Ask HMRC to confirm that an employee working in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland needs to pay only UK social security contributions.
Read the National Insurance for workers from the UK working in the EU, Iceland, Liechtenstein, Norway, or Switzerland guide to find out if you need to complete this form.
You can use this form if you’re an employer, employee or an agent acting on behalf of an employer or employee.
Use this form for employees working temporarily in only one of the following:
- an EU country
- Gibraltar
- Iceland
- Liechtenstein
- Norway
- Switzerland
You cannot apply more than 12 months in advance.
Before you start
You must have confirmation from HMRC that your business is eligible to apply for a certificate. You need to make this check every 2 years.
You can ask HMRC to confirm your eligibility using form CA3821.
What you’ll need
You’ll need to know the following employee information:
- their country and place of birth
- if they’ve changed their name, you’ll need their previous one
- which nationalities they hold
- if they’ve previously been self-employed in the UK in the last 5 years, you’ll need the end-date of their self-employment
If you do not have this information, you may be unable to complete and submit form CA3822. Even if you are able to submit the form without the information, it may take us longer to process your application.
You might also need to check if the employee:
- has a husband, wife or partner who has an EU Settlement Scheme status
- holds a non-UK nationality they got before 1 January 2021
- holds a right to work in the UK — if they do, you’ll need to know what type of right to work they hold and if they held this right before 1 January 2021
- has a current right to reside in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, if they do, you’ll need to know if they held this right before 1 January 2021
- has lived or worked in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland before 1 January 2021
- will be resident in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, and if they have dependants living with them who also need healthcare cover — if so, you’ll need the following details for each dependant:
- name
- date of birth
- their working status (if they are over 16 years old)
If you’re applying for a certificate for a period longer than allowed, you’ll need a statement signed by the employee. The signed statement should cover why the employee wants to continue paying UK National Insurance while working abroad and how it’s in their best interest.
If you’re an agent
If you’re an agent working on behalf of your client, your client needs to fill in an authorising your agent (64-8) form. Attach the completed form to your CA3822 application form.
If you’re applying for an extension to an existing certificate
You’ll need to know the date the existing certificate expires and any changes in the employee’s circumstances since the previous application. If the total time period for the existing certificate and the extension is longer than allowed, you’ll need a statement signed by the employee. The signed statement should cover why the employee wants to continue paying UK National Insurance while working abroad and how it’s in their best interest.
How to apply
Apply online
You’ll need to apply using one of the following:
- a Government Gateway user ID and password — if you do not have a user ID, you can create one when you apply
- an email address
If you’re an agent applying on behalf of your client, you should use your own Government Gateway user ID and password.
You do not have to fill in the form in one go. You can save your answers and return later.
If you’re an employer, employee or agent:
Apply by post
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You need to open and complete this form online. As you cannot save your progress, you may want to get all your information together before you start.
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Fill in form CA3822.
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Print and post it to HMRC, using the postal address shown on the form.
This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
Email HMRC to ask for this form in Welsh.
After you apply
You should let HMRC know immediately of any change in employment circumstances, particularly if the intended period of work abroad does not take place, or ends before the intended date.
HMRC may check the circumstances throughout the period the employee is working abroad to make sure that the employee can pay UK National Insurance contributions.
