Paying National Insurance for workers from the UK working in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland

Guide

Last updated 22 January 2024

The UK has social security agreements with:

  • the EU]
  • Gibraltar
  • the European Economic Area (EEA)
  • European Free Trade Association (EFTA) countries (Iceland, Liechtenstein, and Norway)
  • Switzerland

If you leave the UK to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, you will only pay into one country’s social security scheme at a time.

You will usually pay social security contributions (National Insurance in the UK) in the country you are working in.

If you’re an employer, your liability to pay social security contributions will follow the liability of the employee concerned.

If you go to work in the EU

You only need to pay National Insurance in the UK if HMRC has issued you with a certificate of coverage (also referred to as a PDA1).

The certificate can be used as evidence that you do not need to pay social security contributions in the country you are working in.

You, or your employer, should apply for a certificate to pay National Insurance if any of the following apply. If you are:

  • employed in the UK by an employer who normally carries out their activities in the UK, and you’re going to work temporarily in either an EU country for up to 2 years - your employer must have either sent or agreed for you to work there temporarily
  • self-employed in the UK and you’re going to carry out a similar activity temporarily in either an EU country for up to 2 years
  • working in the UK and one or more EU countries, at the same time
  • a civil servant working for the UK government in an EU country
  • working onboard a vessel at sea, with a UK flag, resident in an EU country, and being paid by a person, undertaking or employer-based outside your country of residence
  • working onboard a vessel at sea with an EU flag, you are resident in the UK and being paid by a person, undertaking, or employer in the UK
  • working as a flight or cabin crew member, where your home base is in the UK

If you’re in scope of the social security coordination provisions of the Withdrawal Agreement, and you do not satisfy the conditions above, but wish to remain liable to pay National Insurance whilst working in an EU country, HMRC and the social security authority in the EU country can agree to this, but will only do so in exceptional circumstances. You should apply for a certificate of coverage from HMRC.

Check if you’re covered by social security provisions of the EU Withdrawal Agreement

You’re covered if you are a:

  • UK national who was resident or started working in an EU country before 1 January 2021, and have been residing, or working there ever since
  • national of an EU country who was resident or started working in the UK before 1 January 2021, including if you have EU Settlement Scheme status
  • family member of a national of an EU country who has EU Settlement Scheme status, and you’re residing in the UK
  • UK national and a national of an EU country, and you were resident or started working in one of those countries before 1 January 2021
  • UK national or a national of an EU country if all the following apply:
    • you worked in the UK and one or more of these countries at the same time, before 1 January 2021
    • you’re continuing to work in the UK and one or more of these countries
    • you mainly work in the UK

If you go to work in Gibraltar, Iceland, Liechtenstein, Norway or Switzerland

You only need to pay National Insurance in the UK if HMRC has issued you with a certificate of coverage.

The certificate can be used as evidence that you do not need to pay social security contributions in the other country.

You, or your employer, should apply for a certificate if any of the following apply. You’re:

  • employed in the UK by an employer who normally carries out their activities in the UK, and you’re going to work temporarily in either Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland for up to 2 years — your employer must have either sent you, or agreed for you, to work there temporarily
  • self-employed in the UK and going to carry out a similar self-employed activity temporarily in either, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland for up to 2 years
  • working in the UK and one or more countries of Iceland, Liechtenstein, or Norway
  • working in the UK and Gibraltar
  • working in the UK and Switzerland
  • a civil servant working in Gibraltar, Iceland, Liechtenstein, or Norway for the UK government
  • working onboard a vessel at sea, with a UK flag, resident in Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland, and being paid by a person, undertaking or employer based outside your country of residence
  • working onboard a vessel at sea, with a UK flag, resident in either Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland, and being paid by a person, undertaking or employer in the UK
  • working as a flight or cabin crew member, where your home base is in the UK
  • living in the UK and employed by a UK employer to work on the continental shelf area of Norway in connection with the exploration of its seabed or subsoil, or the exploitation of its natural resources
  • living in the UK and self-employed on the continental shelf area of Norway in connection with the exploration of its seabed or subsoil, or the exploitation of its natural resources

If you do not satisfy the conditions but wish to remain liable to pay National Insurance in the UK whilst working in one or more of these countries, HMRC and the other country can agree to this, but will only do so in exceptional circumstances.

You should apply for a certificate of coverage from HMRC.

UK Voluntary National Insurance contributions in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland

If you are abroad and do not have to pay UK Class 1 or Class 2 National Insurance contributions, you may wish to think about paying UK voluntary National Insurance contributions. However, you may also have to pay compulsory social security contributions in an EU country, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.

Find out more about paying social security abroad and how to apply to pay voluntary National Insurance contributions. 

You may only contribute voluntarily to one social security system at a time.

Apply for a certificate

You can use the interactive guidance tool to check which application form you'll need.

Check now

The certificate of coverage is not a work permit. You’ll need a work permit to work in most of these countries if you’re a UK citizen.

Check with the UK-based embassy of the country you want to work in to find out what you need to do.

Check when you can expect a reply

You can check when you can expect a reply from HMRC about the application that you have submitted.

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