Guidance

Social security contributions for UK and EU, EEA or Swiss workers in a no-deal Brexit

Find out when you need to pay social security contributions in the UK and other EU, European Economic Area (EEA) countries and Switzerland in a no-deal Brexit.

• From: HM Revenue & Customs
• Published: 4 April 2019
• Last updated: 5 November 2019 — See all updates

This guidance was withdrawn on 29 January 2020

This page has been withdrawn because it’s out of date. Read about:

• employees working abroad
• tax if you come to live in the UK
• National Insurance if you go abroad

If you’re an employer, an employee or self-employed person, you may need to make social security contributions in the UK as well as in the EU or European Economic Area (EEA).

If you’re a UK or Irish national working in the UK or Ireland your position will not change after Brexit. You or your employer will not need to do anything different.

If you’re a UK, Swiss or EU national moving from the UK to work in Switzerland, your position will not change before 31 December 2020. You or your employer will not need to do anything different.

You’ll continue to pay UK National Insurance contributions if you’re:

• an employer whose employee is currently working in the EU, EEA or Switzerland whilst paying National Insurance in the UK
• currently working in the EU, EEA or Switzerland as a UK employee or self-employed person, and have a UK-issued A1/E101 that shows you pay National Insurance contributions – you’ll continue paying until the end date on the A1/E101

UK employers

If your employee is currently working in the EU or the EEA, contact the relevant EU social security institution to check if your employee needs to start paying social security contributions in that country, as well as in the UK.

A replacement for the A1/E101 form will be issued for new applications after Brexit. Use this to make sure your employee continues to make UK National Insurance contributions.

To tell HMRC when you send employees to work in the EU, EEA or Switzerland, use either:

• form CA3822
• form CA3821 if you have not sent employees to work in the EU, EEA or Switzerland before

UK employees and self-employed

If the end date on your form A1/E101 is after Brexit, contact the relevant EU social security institution to check if you need to start paying social security contributions in that country, as well as in the UK.

To tell HMRC you’re going to work in the EU, EEA or Switzerland, use either:

• form CA3822 if you’re a UK employee
• form CA3837 if you’re self-employed

EU, EEA or Swiss citizens working in the UK

You will not need to pay UK National Insurance contributions if you’re employed mainly in one or more EU, EEA countries or Switzerland but carry out limited work in the UK and you meet certain conditions. The conditions will be published after Brexit.

This applies whether or not you have a valid A1/E101 form.

Published 4 April 2019
Last updated 5 November 2019 + show all updates

1. 5 November 2019

   Added information about workers from the UK going to work in Switzerland.

2. 4 April 2019

   First published.