Guidance

Social security contributions for UK and EU workers if the UK leaves the EU with no deal

Find out when you need to pay social security contributions in the UK and other EU countries if the UK leaves the EU without a deal.

Overview

If the UK leaves the EU without a deal, there could be changes to the way you pay social security contributions (National Insurance contributions in the UK) if you are:

  • employers sending:
    • UK-based employees to work in the EU, the EEA or Switzerland
    • EU-based employees to work in the UK
  • employees or self-employed people:
  • employees or self-employed people working in the UK and one or more EU or EEA countries (including Switzerland)

If the UK leaves the EU without a deal, you may need to make social security contributions in the UK and one or more EU or EEA countries (including Switzerland) at the same time. You or your employer will need to check the rules for the country where you are working to find out if this will be the case.

The UK Government is working to protect UK nationals in the EU in a ‘no deal’ scenario by reaching reciprocal arrangements with the EU or member states to maintain existing social security coordination for a transitional period until 31 December 2020. Individuals in scope of these arrangements will only pay social security contributions in one country at a time.

UK employers who send employees to work in the EU, the EEA or Switzerland

If your employee is currently working in the EU, the EEA or Switzerland and has a UK-issued A1/E101 form which proves they are paying UK National Insurance contributions, they will continue to pay them for the length of the period shown on the form.

If the end date on the form goes beyond the day the UK leaves the EU, you’ll need to contact the relevant EU social security institution to confirm if your employee will need to start paying social security contributions in that country, as well as National Insurance contributions in the UK, from that date.

If your employee is a UK or Irish national working in Ireland their position will not change after the UK leaves the EU, as they are covered under the international agreement signed by the UK and Ireland in February 2019. You, as their employer, won’t need to take any action.

A replacement for the A1/E101 form will be issued for new applications after the UK leaves the EU. You should use this to ensure your employee continues to make UK National Insurance contributions to maintain their social security record. You can still use form CA3822 to make an application after the UK has left the EU. Applications can be made by you or your employee, agree with them who will make the application.

UK employed people working in the EU, the EEA or Switzerland

If you’re currently working in the EU, the EEA or Switzerland and have a UK-issued A1/E101 form which proves you are paying UK National Insurance contributions, you’ll continue to pay them for the length of the period shown on the form.

If the end date on the form goes beyond the day the UK leaves the EU, you or your employer will need to contact the relevant EU social security institution to confirm if you’ll need to start paying social security contributions in that country, as well as National Insurance contributions in the UK, from that date.

If you are a UK or Irish national working in Ireland your position will not change after the UK leaves the EU, as you are covered under the international agreement signed by the UK and Ireland in February 2019. You or your employer, won’t need to take any action.

A replacement for the A1/E101 form will be issued for new applications after the UK leaves the EU. You should use this to ensure you continue to make UK National Insurance contributions to maintain your social security record. You can still use form CA3822 to make an application after the UK has left the EU. Applications can be made by you or your employer, agree with them who will make the application.

UK self-employed people working in the EU, the EEA or Switzerland

If you’re self-employed and currently working in the EU, the EEA or Switzerland and have a UK-issued A1/E101 form which proves you are paying UK National Insurance contributions, you’ll continue to pay them for the length of the period shown on the form.

If the end date on the form goes beyond the day the UK leaves the EU, you’ll need to contact the relevant EU social security institution to confirm if you’ll need to start paying social security contributions in that country, as well National Insurance contributions in the UK, from that date.

If you are a UK or Irish national working in Ireland your position will not change after the UK leaves the EU, as you are covered under the international agreement signed by the UK and Ireland in February 2019. You won’t need to take any action.

A replacement for the A1/E101 form will be issued for new applications after the UK leaves the EU. You should use this to ensure you continue to make UK National Insurance contributions to maintain your social security record. You can still use form CA3837 to make an application after the UK has left the EU.

EU employers who send workers to the UK

Your employee will not need to pay UK National Insurance contributions if you send them to work in the UK and they meet certain conditions.

This applies whether or not they have a valid A1/E101 form.

EU citizens working in the UK

You will not need to pay UK National Insurance contributions if you’re employed mainly in one or more EU countries but carry out limited work in the UK and you meet certain conditions.

This applies whether or not you have a valid A1/E101 form.

Conditions to be met if you’re coming to work in the UK

HMRC will publish further information after the UK leaves the EU on the conditions that you’ll need to meet to determine if you need to pay UK National Insurance contributions.

Published 4 April 2019