Other types of work in social security agreement countries
If your work in a non-EEA country does not fulfil all the conditions for that country listed in working in another country for a UK employer, and is not covered by any special contribution arrangements, and you are not self-employed in the UK, you will not have to pay UK Class 1 or Class 2 contributions. But you may have to pay into the scheme in the country you are working in.
It is important that you get in touch with that country's authorities as soon as you start working there. They will be able to tell you what you have to do about national insurance in that country and how you can become a member of their scheme. They will also tell you what you must pay and what sort of benefits you will get. Please see the section Addresses for enquiries about contributions and benefits.
Some social security agreement countries have different rules if you are working both there and in the UK.
Employed in the UK and another country, while resident in the UK
If you are employed in the UK and a non-EEA country for the same period, and remain ordinarily resident in the UK, you and your UK employer will have to pay Class 1 contributions. You will not have to pay into the other country's scheme. To make sure that you are not asked to pay, ask the HMRC Residency for a certificate or letter confirming your UK NI liability.
This is the case for:
- Barbados
- Jamaica
- Japan
- Jersey and Guernsey
- Republic of Korea
- Mauritius
- The Philippines.
Employed in the UK and self-employed in another country
If you are employed in the UK and self-employed in:
- Barbados
- Jamaica
- Jersey and Guernsey
- Mauritius
- The Philippines
for the same period, you and your UK employer will be liable to pay Class 1 contributions and you will be excempt self employed contributions in the other country. Ask the HMRC Residency for a certificate/letter confirming your UK NI liability.
In the case of Canada, Japan, Korea and USA, a person who is ordinarily resident in the UK, employed in the UK but who is also self employed in the USA, will be subject to the legislation of the UK.
