HMRC have updated their guidance covering National Insurance Contributions (NICs) and Social Security Contributions (SSCs) for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland, and for UK workers going to those countries.
In particular, the guidance has been updated to make it clearer which country’s contributions a person is liable for, and also to provide clarification on which work categories are covered by the UK and Norway social security agreement.
Social Security Contributions (SSC) for workers coming over to the UK from the EU
For those who come over from EU countries to the UK, you should apply for a certificate if the following relates to you.
- Self-employed in an EU country or Switzerland, and you’re coming to carry out a similar activity temporarily in the UK for up to 2 years.
- A civil servant working for the government of an EU country or Switzerland.
- Working in one or more EU countries and the UK at the same time.
- Working on board a vessel at sea, with an EU country or Switzerland.
- Working on board a vessel at sea with a UK flag, you are a resident in the UK, 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 an EU country, or Switzerland.
- Working in Switzerland and the UK at the same time.
National Insurance for UK workers based in EU countries
If you are planning to work or currently do work in the EU or Switzerland, the UK has social security with EU countries as well as Switzerland.
National Insurance will only need to be paid in the UK if the relevant certificate has been issued to you by HMRC.
The certificate should be applied for if you land under any of the following:
- Working in both the UK and Switzerland simultaneously.
- A civil servant working for the UK government in Switzerland or a EU country.
- Working in one or more EU countries at the same time.
- Working as a flight/cabin crew member, where your home base is in the UK.
- Employed in the UK by an employer who carries out activities in the UK, and you’re going to work in a EU country or Switzerland on a temporary basis (up to 2 years).
- Self-employed in the UK going to carry out a similar activity on a temporary in either an EU country or Switzerland (up to 2 years).
- Working onboard a vessel at sea with a UK (or Swiss) flag. A resident of the UK being paid by someone/employer in the UK.
Applying for a certificate
Having a certificate enables you to use it as evidence that you do not need to pay social security contributions in the country you will be based in.
It’s important to note that this certificate does not constitute a work permit. That is a separate permit needed to work in most EU countries for those who are a UK citizen.
Forms to complete
If you have gone to work abroad temporarily in Switzerland, Liechtenstein, Norway, Iceland or in the EU, a Civil servant (UK) or you are a government worker or a UK resident who works on a vessel at sea with a UK/EU flag (being paid by an person in the UK) the form you must complete is – CA3822.
If you are working in 2 or more of the UK, Switzerland, Norway, Iceland and Liechtenstein or work in flight/cabin crew and have a base in the UK the form you must complete is – CA8421.
And if you are self-employed in the UK but are about to carry out some activities in the EU, Liechtenstein, Switzerland or Norway temporarily the form you must complete is – CA3837.
For more information about the update on this guidance get in touch with us.
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This guide is an informative piece and does not constitute tax advice for individual matters.