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 Europe
If you work for an employer in an EEA country or Switzerland, you’ll normally pay social security contributions in that country instead of UK National Insurance. This means:
If you work for an employer in an EEA country or Switzerland, you’ll normally pay social security contributions in that country instead of UK 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 (eg State Pension) may be affected as there’ll be a gap in your National Insurance contributions
If your UK employer sends you to work abroad temporarily (for up to 2 years) you might have to carry on paying National Insurance – you won’t have to pay social security contributions abroad. Ask your employer if this applies to you.
your entitlement to benefits in the UK (eg State Pension) may be affected as there’ll be a gap in your National Insurance contributions
If your UK employer sends you to work abroad temporarily (for up to 2 years) you might have to carry on paying National Insurance – you won’t have to pay social security contributions abroad. Ask your employer if this applies to you.
You may still get free or reduced cost medical treatment in the country where you’re working.
If you’re self-employed
You may have 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 are, you won’t have to pay social security contributions in the country where you’re working.
working abroad temporarily (for up to 2 years)
If you are, you won’t have to pay social security contributions in the country where you’re working.
Fill in form CA3837 and send it to the address on the form.
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 UK National Insurance.
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 UK National Insurance.
These countries are:
Barbados, Bermuda, Bosnia-Herzegovina, Canada, Croatia, Guernsey, Israel, Jamaica, Japan, Jersey, the former Yugoslav republic of Macedonia, Mauritius, Montenegro, New Zealand, Philippines, Republic of Korea, Serbia, Turkey, USA.
You may have 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 will tell you if you qualify and give you the forms you need.
This may affect your entitlement to healthcare and other benefits – ask your employer for more details.
If you’re self-employed
You may be able to carry on paying UK 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.
working abroad temporarily
If you do, you won’t have to pay social security contributions in the country where you’re working.
Contact HMRC for form CA9107.
Working in any other country
You’ll carry on paying UK 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:
You’ll carry on paying UK 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’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 UK National Insurance if you’re working abroad and you’re one of the following:
You’ll usually pay UK 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.
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.
