National Insurance for employers of people working abroad
National Insurance benefits
Contributions Based Jobseeker’s Allowance, Incapacity Benefit and Maternity Allowance
Payment of Class 1 contributions for the first 52 weeks abroad provides a degree of benefit protection for employees on their return to the UK.
One of the qualifying conditions for Contributions Based Jobseeker’s Allowance and Incapacity Benefit is that sufficient contributions have been paid in the two complete tax years preceding the benefit year of the claim. Generally, the benefit year is the 12 month period running from January to January.
Employees who have met their Class 1 liability for the first 52 weeks of their employment abroad and who remain ordinarily resident in the UK can be treated as having paid contributions for any weeks relevant to their claim, to help them qualify for benefit following their return to the UK.
This applies whether or not the employee has paid voluntary contributions following the end of the 52 week period of Class 1 liability.
Similar rules apply which enable women who have worked abroad to qualify for Maternity Allowance on their return to the UK.
Industrial injuries
A person who is employed abroad and who is paying Class 1 contributions is covered for benefits under the Industrial Injuries scheme during the 52 week period for which contributions are payable when during that period:
- an industrial accident occurs or
- a prescribed disease is contracted.
Benefit would be payable only on return to the UK.
Medical treatment abroad
Health care for employees working abroad is covered in leaflet SA29 which explains the extent of the EC Social Security legislation, benefits and health care provision.
The UK has made health care arrangements with some countries outside the EEA. These countries may provide urgent treatment for employees (or a member of their family) while they are temporarily working abroad.
For more information see booklet T6, Health Advice for Travellers, which is available from your local Post Office.
If you need further information about health care in countries outside the EEA, contact in writing:
Department of Health
International Branch
Room 512
Richmond House
79 Whitehall
London
SW1A 2NS Tel: 020 7 210 5318
In Northern Ireland contact in writing:
Department of Health and Social Services
General Medical and Ophthalmic Services Branch
Room 436
Dundonald House
Upper Newtownards Road
Belfast
BT4 3SF Tel: 028 90 520000
Employee working in another European Economic Area (EEA) country
What countries make up the European Economic Area (EEA)?
| The EEA is made up of the following countries: | |
| Austria | Liechtenstein |
| Belgium | Luxembourg |
| Denmark | Netherlands |
| Finland | Norway |
| France | Portugal |
| Germany | Republic of Ireland |
| Greece | Spain |
| Iceland | Sweden |
| Italy | UK (for EC purposes this includes Gibraltar but not the Channel Islands or the Isle of Man) |
European Community (EC) Social Security rules
Employees who go to another EEA country may be covered by the European Community (EC) Social Security rules instead of the rules shown earlier in this leaflet.
Generally, the EC rules apply if the employee is:
- a national of the UK or any other country shown above or
- a stateless person or refugee resident in the United Kingdom or any other country shown above.
The National Insurance, benefits and health care position of these employees is covered in the leaflet SA29 which explains the extent of the EC Social Security legislation, benefits and health care provision.
Reciprocal agreements
Employees may be covered by the reciprocal agreement between the UK and another EEA country if:
- they are going to another EEA country and
- they are not covered by the European Community (EC) rules, eg they are not nationals of an EEA country.
Important Note: The UK does not currently have any reciprocal agreement with Greece or Liechtenstein.
Employee working outside the European Economic Area (EEA) in a country with which the United Kingdom (UK) has a reciprocal agreement
Countries with which the United Kingdom (UK) has a reciprocal agreement
The UK has reciprocal Social Security agreements, covering contribution liability, with certain countries outside the EEA.
Leaflets explaining the arrangements for each of these countries are available from the Inland Revenue at the address shown here
| Country | Leaflet |
| Barbados | SA43 |
| Bermuda | SA23 |
| Canada | SA20* |
| Cyprus | SA12 |
| Israel | SA14 |
| Jamaica | SA27 |
| Jersey and Guernsey | SA4 |
| Korea | CA90* |
| Malta | SA11 |
| Mauritius | SA38 |
| Philippines | SA42 |
| Switzerland | SA6 |
| Turkey | SA22 |
| USA | SA33 |
| Republics of the former Yugoslavia | SA17 |
* A Double Contributions Convention (DCC) exists for Canada and also
the Republic Of Korea (the Korean DCC came into force on 1 August 2000).
A DCC only covers social security contribution liability and does not
include benefits.
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