Paying social security contributions if you're coming to work in the UK from the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar Iceland, Liechtenstein, Norway, or Switzerland.
The UK has agreements with:
- the EU
- Gibraltar
- Iceland
- Liechtenstein
- Norway
- Switzerland
If you come to work in the UK from the EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland you will only pay into one country’s social security scheme at a time.
You will usually pay social security contributions (National Insurance in the UK) 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.
Coming to work in the UK — from the EU
You only need to pay social security contributions into an EU country’s scheme, if that country’s social security institution has issued you with a certificate of coverage (also referred to as a PDA1).
You can use the certificate to confirm that you do not need to pay National Insurance in the UK.
When you should apply
You, or your employer, should apply for a certificate from the relevant EU social security institution if any of the following apply, you’re:
- coming to work temporarily in the UK for up to 2 years — employed in an EU country by an EU employer who normally carries out their activity in that EU country (your employer must have either, sent you, or agreed for you, to work in the UK temporarily)
- self-employed in an EU country and you’re coming to carry out a similar activity temporarily in the UK for up to 2 years
- working in one or more EU countries and the UK at the same time
- a civil servant working for the government of an EU country
- working on board a vessel at sea with an EU flag, resident in the UK, and being paid by a person, undertaking or employer outside the UK
- working on board a vessel at sea with a UK flag, you are resident in an EU country, and being paid by a person, undertaking or employer based in your country of residence
- working as a flight or cabin crew member, where your home base is in an EU country
If you’re in scope of the social security coordination provisions of the Withdrawal Agreement, and you do not satisfy the conditions above, but wish to remain liable to pay social security contributions in an EU country while working in the UK, the EU social security authority in the EU country and HMRC can agree to this. They will only do so in exceptional circumstances. You should apply for a certificate of coverage from the EU social security authority.
Check you’re covered by social security provisions of the EU Withdrawal Agreement
You’re covered if you’re a:
- national of an EU country resident in or working in the UK before 1 January 2021, and continue to be resident here
- UK national, resident in or working in and EU country before 1 January 2021
- family member of a:
- UK national who has a right to reside in an EU country, and you’re residing in an EU country
- EU national who has status under the EU Settlement Scheme, and you’re residing in the UK
- UK national and a national of an EU country, resident or working in the UK before 1 January 2021
- national of an EU country and all the following apply:
- you worked in the UK and one or more countries of the EU before 1 January 2021
- you’re continuing to work in the UK and one or more of these countries
- you mainly work in the EU
Coming to work in the UK — from Gibraltar, Iceland, Liechtenstein, Norway or Switzerland
You only need to pay social security contributions in Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland if you have been issued with a certificate of coverage (also referred to as a PDA1).
The certificate can be used as evidence that you do not need to pay National Insurance in the UK.
You, or your employer, should apply for a certificate from the relevant EU social security institution if any of the following apply, you’re:
- employed in Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland by an employer who normally carries out their activities there, and you’re coming to work temporarily in the UK for up to 2 years — your employer must have either sent to you, or agreed for you, to work in the UK temporarily
- self-employed in Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland and you’re coming to carry out a similar activity in the UK for up to 2 years
- working in one or more of Iceland, Liechtenstein, or Norway, and the UK
- working in Gibraltar and the UK
- working in Switzerland and the UK
- a civil servant working in the UK for the government of Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland
- working onboard a vessel at sea, with a flag of Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland, resident in the UK, and being paid by a person, undertaking or employer based outside the UK
- working onboard a vessel at sea with a UK flag, resident in either Gibraltar, Iceland, Liechtenstein Norway, or Switzerland and being paid by a person, undertaking or employer in your country of residence
- working as a flight or cabin crew member, where your home base is in Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland
- living in Norway, and employed by a Norwegian employer to work on the continental shelf area of the UK in connection with the exploration of its seabed or subsoil, or the exploitation of its natural resources
- living in Norway and self-employed on the continental shelf area of the UK in connection with the exploration of its seabed or subsoil, or the exploitation of its natural resources
If you do not satisfy these conditions but wish to remain liable to pay social security contributions in Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland whilst working in the UK, the social security institution of Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland and HMRC can agree to this, but will only do so in exceptional circumstances. You should apply for a certificate from social security authority of Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.
Check how to apply for a certificate
You’ll need to apply for a certificate of coverage from the social security institution where you live
The certificate of coverage is not a work permit. You’ll need to check the UK immigration rules.
If you live in the UK
If you live in the UK, you can use the interactive guidance tool to check which application form you’ll need.
Updates to this page
Last updated 17 January 2024 + show all updates
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We have updated the content to reflect the implementation of the new Social Security Coordination Convention between the UK and Iceland, Liechtenstein, and Norway.
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Information about COVID-19 restrictions when applying for a certificate has been removed, as the temporary measures have come to an end.
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Information about when to apply to the Norwegian social security authority for a social security certificate has been updated.
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If you are working on board a vessel at sea your employer must be based outside the UK to apply for a certificate as evidence that you do not need to pay National Insurance.
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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.
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Guidance updated to reflect the agreement between the UK and Switzerland on how to apply the UK-Switzerland Social Security Convention.
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Guidance updated to reflect the agreement between the UK and Switzerland on how to apply the UK-Switzerland 1968 Social Security Convention.
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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.
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This page has been updated to reflect that all EU member states have expressed their wish to opt in to apply the detached worker provision. This means that individuals coming to work temporarily in the UK (and their employers) should apply for a certificate or document from the social security organisation in the EU member state they are coming from.
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Countries who have agreed to apply the ‘detached worker’ rules have been added.
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First published.