If you leave the UK to work in:
- the EU or Switzerland, you will only pay into one country’s social security scheme at a time
- Iceland, Liechtenstein or Norway, you may need to pay into more than one country’s social security scheme at a time
You will usually pay social security contributions 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 or Switzerland
The UK has social security agreements with the EU and Switzerland.
You only need to pay National Insurance in the UK if HMRC has issued you with the relevant certificate.
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 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 an EU country or Switzerland for up to 2 years
- self-employed in the UK and you’re going to carry out a similar activity temporarily in either an EU country or Switzerland for up to 2 years
- working in the UK and Switzerland at the same time
- 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 or Switzerland
- working onboard a vessel at sea, with a UK flag, resident in an EU country or Switzerland, and being paid by a person, undertaking or employer based outside your country of residence
- working onboard a vessel at sea with an EU or Swiss 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
The relevant certificate is not a work permit. You’ll need a work permit to work in most EU 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.
If you go to work in Iceland, Liechtenstein, or Norway
Check if you’re covered by the EEA-EFTA Separation Agreement
You’re covered by the EEA-EFTA Separation Agreement if you’re a:
- national of the UK who was resident or started working in Iceland, Liechtenstein, or Norway before 1 January 2021, and have been residing, or working there since
- national of Iceland, Liechtenstein, or Norway, 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 Iceland, Liechtenstein, or Norway who has EU Settlement Scheme status, and you’re residing in the UK
- UK national and a national of Iceland, Liechtenstein, or Norway, and you were resident or started working in one of those countries before 1 January 2021
- national of the UK, Iceland, Liechtenstein, or Norway 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’re covered by the EEA-EFTA Separation Agreement
You only need to pay National Insurance in the UK if HMRC has issued you with the relevant certificate.
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 Iceland, Liechtenstein, or Norway for up to 2 years
- self-employed in the UK and going to carry out a similar self-employed activity in Iceland, Liechtenstein, or Norway for up to 2 years
- working in the UK and one or more countries of Iceland, Liechtenstein, or Norway
- a civil servant working in Iceland, Liechtenstein, or Norway for the UK government
- working onboard a vessel at sea, with a UK flag, resident in Iceland, Liechtenstein, or Norway, 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 Iceland, Liechtenstein, or Norway, 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 not covered by the EEA-EFTA Separation Agreement
The UK has social security agreements with Iceland and Norway which are also called reciprocal agreements.
If you’re not covered by the EEA-EFTA Separation Agreement, you may still be covered by one of these social security agreements.
If you are, you can still apply for a certificate to use as evidence that you only need to pay National Insurance in the UK.
When the social security agreement with Norway applies
You, or your employer, should apply to HMRC for a certificate if you’re:
- employed in the UK by an employer with a place of business in the UK, and going to work temporarily in Norway for up to 3 years — you will need to apply for the certificate within 4 months of starting work there
- living in the UK and working as an employed person in the UK and Norway at the same time
- self-employed in the UK and Norway at the same time and living 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 — you will need to apply for the certificate within 4 months of starting work there
- 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
- a civil servant employed in Norway for the UK government
- working onboard a vessel at sea, with a UK flag
- living in the UK and employed by a UK employer as a member of the travelling personnel of organisations concerned with the transport of goods or passengers by road or air
- employed in a UK embassy, consular post, or diplomatic mission in Norway
- employed in the private service of a person employed in a UK embassy, consular post, or diplomatic mission in Norway
You, or your employer, should send the application before you start to work in Norway.
When the social security agreement with Iceland applies
You, or your employer, should apply for a certificate if you’re not a national of the UK, EU, Iceland, Liechtenstein, or Norway and you are:
- employed by a UK employer in the UK, and sent to work temporarily in Iceland for up to 1 year (the certificate can be extended by a year, but you must get agreement from HMRC before the end of the first year)
- employed in the UK and Iceland at the same time, and living in the UK
- self-employed in the UK and Iceland at the same time, and living in the UK
- employed in the UK and self-employed in Iceland at the same time
- a civil servant employed in Iceland for the UK Government
- employed in the private service of a civil servant working in Iceland for the UK Government
If you are not covered by a social security agreement
If you’re not covered by a social security agreement and so not eligible for a certificate from HMRC, you may need to pay social security contributions in the country you are working in.
