Individuals who are employees or self-employed, pay National Insurance contributions depending on their personal circumstances and the country they are going to work in.
The liability of the employer to pay social security contributions will follow the liability of their employees.
Additionally, if you go to work in:
- the EU, you’ll only have to pay into one country’s social security scheme at a time
- Iceland, Norway or Switzerland, you may only have to pay into one country’s social security scheme at a time
Normally, this will be in the country where the work is being done.
In the UK, National Insurance contributions are social security contributions. Moreover, you’ll need to check the immigration rules of the country you’re working in if you’re not lawfully resident there.
You must continue to pay National Insurance contributions only in the UK if HMRC has issued you with the relevant certificate as evidence that this is the case.
Lastly, you, or your employer, should apply for a certificate if you’re:
- going to work temporarily in the EU for up to 2 years
- a worker working in the UK as well as one or more EU countries
- a civil servant working for the UK government
- working onboard a vessel at sea, with a UK flag
- working as a flight or cabin crew member, where your home base is in the UK
For more details see the recently updated HMRC guidance:
See: National Insurance for workers from the UK working in the EEA or Switzerland – GOV.UK (www.gov.uk)