Self employed for a short time in another EEA country
You may be normally self-employed in the UK and go to work temporarily in another EEA country. As long as you do not expect to be there for more than 12 months, were normally self – employed for at least four months immediately before to work in another EEA country and continue to maintain your self – employed links with the UK, you may be able to carry on being insured under the UK NI scheme.
You will have to pay Class 2 and Class 4 NI contributions as if you were still in the UK. You will not have to pay into the scheme of the other EEA country.
You must apply for form E101. To do this, you must get an application form from the HMRC Residency.
If form E101 can be issued, it shows that you will carry on being insured under the UK scheme.
Self-employed construction workers in Germany
SECTION UNDER REVIEW :
If you go to Germany to work in the construction industry, you must register at the local office of the Chamber of Handicrafts (Handwerkskammer). Take your form E101 with you.
To register with the Handwerkskammer, you have to prove that you are properly trained and qualified in your trade. You will be asked to provide a Certificate of Experience from the:
Certification Unit
British Chamber of Commerce
Westwood House
Westwood Business Park
Coventry CV4 8HS
You should apply for this before you leave. There is a non-refundable charge.
Note: If you do not register at the Handwerkskammer, you are not allowed to be self-employed in Germany.
Self-employment that unexpectedly lasts for more than 12 months
If your job in another EEA country unexpecedly lasts longer than 12 months, and you have an E101, you may be able to carry on being insured under the UK scheme for not more than another 12 months. But this only if the insurance authorities of the EEA country you are working in agree to this extra time.
You must ask to carry on being insured under the UK scheme before the end of the first 12 months of your work. You will need to fill in form E102, which you can get from the HMRC Residency.
You should also check whether your situation is covered by any special contribution arrangements.
