National Insurance if you work abroad

If you work abroad, you will usually pay social security contributions (called National Insurance contributions in the UK) in the country where you’re working.

You might have to pay National Insurance in the UK while you’re working abroad. You might also need to get a certificate to show that you pay in the UK. It depends on where you’re working and how long for.

Check the guidance on social security abroad (NI38) for a list of countries that have a social security agreement with the UK.

This guide is also available in Welsh (Cymraeg).

Working in a country that has a social security agreement with the UK

If the country you’re working in has a social security agreement with the UK, you might have pay National Insurance in the UK.

You’ll need to get a ‘certificate of coverage’ to show that you pay National Insurance in the UK and do not need to pay social security contributions in the country where you work.

Find out how to apply for a certificate

Check if a country has a social security agreement with the UK, and how to apply if you’re eligible for a certificate of coverage.

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Working in a country that does not have a social security agreement with the UK

You need to pay National Insurance in the UK for the first 52 weeks of working abroad if you meet all of the following conditions:

  • you’re working abroad temporarily
  • your employer has a place of business in the UK
  • you’re ordinarily resident in the UK
  • you were living in the UK immediately before starting work abroad

Your employer will deduct your National Insurance from your earnings.

Pay voluntary National Insurance contributions

You might be able to pay voluntary National Insurance contributions in the UK while you’re working abroad.

Check if you’re eligible to pay voluntary National Insurance contributions while abroad.

Your payments will protect:

  • your benefit entitlement
  • your State Pension whether you choose to return to the UK or stay living abroad

Voluntary National Insurance contributions do not cover your health insurance in the country where you live.

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