Reciprocal agreements
Updated 31 December 2020
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This publication is available at https://www.gov.uk/government/publications/reciprocal-agreements/reciprocal-agreements
The UK has agreements for social security contributions and benefit entitlement with Ireland and the following countries that are outside the EU, Iceland, Lichtenstein, Norway and Switzerland:
- Barbados
- Bermuda
- Canada
- Chile
- Isle of Man
- Israel
- Jamaica
- Japan
- Jersey and Guernsey
- Mauritius
- New Zealand
- Philippines
- Republics of former Yugoslavia (the Republics of Bosnia-Herzegovina, North Macedonia, Serbia, Montenegro and Kosovo)
- South Korea (also known as The Republic of Korea)
- Turkey
- USA
Chile, Japan and South Korea only cover social security contribution liability and do not include benefits. These are known as Double Contribution Conventions.
The agreement with New Zealand refers to UK domestic legislation to consider social security contributions.
Find information about the rules that will apply for people working in the EU, Iceland, Lichtenstein, Norway or Switzerland after 1 January 2021.