You will still need to pay National Insurance in the UK for the first 52 weeks of working in the other country, if you meet all the following conditions:
- you’re going to work abroad
- your employer has a place of business in the UK
- you were living in the UK immediately before starting work abroad
- you’re ordinarily resident in the UK
HMRC consider you’re ordinarily resident in a country if you:
- normally live there, apart from temporary or occasional absences
- have a settled and regular mode of life there
You can find more information about paying National Insurance in the UK as an ordinary resident and the meaning of ordinarily resident.
If the conditions apply
You must check with the social security institution in the country you’re working in, whether you also need to pay social security contributions in that country.
If the conditions do not apply
You will not need to pay National Insurance in the UK, but you may be able to pay voluntary Class 2 or Class 3 National Insurance contributions.
Apply for a certificate
You or your employer should apply for a certificate to use as evidence that you do not need to pay social security contributions in another country.
If you normally work in the UK or the EU and your work location has changed temporarily because of coronavirus (COVID-19) travel restrictions, HMRC can consider your individual circumstances to decide if you should pay National Insurance contributions in the UK.
You should include details of any COVID-19 restrictions when applying for a certificate.
The relevant certificate is not a work permit. You’ll need a work permit to work in most EU 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.
| Your circumstances | Form to complete |
|---|---|
| Your UK employer sends you to work temporarily in the EU, Iceland, Liechtenstein, Norway, or Switzerland. | Form CA3822 |
| You’re normally self-employed in the UK and you’re going to temporarily carry out some activities in the EU, Iceland, Liechtenstein, Norway, or Switzerland. | Form CA3837 |
| You’re working in 2 or more of the UK, EU, Iceland, Liechtenstein, Norway or Switzerland. | Form CA8421 |
| You’re flight or cabin crew with a home base in the UK. | Form CA8421 |
| You’re a UK civil servant or other government worker | Form CA3822 |
| You’re a UK resident who works on a vessel at sea with a UK flag or an EU, Norwegian, Icelandic, or Swiss flag but you’re paid by someone based in the UK. | Form CA3822 |
If your situation changes
If you have applied for a certificate from HMRC, because a change in your situation may stop the existing social security rules from applying to you, then write to HMRC at the following address:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
You should include the following in your letter:
- what your circumstances were before the changes
- what has changed, for example:
- your work, employment or self-employment has ended earlier than expected
- you change employer
- when the changes happened or are due to happen
Published 26 December 2020
Last updated 9 December 2022 +show all updates
-
Information about when to apply to HMRC for a social security certificate when living or working in Norway or the continental shelf area of Norway has been updated.
(Video) Residence Card for Family Members of EU and EEA Citizens -
Guidance updated to make it clearer which country’s social security contributions you are liable for.We have also made it clearer which work categories are covered by the UK and Norway social security agreement.
-
If you're working temporarily in France and you have applied for an Article 16 exception to extend your A1 certificate, you should continue to pay National Insurance in the UK until further guidance is issued.
-
Guidance updated to reflect the agreement between the UK and Switzerland on how to apply the UK-Switzerland Social Security Convention.
-
Guidance updated to reflect the agreement between the UK and Switzerland on how to apply the UK-Switzerland 1968 Social Security Convention.
-
Information call out added about what to do if you normally work in the UK or the EU and your work location has changed temporarily because of COVID-19 related travel restrictions.
-
This page has been updated to reflect the new rules for working in the EU, as all member states have expressed their wish to opt in to apply the detached worker provision.
-
Countries who have agreed to apply the ‘detached worker’ rules have been added.
-
First published.
