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Special rules mean that people often have to pay National Insurance contributions when they work overseas. These rules can help them to remain in the UK’s Social Security system when they go abroad. In many countries, where you continue in the UK scheme, you can be exempt from foreign Social Security contributions. You can get an overview of the main rules from this page.

When you are no longer required to pay compulsory contributions to the UK, you may be able to pay voluntary contributions to protect your right to some Social Security benefits.

If you want to know more about contributions when you are abroad, you can contact us at HMRC NICO International Caseworker.

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Working in the European Economic Area (EEA)

There are special rules if you are going to work in:

Austria, Belgium, Bulgaria, Denmark, Finland, France, Germany, Gibraltar, Greece, Iceland, Italy Liechtenstein, Luxembourg, The Netherlands, Norway, Portugal, Republic of Ireland, Spain, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Romania Slovakia and Slovenia.

Switzerland is not in the EEA but most of the same rules apply.

Working in Social Security Agreement Countries

There are special rules if you are going to work in:

Barbados, Bermuda, Canada, Israel, Jamaica, Japan, Jersey and Guernsey, Korea, Mauritius, Philippines, Turkey, United States of America, Yugoslavia (not including Slovenia). Special rules also apply when you work in the Isle of Man.

Working outside the European Economic Area, Switzerland or Social Security Agreement Countries

Voluntary contributions