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Find out if you need to pay National Insurance in the UK or in the country you are working in abroad.

Where you can work, your rights, healthcare, tax and National Insurance payments.

• Overview

  You’ll need a work permit to work in most EU countries if you’re a UK…

• Healthcare and insurance

  You may be eligible to use a European Health Insurance Card (EHIC) or UK…

• Working abroad for a UK employer

  If you are sent to work abroad temporarily, your employer must follow some…

• Tax

  You might still have to pay UK Income Tax, depending on what your…

What to consider when moving, living, or retiring abroad – including visas, healthcare, tax and pensions.

• Updated: 12 January 2026

Country-specific information for British nationals affected by mental health issues abroad including how to get support.

• Updated: 3 October 2025

How to claim State Pension if you're overseas - payment, tax, change of circumstances - contact the International Pension Centre

Use our online service to apply to pay voluntary National Insurance contributions for periods abroad.

• Updated: 7 April 2026

Benefits you can claim if you go abroad and countries with social security arrangements with the UK

PAYE if your employees work abroad, including applying for exemption in the other country.

• Updated: 31 December 2020

Local information for British nationals who have been raped or sexually assaulted abroad, including how to report the crime and access medical treatment.

• Updated: 27 October 2023

Apply to convert the Class 3 National Insurance contributions you paid while you worked abroad to Class 2 contributions.

• Updated: 16 September 2025