National Insurance Certificates for Social Security Agreement Countries

If you're planning to work temporarily in certain countries outside the EU, you may be able to continue paying UK National Insurance rather than contributing to that country's social security system. This requires a certificate of coverage (form CA9107), which confirms to fore...

Introduction

What is a certificate of coverage?

A certificate of coverage is an official document that proves you're paying National Insurance in the UK whilst working temporarily in another country. This matters because most countries require workers to contribute to their social security system. However, the UK has bilateral social security agreements with certain countries that allow you to remain in the UK system instead, avoiding dual contributions.

The certificate is issued by HMRC and shows foreign tax authorities that you're already covered by UK social security arrangements.

Which countries does this apply to?

You need to use form CA9107 if you're working in any of these countries:

Barbados
Bermuda
Canada
Chile
Israel
Jamaica
Japan
Jersey
Guernsey
Mauritius
The Philippines
Republics of former Yugoslavia (Bosnia-Herzegovina, North Macedonia, Serbia, Montenegro and Kosovo)
South Korea
Turkey
USA

If you're working in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, you need a different form. HMRC provides an online tool to check which application form you need if you're unsure.

Who can apply?

You can apply for a CA9107 certificate if you are:

An employee working abroad
A self-employed person working abroad
An employer sending an employee abroad
An agent acting on behalf of an employer or employee

Information you'll need to apply

When completing the application, you must provide:

Your name and details of any previous names
Your National Insurance number
Your nationality and date of birth
Details of where you are ordinarily resident (your permanent home)
Employment or self-employment information, including relevant addresses

If working on a vessel at sea

If you'll be working on a ship or other vessel, you also need to provide:

The name of the vessel
Which country's flag it flies under

Using an agent

If an agent (such as an accountant) is applying on your behalf, they must be formally authorised to do so. The authorisation must be submitted with the CA9107 application form.

Applying for an extension

If you already have a certificate of coverage and need to extend it, you'll need to provide:

The date your existing certificate expires
Details of any changes in your circumstances since the previous application

For certain agreements, if the total period (original certificate plus extension) exceeds the normal time limit, you must attach a signed statement explaining why you want to continue paying UK National Insurance whilst working abroad and how this is in your best interest.

How to apply

You apply for a CA9107 certificate online through HMRC's digital service. You can complete the form by either:

Using your Government Gateway sign in details (you can create these if you don't already have them)
Using your email address to receive a confirmation code to sign in

The online application guides you through the required information step by step.

Processing times

After submitting your application, you can check HMRC's current processing times for certificates of coverage. HMRC publishes guidance on when you can expect a reply about your application.

Why this matters for your business

Staying in the UK National Insurance system whilst working abroad can have several advantages:

Continuity of contributions: You maintain your UK National Insurance record, which protects your entitlement to UK State Pension and certain benefits.

Avoiding dual contributions: Without a certificate, you might be required to pay social security contributions in both countries, increasing your overall costs.

Compliance: The certificate provides clear documentation for foreign authorities, avoiding disputes about which country's system you should be contributing to.

Planning ahead: You should apply well in advance of starting work abroad, as HMRC needs time to process your application and issue the certificate.

Ordinary residence

The concept of "ordinary residence" is important for these applications. This refers to where your permanent home is, where you normally live when not working abroad. The determination of ordinary residence affects your eligibility to remain in the UK National Insurance system whilst working temporarily in another country.

Sources

Apply for a certificate to confirm you pay UK National Insurance when working in a country that has a social security agreement with the UK (CA9107)

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.