National Insurance for posted workers from reciprocal agreement countries

Reciprocal social security agreement countries

You can find a list of the countries with which the UK has a social security agreement on GOV.UK.

You can find more information on the position involving the EU, Gibraltar, Iceland, Norway, Liechtenstein and Switzerland on GOV.UK.

If you are posted to the UK from a country within the EEA or Switzerland, please see National Insurance contributions for posted workers from the EEA or Switzerland.

Where you need to pay social security

Migrants who are posted to the UK from a country with which the UK has a reciprocal social security agreement (sometimes called a double contributions convention, bilateral agreement or totalisation agreement), may not have to pay National Insurance contributions in the UK under the terms of the specific agreement.

You need to consider the terms of the relevant agreement to determine the rules that apply – the relevant agreement is the agreement between the UK and the country to which the employee used to pay contributions (although where three or more countries are involved the position may be more complex and we would recommend seeking professional guidance if this is the case for you). In general, these agreements provide that the migrant has to pay UK National Insurance contributions unless all of the following conditions apply:

• They were employed by their employer in the country from which they came to the UK.
• They were insured under the social security legislation of that country.
• They were sent to the UK by that employer to work in the UK for a time expected to last no more than the time specified in the agreement.

If you are normally self-employed in a country that has an applicable social security agreement with the UK, and you will be carrying out your self-employed activities temporarily in the UK, you may not have to pay UK National Insurance contributions. Instead, you may remain in your home country social security system.

If appropriate, your home country will issue you with a certificate to confirm that while working in the UK you should continue to pay contributions to your home country and are exempt from paying UK National Insurance contributions. If you are unsure if this will apply to you, we advise you check with the social security authority in your home country.

However, in most cases, migrants are hired in the UK by UK-based employers, so these rules do not apply and the migrant has to pay National Insurance contributions from the first day of working in the UK.

UK social security benefits

For migrants covered by a reciprocal agreement, contributions paid to the social security authorities of the UK and the home country in accordance with the agreement are all counted when determining eligibility for benefits payable by each country. The agreement contains detailed rules for different types of benefit, and information on whether an employee will receive benefits from the UK or from their home country.

For migrants covered by a double contributions convention (for example, Japan, Canada and the Republic of Korea) contributions paid to each country will count towards benefits in that country only, according to each country's own rules. There is no amalgamation of contributions for benefit purposes.

Returning to your home country

Even if you do not claim any benefits in the UK, or are here for just a short time, you cannot usually reclaim National Insurance contributions when you leave, unless it was paid in error (for example, you paid UK National Insurance contributions when the agreement stipulated you should have paid in your home country).

The National Insurance contributions are not strictly transferable to another country's scheme either. However, it may help to determine eligibility to state benefits in that other country.

There are special rules if you come to the UK from one of the countries with which the UK has a social security agreement. Details of how National Insurance contributions works for someone who has worked in the UK can be found in the individual social security agreements.

There is a list of countries with which the UK has social security agreements on GOV.UK. You may wish to contact the International Pension Centre for more information on the position if you go to such a country.

More information

For more information, see HMRC’s RDR1 guidance (paragraphs 11.15 onwards) on GOV.UK.