FAQs
What is employee National Insurance in UK? ›
National Insurance contributions are a tax on earnings and self-employed profits paid by employees, employers and the self-employed. They can help to build your entitlement to certain benefits depending whether you are employed or self-employed, such as the State Pension and Maternity Allowance.
Does the UK have National Insurance? ›You pay National Insurance contributions to qualify for certain benefits and the State Pension. You need a National Insurance number before you can start paying National Insurance contributions.
Is there National Insurance in Switzerland? ›the OASI/DI (1st pillar) is the basic insurance. It is compulsory for all persons who live or work in Switzerland.
Do workers pay National Insurance UK? ›You pay National Insurance with your tax. Your employer will take it from your wages before you get paid. Your payslip will show your contributions. If you're a director of a limited company, you may also be your own employee and pay Class 1 National Insurance through your PAYE payroll.
What is an example of UK National Insurance? ›National insurance numbers (NINo) should appear in the following combination of letters and numbers - two letters, six numbers, one letter. For example: QQ 123456 C.
Do you need a National Insurance to work in the UK? ›You will need a National Insurance Number if you live in the United Kingdom (UK), have the right to work in the UK and you're working, looking for work, or have an offer to start work.
Does everyone in the UK have a National Insurance number? ›Every person has their own number and each member of your family aged 16 or over should have their own number. A NINO is made up of 2 letters, 6 numbers and a final letter, for example QQ 12 34 56 A. If you need a letter confirming your NINO, you can print a letter from your Personal Tax Account.
Do foreign workers pay National Insurance in UK? ›Paying tax and National Insurance contributions
You must operate PAYE tax and National Insurance contributions for employees coming to work in the UK from abroad, whether they're working for you on a temporary or permanent basis.
| On first £1,048 | Nil |
|---|---|
| On income between £1,048 and £4,189 | 12% |
| On amount above £4,189 | 2% |
Working in Switzerland brings you into the Swiss social insurance system. Not all contributions are deducted from your salary. Health insurance is compulsory but private. You must take out health insurance for you and your family no later than 3 months after arriving or beginning work in Switzerland.
Do foreigners get free healthcare in Switzerland? ›
Does Switzerland have Free Public Healthcare? Even though Switzerland's healthcare system is universal, there is no free public healthcare in Switzerland. Instead, all residents of Switzerland must pay for their own private health insurance. This applies to both Swiss nationals and foreign expats.
What insurance is mandatory in Switzerland? ›These are the mandatory types of insurance in Switzerland:
Accident insurance. Motor vehicle insurance for vehicle owners. Buildings liability insurance for homeowners. Within 3 months of your arrival in Switzerland, you will be asked to provide proof that you have health insurance coverage.
The True Cost of an Employee
The True Cost of and Employee is unlikely to be less than 1.7 times basic salary. So, if you thought you were going to pay an hourly rate of about £18, the true hourly rate will be over £30.
...
Income Tax rates and bands.
| Band | Taxable income | Tax rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | over £125,140 | 45% |
As an employee, your employer is responsible for deducting tax and National Insurance from your pay. The employer is also responsible for telling HMRC about any taxable benefits in kind you receive – see benefits in kind. Your employer should use a PAYE tax code to decide how much tax to deduct from your wages.
Where does UK National Insurance go? ›The money paid for this type of insurance goes into a government fund that is used to pay for a number of things including state benefits such as the state pension, statutory sick pay and maternity leave.
What are benefits of UK National Insurance? ›| Class 1: employees | Class 2: self-employed | |
|---|---|---|
| New State Pension | Yes | Yes |
| New Style Jobseeker's Allowance | Yes | No |
| Contribution-based Employment and Support Allowance | Yes | Yes |
| Maternity Allowance | Yes | Yes |
A NIN (national insurance number) is the equivalent of a social security number.
Can you legally work in the UK without a National Insurance number? ›You could work your entire time here in the UK without an NI number because it is not a legal requirement. Paying NI however is. Unless you are self-employed, you are going to find that the majority of employers here will ask you to provide a National Insurance number as soon as possible.
