National Insurance if you go abroad

You might be able to pay UK National Insurance while you’re working abroad, depending on where you’re working and how long for.

You’ll protect your State Pension and entitlement to other benefits and allowances if you keep paying National Insurance while you’re abroad.

Working in the EEA

If you work in a country in the EU or EEA or in Switzerland, what you need to do depends on your situation.

If you’re working in a different country because of coronavirus (COVID-19), continue to pay social security contributions or UK National Insurance as usual - unless you’re told otherwise. Contact HMRC or the social security authority in the country where you work if you have questions.

If you work for an employer in the EEA

You’ll normally pay social security contributions in the EEA country you work in instead of National Insurance. This means:

  • you’ll be covered by that country’s social security laws and may be entitled to benefits there
  • your entitlement to benefits in the UK (for example State Pension) may be affected as there’ll be a gap in your National Insurance contributions

You may still get free or reduced cost medical treatment in the country where you’re working.

If your UK employer sends you to work in the EEA

You might be able to carry on paying National Insurance if you’re abroad for up to 2 years. This means you won’t have to pay social security contributions abroad.

You’ll need to get a ‘Portable Document A1’ as proof. You or your employer can check if you can get one by completing form CA3822.

This process can take several weeks if your employer has not previously sent form CA3821 to tell HMRC about sending employees abroad.

If you’re self-employed in the EEA

You might be able to carry on paying National Insurance if you’re:

  • usually self-employed in the UK
  • working abroad temporarily (for up to 2 years)

If you can, you won’t have to pay social security contributions in the country where you’re working.

You’ll need to get a ‘Portable Document A1’ as proof. To check if you can get one, fill in form CA3837 and send it to the address on the form. If you’re the director of your own limited company, fill in form CA3822 instead.

If you work in 2 or more EEA countries

You might be able to carry on paying National Insurance if you’re employed or self-employed in 2 or more EEA countries. If you can, you won’t have to pay social security contributions in the EEA countries where you’re working.

You’ll need to get a ‘Portable Document A1’ as proof. 

You can check whether you can get a ‘Portable Document A1’ or if you need to pay social security contributions abroad instead. How you do this depends on whether you live:

  • in the UK - fill in form CA8421i
  • in the EEA - check with the country’s social security authority

Working in countries with bilateral Social Security agreements

If you start working for an employer in a country with a Reciprocal Agreement or Double Contribution Convention (sometimes called ‘bilateral Social Security agreements’), you’ll usually pay social security contributions in that country instead of National Insurance.

These countries are:

Barbados, Bermuda, Bosnia-Herzegovina, Canada, Chile, Croatia, Guernsey, Israel, Jamaica, Japan, Jersey, Mauritius, Montenegro, New Zealand, North Macedonia, Philippines, Republic of Korea, Serbia, Turkey, USA.

You might be able to continue paying contributions to the UK instead of the country you’re posted to if you’re sent there temporarily by your UK employer. Your employer can check this by completing form CA9107.

This may affect your entitlement to healthcare and other benefits - ask your employer for more details.

If you’re self-employed

You might be able to carry on paying National Insurance if you’re:

  • usually self-employed in the UK
  • working abroad temporarily

If you do, you won’t have to pay social security contributions in the country where you’re working.

You can check this by completing form CA9107.

Working in any other country

You’ll carry on paying National Insurance for the first 52 weeks you’re abroad if you’re working for an employer outside the EEA, Switzerland and bilateral Social Security agreement countries, and you meet the following 3 conditions:

  • your employer has a place of business in the UK
  • you’re ordinarily resident in the UK
  • you were living in the UK immediately before starting work abroad

If you’re self-employed

You don’t need to pay Class 2 National Insurance, but you can carry on paying it if you want to protect your State Pension and benefit entitlement, as long as you meet certain conditions. Contact HMRC to find out if you’re eligible.

If you work for the UK government or armed forces

You’ll usually pay National Insurance if you’re working abroad and you’re one of the following:

  • a UK civil servant or other government worker
  • working in an embassy, consular post or diplomatic mission - or working for someone who does
  • working for HM Armed Forces

Voluntary contributions

If you’re eligible you can pay voluntary National Insurance contributions that go towards your State Pension and certain benefits and allowances if you return to the UK.

Voluntary National Insurance contributions paid from abroad don’t cover your health insurance in the country where you live.

Apply to pay voluntary National Insurance

Contact HMRC if you want to check your eligibility.

Read leaflet NI38 and fill in form CF83 (found at the back). Send it back to HMRC using the address on the form.

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