liable for. We have also made it clearer which work categories are covered by the UK and Norway social security agreement.
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If you're working temporarily in France and you have applied for an Article 16 exception to extend your A1 certificate, you should continue to pay National Insurance in the UK until further guidance is issued.
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Guidance updated to reflect the agreement between the UK and Switzerland on how to apply the UK-Switzerland Social Security Convention.
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Guidance updated to reflect the agreement between the UK and Switzerland on how to apply the UK-Switzerland 1968 Social Security Convention.
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Information call out added about what to do if you normally work in the UK or the EU and your work location has changed temporarily because of COVID-19 related travel restrictions.
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This page has been updated to reflect the new rules for working in the EU, as all member states have expressed their wish to opt in to apply the detached worker provision.
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Countries who have agreed to apply the ‘detached worker’ rules have been added.
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First published.