Paying National Insurance if you're going to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.
The UK has social security agreements with:
- the EU
- Gibraltar
- Iceland
- Liechtenstein
- Norway
- Switzerland
If you leave the UK to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, you will only pay into one country’s social security scheme at a time.
You will usually pay social security contributions (National Insurance in the UK) 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
You only need to pay National Insurance in the UK if HMRC has issued you with a certificate of coverage (also referred to as a PDA1).
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 to pay National Insurance if any of the following apply. If you are:
- 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 for up to 2 years — your employer must have either sent or agreed for you to work there temporarily
- self-employed in the UK and you’re going to carry out a similar activity temporarily in an EU country, for up to 2 years
- 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
- working onboard a vessel at sea, with a UK flag, resident in an EU country and being paid by a person, undertaking or employer based outside your country of residence
- working onboard a vessel at sea with an EU 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
If you wish to remain liable to pay National Insurance whilst working in an EU country. As long as both of the following apply:
- you’re in scope of the social security coordination provisions of the Withdrawal Agreement
- you do not satisfy the conditions above
HMRC and the social security authority in the EU country can agree to this, but will only do so in exceptional circumstances.
You should apply for a certificate of coverage from HMRC.
Check if you’re covered by social security provisions of the EU Withdrawal Agreement
You’re covered if you are a:
- UK national who was resident or started working in an EU country before 1 January 2021, and have been residing, or working there ever since
- national of an EU country 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 an EU country who has EU Settlement Scheme status, and you’re residing in the UK
- UK national and a national of an EU country, and you were resident or started working in one of those countries before 1 January 2021
- UK national or a national of an EU country 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 go to work in Gibraltar, Iceland, Liechtenstein, Norway or Switzerland
You only need to pay National Insurance in the UK if HMRC has issued you with a certificate of coverage.
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 Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland for up to 2 years — your employer must have either sent you, or agreed for you, to work there temporarily
- self-employed in the UK and going to carry out a similar self-employed activity temporarily in either, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland for up to 2 years
- working in the UK and one or more countries of Iceland, Liechtenstein, or Norway
- working in the UK and Gibraltar
- working in the UK and Switzerland
- a civil servant working in Gibraltar, Iceland, Liechtenstein, or Norway for the UK government
- working onboard a vessel at sea, with a UK flag, resident in Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland, 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 either Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland, 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
- 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
- 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
If you do not satisfy the conditions but wish to remain liable to pay National Insurance in the UK whilst working in one or more of these countries, HMRC and the other country can agree to this, but will only do so in exceptional circumstances.
You should apply for a certificate of coverage from HMRC.
UK Voluntary National Insurance contributions in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland
You may want to think about paying UK voluntary National Insurance contributions if you are abroad and one of the following applies:
- you do not have to pay UK Class 1 National Insurance contributions
- you’re not treated as having paid Class 2 National Insurance contributions
You may also have to pay compulsory social security contributions in:
- an EU country
- Gibraltar
- Iceland
- Liechtenstein
- Norway
- Switzerland
Find out more about paying social security abroad and how to apply to pay voluntary National Insurance contributions.
You may only contribute voluntarily to one social security system at a time.
Apply for a certificate
You can use the interactive guidance tool to check which application form you’ll need.
The certificate of coverage is not a work permit. You’ll need a work permit to work in most of these 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.
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
-
We have updated the content to reflect the implementation of the new Social Security Coordination Convention between the UK and Iceland, Liechtenstein, and Norway.
-
A new section has been included so that you can check when you can expect a reply from HMRC after you've applied.
-
We have updated the content to include movements between the UK and Gibraltar. We have removed all application forms. You can check which form you'll need to apply on using the new interactive guidance application tool.
-
Information about COVID-19 restrictions when applying for a certificate has been removed, as the temporary measures have come to an end.
-
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.
-
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.
-
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.
-
Guidance updated to reflect the agreement between the UK and Switzerland on how to apply the UK-Switzerland Social Security Convention.
-
Guidance updated to reflect the agreement between the UK and Switzerland on how to apply the UK-Switzerland 1968 Social Security Convention.
-
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.
-
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.
-
Countries who have agreed to apply the ‘detached worker’ rules have been added.
-
First published.