Getting a Certificate to Pay UK National Insurance While Working in the EU

If you're working temporarily in an EU country or certain other European nations, you can apply for a certificate that confirms you'll continue paying UK National Insurance rather than social security contributions in the country where you're working. This certificate (known as a certificate of coverage or PDA1) provides evidence that you don't need to pay into the other country's social security system. The main form used for temporary postings is the CA3822.

Who needs this certificate

Under the UK's social security agreements with the EU, Gibraltar, Iceland, Liechtenstein, Norway and Switzerland, you'll only pay into one country's social security scheme at a time. You'll usually pay social security contributions in the country where you're working, unless you obtain a certificate of coverage from HMRC confirming you should continue paying UK National Insurance.

You only need to pay UK National Insurance when working in these countries if HMRC has issued you with a certificate of coverage.

Who can apply for a certificate

You or your employer should apply for a certificate of coverage if you're in one of these situations:

For temporary postings to the EU:

• You're employed in the UK by an employer who normally operates in the UK, and you're going to work temporarily in an EU country for up to 2 years (your employer must have sent you or agreed for you to work there temporarily)
• You're self-employed in the UK and going to carry out a similar activity temporarily in an EU country for up to 2 years
• You're working in the UK and one or more EU countries at the same time
• You're a civil servant working for the UK government in an EU country
• You're working on a vessel at sea with a UK flag, resident in an EU country and paid by someone based outside your country of residence
• You're working on a vessel at sea with an EU flag, resident in the UK and paid by someone in the UK
• You're working as flight or cabin crew with your home base in the UK

For Gibraltar, Iceland, Liechtenstein, Norway or Switzerland:

Similar conditions apply, with some additional scenarios including:

• You're living in the UK and employed by a UK employer to work on the continental shelf area of Norway in connection with exploration of its seabed or natural resources
• You're living in the UK and self-employed on the continental shelf area of Norway in connection with exploration of its seabed or natural resources

Special circumstances and the Withdrawal Agreement

If you don't meet the standard conditions but wish to remain liable to pay UK National Insurance whilst working in an EU country, HMRC and the EU country's social security authority can agree to this in exceptional circumstances. This only applies if you're in scope of the social security coordination provisions of the Withdrawal Agreement.

You're covered by the Withdrawal Agreement if you are:

• A UK national who was resident or started working in an EU country before 1 January 2021, and have been residing or working there ever since
• A national of an EU country who was resident or started working in the UK before 1 January 2021, including if you have EU Settlement Scheme status
• A family member of an EU national who has EU Settlement Scheme status and you're residing in the UK
• A UK national and a national of an EU country who was resident or started working in one of those countries before 1 January 2021
• Someone who worked in the UK and one or more EU countries at the same time before 1 January 2021, you're continuing to work in these countries, and you mainly work in the UK

Using form CA3822

Form CA3822 is used by employers, employees or agents to apply for a certificate of coverage if you're:

• Going to work temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland
• A UK civil servant working in these countries
• Resident in the UK whilst working on a vessel at sea with a flag from one of these countries but paid by someone based in the UK

You cannot apply more than 12 months in advance.

Before applying

Your employer must have confirmation from HMRC that their business is eligible to apply for a certificate. Your employer can ask HMRC to confirm their eligibility using form CA3821. This confirmation is only needed once.

Information you'll need

To complete the CA3822 form, you'll need:

• Your country and place of birth
• Your name and details of any previous names
• Which nationalities you hold
• The end-date of your self-employment, if you've been self-employed in the UK in the last 5 years
• The PAYE reference number of the employer sending you to work abroad (found on your P60 or through your personal tax account)

You may also need additional information if you:

• Have a spouse or partner with EU Settlement Scheme status
• Hold a non-UK nationality you obtained before 1 January 2021
• Hold a right to work in the UK (you'll need to know what type and if you held this before 1 January 2021)
• Have a current right to reside in an EU country or the other covered countries, and if you held this before 1 January 2021
• Have lived or worked in these countries before 1 January 2021
• Will be resident in one of these countries with dependants who need healthcare cover (you'll need their names, dates of birth, and working status if over 16)

Extensions and longer periods

If you're applying for a certificate for a period longer than normally allowed (beyond the standard 2-year temporary posting), or applying for an extension to an existing certificate that would take the total period beyond the allowed time, you'll need to attach a signed statement. This statement should explain why you want to continue paying UK National Insurance while working abroad and how it's in your best interest.

Healthcare entitlement

If you'll be resident in an EU country, Iceland, Liechtenstein, Norway or Switzerland and have a certificate of coverage confirming you pay UK National Insurance when working in those countries, you may also be entitled to healthcare funded by the UK in your country of residence. HMRC will consider whether you qualify and, if you do, will issue you with a healthcare entitlement certificate (S1).

How to apply

You can apply online using the HMRC digital service. You'll need either your Government Gateway sign-in details (you can create these if you don't have them) or an email address. If you're an agent applying on behalf of a client, use your own sign-in details.

You don't have to complete the form in one session – you can save your answers and return later.

If you're an agent, your client needs to complete an authorising your agent (64-8) form and submit it with the CA3822 application.

Work permits

The certificate of coverage is not a work permit. You'll need a work permit to work in most of these countries if you're a UK citizen. Check with the UK-based embassy of the country where you want to work to find out what you need to do.

Voluntary National Insurance contributions

If you don't have to pay UK Class 1 National Insurance contributions or aren't treated as having paid Class 2 National Insurance contributions, you may want to consider paying UK voluntary National Insurance contributions. You may also have to pay compulsory social security contributions in the country where you're working. You can only contribute voluntarily to one social security system at a time.

You can check when you can expect a reply from HMRC about your application through HMRC's online service.

Sources

• Paying National Insurance if you're going to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland
• Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad (CA3822)

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