If you work or live abroad, your National Insurance contributions may be affected. You may have to contribute to another country's social security scheme or you may have to continue paying UK National Insurance. This depends on where you work, what you do and for how long.
On this page:
HM Revenue and Customs (HMRC) can tell you if you have to pay UK National Insurance contributions for any period that you have worked, or will work, outside the UK as either an employed or self-employed worker.
If you do have to pay UK National Insurance contributions for a period when you are working outside the UK, for particular countries HMRC will give you for a certificate which means that you will not normally have to pay contributions to the other country's social security scheme:
You should apply for the certificate before you go abroad. It is possible to issue certificates retrospectively but applying as early as possible helps HMRC make the process as simple as possible for you and can prevent complications that arise if you apply for certificates a long time after the work abroad has started.
If you are an employee or an employer, find information on the basic National Insurance rules for people working abroad by following the link below.
Read about new European Union (EU) social security rules that operate from 1 May 2010 by following the link below.
If you are self-employed read about the basic National Insurance rules for people working abroad by following the link below.
HMRC can tell you if you can pay UK Voluntary National Insurance contributions for a period spent outside the UK and how much you need to pay.
Voluntary National Insurance contributions are paid to protect your entitlement to UK National Insurance state benefits such as the basic State Pension.
There are special agreements about benefits with European Economic Area (EEA) countries and countries with which the UK has a Reciprocal Agreement on Social Security. There are leaflets that tell you more - HMRC advises that you read them first before you decide whether to pay. Find out more about voluntary National Insurance contributions and how to pay by following the link below.
If you are a mariner find out more about your National Insurance position by following the link below.
HMRC no longer issue information about your State Pension. You can check whether you're likely to have a gap in your National Insurance contributions and if this will affect the amount of State Pension you get by requesting a State Pension statement.
Social Security Abroad
You may find this leaflet very useful. It contains details about National Insurance rules if you are not going to countries in the EEA, Switzerland nor a country covered by a Reciprocal Agreement or Double Contribution Convention.
Employer's questionnaire - employees working in a European Economic Area or Reciprocal Agreement country
For employers whose employees are going to work in a EEA. If you have not applied for certificates in the past you must complete and return form CA3821, which asks for details about your company
Employees temporarily posted to another country in the European Economic Area
Application for form A1 or E101 when employees are going to work abroad. If you are sending an employee to work temporarily in a country which is part of the EEA, you must complete form CA3822 for each individual employee. Return each completed form to the address shown on page 1 of the form. The information that you give us on form CA3822 will be used to see if the employee can continue to pay UK National Insurance contributions when working in the other country. If the employee can continue to pay UK National Insurance contributions a form A1 or E101 will be issued.
Note: all new companies must submit the CA3821 Employer's Questionnaire.
Self-employed temporarily working in another country in the European Economic Area
Application for form A1 or E101. If you are registered self-employed, are going to work in a country which is part of the EEA and you wish to continue to pay UK National Insurance contributions, please complete form CA3837 and return it to the address shown on the front of the form. If you can continue to pay UK National Insurance contributions a form A1 or E101 will be issued.
Normally working in two or more countries in the European Economic Area
Application for form A1 or E101 when an employee is employed in two or more countries of the EEA
|CA8450 & CA8451||
These forms have been withdrawn as there are no separate provisions within European Union regulations or respective Reciprocal Agreements for performers or entertainers. Applications for Portable Document A1, or E101, should be made using one of the following forms:
CA3822 - for employed people going to an EEA country or Switzerland.
CA3837 - for self-employed people going to an EEA country or Switzerland.
CA8421 - for employed or self- employed people working in two or more countries of the EEA.
CA9107 - for employed or self-employed people going to work in a country that the UK has a Reciprocal Agreement with.
Application for health care cover in the European Economic Area
Application for certificate E106, E109 or other portable health form.
Application for Certificate of Continuing Liability for Reciprocal Agreement countries
|For employed or self-employed persons going to work in a Reciprocal Agreement country. If you are an employer and have not applied for certificates in the past you must also complete and return form CA3821, which asks for details about your company.|
You can request other leaflets not available for download by filling in a 'Further information' form.
If you are abroad and need help with an enquiry about the payment of State benefits, you should contact:
Department for Work and Pensions
Newcastle upon Tyne
If you are going to live or you are living in another EEA country (see list below) after employment in the UK and you make a claim to benefits under that country's scheme, under certain circumstances your UK National Insurance contributions may help your claim.
If the authorities in the other country need a record of your UK National Insurance contributions to decide your claim they will contact HMRC National Insurance Contributions & Employer Office (NIC&EO) - International Caseworker on your behalf to obtain details of your UK National Insurance contributions record.
As an individual you can apply for the following:
If you require one of these documents please complete form CA3916 by following the link below and return it to the address shown on the front of the form. To avoid any delays please send a copy of your last pay slip and copies of any P60 End of Year certificates you have with the completed form. However sometimes it may be necessary to get in touch with the employers you used to work for in the UK before a document can be sent.
NOTE - If you are a non-EEA national your UK insurance record will not assist a claim to benefits in Denmark.
Please note your claim will be decided using the other country's rules, not UK rules. You should also note that forms U1 and E301 do not give you any automatic right to receive unemployment benefit in another EEA country.
Republic of Ireland
Switzerland - Switzerland is not a member of the European Economic Area, but as a result of an agreement with the EU that came in on 1 June 2002, the EU rules on social security also largely cover Switzerland.
Japan - further details of the Japan Reciprocal Agreement
Republic of Korea - further details of the Republic of Korea Reciprocal Agreement
Yugoslavia - the Slovenia part of the Yugoslavia Reciprocal Agreement has been superseded by the European Community Regulations.
Find HMRC contact details by following the link below.
If you are an employer, you can complete forms CA3821 and CA3822 online by following the link below.