Can my US insurance work in the UK? ›Getting Sick or Injured While in the U.K.
A U.S. health insurance plan will likely not cover any medical costs in the U.K. While traveling, there's always a risk of illness or injury, so a travel insurance policy with travel medical insurance is essential for international travel.
Why do you need a National Insurance number to work in the UK? ›
You have a National Insurance number to make sure your National Insurance contributions and tax are recorded against your name only. It's made up of letters and numbers and never changes. You can find your National Insurance number: on your payslip.
Do foreigners in UK have a National Insurance number? ›New NINOs are issued to all non-UK nationals aged 16 or over working, planning to work legally or claiming benefits in the UK, regardless of how long individuals intend to stay. These statistics are managed by the Department of Works and Pensions (DWP).
How do I get my UK National Insurance number? ›...
You may be able to find it on your:
- payslip.
- P60.
- letters about tax, pensions or benefits.
...
What documents you'll need
- a passport from any country.
- a biometric residence permit ( BRP )
- a national identity card from an EU country or from Norway, Liechtenstein or Switzerland.
You cannot claim back any National Insurance you've paid in the UK if you leave the UK permanently. However, anything you've paid might count towards benefits in the country you're moving to - if it's one of the countries that have a social security agreement with the UK.
Do foreigners working in UK pay tax? ›Your UK residence status affects whether you need to pay tax in the UK on your foreign income. Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income. Residents normally pay UK tax on all their income, whether it's from the UK or abroad.
Is National Insurance refundable in UK? ›National Insurance refunds
You can claim back any overpaid National Insurance.
Employers pay Class 1 (secondary) NICs on most employees' earnings above the secondary threshold. The rate payable is 13.8%. For 2023/24 the secondary thresholds are: £175 per week, £758 per month or £9,100 per year.
What is the National Insurance rate for employers in the UK? ›| National Insurance category letter | Earnings at or above lower earnings limit up to and including secondary threshold | Earnings above secondary threshold up to and including Freeport upper secondary threshold |
|---|---|---|
| A | 0% | 14.53% |
| B | 0% | 14.53% |
| C | 0% | 14.53% |
| F (Freeport) | 0% | 0% |
How it works. You'll usually pay a monthly fee and then make claims for any eligible private healthcare you receive. Your insurance will cover some, or all of the costs of private treatments and may even give you a cash benefit for stays in NHS hospitals.
What is the US equivalent of employers National Insurance? ›
National Insurance Contributions (NIC): An Overview
The NIC deduction works much like the FICA withholding system in the U.S. (FICA stands for Federal Insurance Contributions Act. The funds withheld pay Social Security and Medicare benefits.)
The British unemployment insurance is part of the compulsory social protection system. Funded by the employees' and employers' social contributions, it is managed by the Jobcentres Plus, under the supervision of the Department for Work & Pensions.
Do UK employers offer health insurance? ›Private health insurance
The UK government provides health insurance for all citizens through the NHS. However, some companies attract top talent by offering premium private health insurance as part of the total compensation package.
National Insurance on second job
If you earn above £242 a week in the 2023/24 tax year, you'll have to pay Class 1 National Insurance contributions. If you earn more than this in both of your jobs, you'll pay National Insurance contributions on both jobs.
...
It breaks down like this:
- £12,570 = tax-free.
- £37,700 = 20%
- £9,730 = 40%
The following employee benefits are mandatory in the UK: a minimum of 20 days holiday plus bank holidays (or alternative days if they are expected to work bank holidays). a workplace pension. maternity/paternity pay.
What insurance is mandatory for employers UK? ›You must get Employers' Liability (EL) insurance as soon as you become an employer - your policy must cover you for at least £5 million and come from an authorised insurer. EL insurance will help you pay compensation if an employee is injured or becomes ill because of the work they do for you.
What are employee benefits in the UK? ›Mandatory employee benefits in the UK include retirement, holiday pay, maternity/paternity pay (companies often exceed the statutory limit as part of a comprehensive benefits offer), and sick pay.