Guidance

Tell HMRC about employees going to work in the EEA or Switzerland (CA3822)

Check which country's legislation applies if you send employees to work in the EU, Norway, Iceland, Switzerland or Liechtenstein.

What you’ll need

You will need to check with the employee if they:

  • have changed their name, if so you need their previous name
  • are a national of the EU, Norway, Iceland, Switzerland or Liechtenstein and if they have an EU Settlement Scheme status
  • have more than one nationality, you’ll need details about how they got each one
  • have a family member who is a national of the EU, Norway, Iceland, Switzerland or Liechtenstein – you’ll need their details including their relationship with your employee

If you are an agent working on behalf of your client, your client needs to fill in an authorising your agent (64-8) form. Write on the top ‘For A1 purposes only’ and send it with the CA3822 application form.

If you or the employee has previously had an A1/E101 which overlaps with the period you’re applying for, HMRC may not be able to process your application. If you are an employer applying on behalf of an employee, ask them if they have one before filling in the CA3822 application.

If you’re applying for an extension to a previous A1/E101 or a certificate of continuing liability, enter the start date as the day after your existing one expired, or is due to expire.

If employees carry out offshore work on a ship

You will also need to attach your own or the employee’s mariner’s discharge book.

Fill in the postal version of this form and send this together with the offshore worker questionnaire and a copy of yours or the employee’s mariner’s discharge book to Marine National Insurance contributions office at the address shown on the mariner’s questionnaire.

How to apply

Apply online

To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

If you are an:

Apply by post

Fill in the form on screen, print and post it to HMRC.

Email HMRC to ask for this form in Welsh (Cymraeg).

More information

You should let HMRC know immediately of any change in employment circumstances, particularly if the intended period of work in the EU, Norway, Iceland, Switzerland or Liechtenstein posting does not take place, or ends before the intended date.

HMRC may check the circumstances throughout the period the employee is working in the EU, Norway, Iceland, Switzerland or Liechtenstein to make sure that the employee can pay UK National Insurance contributions.

Published 2 November 2020
Last updated 26 December 2020 + show all updates
  1. This has been updated following the announcement of the UK’s deal with the EU. Check which country's legislation applies if you send employees to work in the EU, Norway, Iceland, Switzerland or Liechtenstein.

  2. First published.