Post Brexit: Where UK citizens working in the EEA and Switzerland need to pay their National Insurance or social security contributions

The end of the Brexit transition period signified new rules for the UK. From 1st January 2021, where workers/employers pay social security contributions will depend on certain criteria, including the country in which work is being undertaken.

For work in the EU, Switzerland or Norway, a worker will only need to pay into one country’s social security scheme. This payment is usually made in the country where the work is taking place.

Workers should apply for a certificate from HMRC, to continue paying National Insurance contributions in the UK, if they are working temporarily:

  • for up to 3 years in Norway (must apply within the first 4 months of working)
  • for up to 2 years in Switzerland
  • for up to 1 year in Iceland (this can be extended by a year with authorisation)
  • for up to 2 years in an EU country where the detached worker rules apply

The following EU countries have agreed to apply the detached worker rules:

  • Sweden
  • Austria
  • Portugal
  • Hungary

Workers who are not eligible for a certificate from HMRC will have to pay social security contributions in the country they are working in. During this time, workers will not be able to pay contributions to the UK however, voluntary contributions may be allowed.

UK citizens working in Liechtenstein, who do not qualify for a certificate will need to continue paying UK National Insurance contributions for the first 52 weeks.

For further information visit the government website.