Paying social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland

Last updated 18 January 2024

If you come to work in the UK from 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.

Coming to work in the UK - from the EU

You only need to pay social security contributions into an EU country’s scheme, if that country’s social security institution has issued you with a certificate of coverage (also referred to as a PDA1).

You can use the certificate to confirm that you do not need to pay National Insurance in the UK.

When you should apply

You, or your employer, should apply for a certificate from the relevant EU social security institution if any of the following apply, you’re:

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

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 social security contributions in an EU country while working in the UK, the EU social security authority in the EU country and HMRC can agree to this. They will only do so in exceptional circumstances. You should apply for a certificate of coverage from the EU social security authority.

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

You’re covered if you’re a:

• national of an EU country resident in or working in the UK before 1 January 2021, and continue to be resident here
• UK national, resident in or working in and EU country before 1 January 2021
• family member of a:
  • UK national who has a right to reside in an EU country, and you’re residing in an EU country
  • EU national who has status under the EU Settlement Scheme, and you’re residing in the UK
• UK national and a national of an EU country, resident or working in the UK before 1 January 2021
• national of an EU country and all the following apply:
  • you worked in the UK and one or more countries of the EU before 1 January 2021
  • you’re continuing to work in the UK and one or more of these countries
  • you mainly work in the EU

If you come to work in the UK - from Gibraltar, Iceland, Liechtenstein, Norway or Switzerland 

You only need to pay social security contributions in Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland if you have been issued 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 National Insurance in the UK.

You, or your employer, should apply for a certificate from the relevant EU social security institution if any of the following apply, you’re:

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

If you do not satisfy these conditions but wish to remain liable to pay social security contributions in Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland whilst working in the UK, the social security institution of Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland and HMRC can agree to this, but will only do so in exceptional circumstances. You should apply for a certificate from social security authority of Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.

Check how to apply for a certificate

You’ll need to apply for a certificate of coverage from the social security institution where you live.

If you live in the UK

If you live in the UK, you can use the interactive guidance tool to check which application form you’ll need.

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