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From 6 January 2024, the main rate of class 1 National Insurance contributions (NIC) deducted from employees’ wages is reduced from 12% to 10%. From 6 April 2024, the main rate of self-employed class 4 NIC will reduce from 9% to 8% and class 2 NIC will no longer be due. Those with profits below £6,725 a year can continue to pay class 2 NIC to keep their entitlement to certain state benefits. Our guidance will be updated in full in spring 2024.

Updated on 6 April 2023

EU and EEA countries

EU countries

There are currently 27 countries in the European Union (EU), as listed below:

  • Austria
  • Belgium
  • Bulgaria
  • Croatia
  • Cyprus
  • Czech Republic (Czechia)
  • Denmark
  • Estonia
  • Finland
  • France
  • Germany
  • Greece
  • Hungary
  • Ireland
  • Italy
  • Latvia
  • Lithuania
  • Luxembourg
  • Malta
  • Netherlands
  • Poland
  • Portugal
  • Romania
  • Slovakia
  • Slovenia
  • Spain
  • Sweden

The United Kingdom left the EU on 31 January 2020. During the period from 1 February 2020 to 31 December 2020, known as the implementation period or transition period, EU law continued to apply in the UK.

You can find more information about the EU on its official website.

EEA countries

You are a European Economic Area (EEA) national if you are a citizen or national of one of the following countries:

  • Austria
  • Belgium
  • Bulgaria
  • Croatia
  • Cyprus
  • Czech Republic (Czechia)
  • Denmark
  • Estonia
  • Finland
  • France
  • Germany
  • Greece
  • Hungary
  • Iceland
  • Ireland
  • Italy
  • Latvia
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Malta
  • Netherlands
  • Norway
  • Poland
  • Portugal
  • Romania
  • Slovakia
  • Slovenia
  • Spain
  • Sweden

The United Kingdom left the EEA when it left the EU on 31 January 2020.

Iceland, Liechtenstein and Norway are EEA member states, but they are not members of the European Union (EU).

Switzerland is not a member of the EU or the EEA. However, Swiss nationals have rights which are similar to those of nationals of EEA countries.

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