If you’re an employee or self-employed, where you pay social security contributions will depend on your circumstances and the country you work in. If you’re an employer, your liability to pay social security contributions will follow the liability of the employee concerned.

If you come to work in the UK from:

• the EU or Switzerland you’ll only pay into one country’s scheme at a time
• Iceland, Liechtenstein or Norway, you may only pay into one country’s social security scheme at a time

This will usually be the UK, if that is where the work is being done.

In the UK, social security contributions are called National Insurance contributions.

Paying social security contributions in the EU whilst working in the UK

The UK has social security agreements with the EU.

You’ll continue to pay social security contributions only in the EU, if you have been issued with the relevant certificate as evidence from the social security institution in that country. You, or your employer, should apply for a certificate from the social security institution if you’re:

• coming from the EU to work temporarily in the UK for up to 2 years
• working in one or more EU countries and the UK
• a civil servant working for an EU Government
• working on board a vessel at sea, with an EU flag
• working as a flight or cabin crew member, where your home base is in the EU

Paying social security contributions in Switzerland whilst working in the UK

The UK has social security agreements with Switzerland.

You’ll continue to pay social security contributions only in Switzerland if you have been issued with the relevant certificate as evidence from the social security institution in Switzerland. You or your employer should apply for a certificate from the social security institution if you are:

• coming from Switzerland to work temporarily in the UK for up to 2 years
• working in Switzerland and the UK
• a civil servant working for the Swiss Government
• working on board a vessel at sea, with Swiss flag
• working as a flight or cabin crew member, where your home base is in Switzerland

Working in the UK

If you’re covered by the EEA–EFTA Separation Agreement

You’ll be covered by the EEA–EFTA Separation Agreement if you’re a:

• national of Iceland, Liechtenstein or Norway, who was resident or started working in the UK before 1 January 2021 and have been working here since
• national of the UK, who was resident or started working in Iceland, Liechtenstein or Norway before 1 January 2021
• family member of a UK national who has a right to reside in Iceland, Liechtenstein or Norway under the agreement and you’re residing in Iceland, Liechtenstein or Norway
• person with dual nationality, one of which is the UK and one of which is Iceland, Liechtenstein or Norway
• national of Iceland, Liechtenstein or Norway, who works in the UK and 1 or more countries of Iceland, Liechtenstein or Norway before 1 January 2021 and continue to do so, and you work mainly in Iceland, Liechtenstein or Norway
• family member of a national of, Iceland, Liechtenstein or Norway who has status under the EU Settlement Scheme, and you are residing in the UK

If you’re covered by this agreement, you’ll continue paying social security contributions only in Iceland, Liechtenstein or Norway if the social security institution you have come from has issued you with the relevant certificate as evidence that this is the case. You, or your employer, should apply for a certificate if you’re:

• coming to work temporarily in the UK for up to 2 years
• working in one or more of Iceland, Liechtenstein or Norway and the UK
• a civil servant working in the UK for the government of Iceland, Liechtenstein or Norway
• working onboard a vessel at sea, with a flag of Iceland, Liechtenstein or Norway
• working as a flight or cabin crew member, where your home base is in Iceland, Liechtenstein or Norway

If you’re not covered by the EEA–EFTA Separation Agreement

The UK also has social security agreements with Iceland and Norway which are sometimes called reciprocal agreements.

If you’re not covered by covered by the EEA–EFTA Separation Agreement, you may be covered by a social security agreement. If so, you may still be able to apply to your social security institution for a certificate to show evidence that you are liable to pay social security contributions only in that country if you’re coming to work in the UK from:

• Norway
• Iceland

Coming to work in the UK from Norway

You should apply to the relevant social security institution for a certificate as evidence that you’re liable to pay social security contributions only in Norway, if you’re working temporarily in the UK for up to 3 years. You should apply for a certificate before you come to work temporarily in the UK but must apply within the first 4 months of coming to work here. This means you’ll not have to pay National Insurance contributions in the UK for that duration of work.

Coming to work in the UK from Iceland

You should apply to the relevant social security institution in Iceland, for a certificate as evidence that you are liable to pay social security contributions only in Iceland, if you’re employed and a non-UK or non-EEA national working temporarily in the UK for up to 1 year. This can be extended by a further year, but you must get agreement from the social security institution in Iceland before the end of the first year. This means you’ll not have to pay National Insurance contributions in the UK for that duration of work.

When you’ll pay social security contributions in the UK

If you are coming here to work and you are not covered by a social security agreement and so are not eligible for a certificate or document from the social security institution you’re coming from, you’ll need to pay National Insurance contributions in the UK.

However, you will not need to pay National Insurance contributions for the first 52 weeks of your employment in the UK, if:

• you’re not ordinarily resident in the UK
• you normally work outside the UK for a foreign employer
• you’re sent to work in the UK for a time by your foreign employer
• when in the UK you continue to work for your foreign employer (even if your foreign employer has a place of business in the UK)

How to apply for a certificate or document

If you’re resident in the EU, Iceland, Liechtenstein, Norway or Switzerland and work in that country, contact the social security institution in the country you reside in to find out if you can apply for a certificate as evidence to show that you are liable to pay social security there.

If you do not work in your country of residence but think you’re eligible for a certificate from the HMRC, follow the table to see how to apply:

If your situation changes

If you need to check if a change in your situation stops the existing social security rules from applying to you, send a letter to HMRC, telling them:

• what your circumstances were
• what has changed, for example, if your work, employment or self-employment ends earlier than expected, or you change employer
• when the changes happened

You should send your letter to:

You do not need to include a street name or PO box in the address.

HMRC will let you know if they need any more information.