Special contribution arrangements for government and similar employment in Canada

If you are working in Canada for the UK government, and you are entitled to diplomatic privileges and immunities in accordance with the provisions of the Vienna Conventions on Diplomatic or Consular Relations, you and your employer should contact the HMRC Residency for advice about your National Insurance position.

If you are in UK government service and you are not covered by the Vienna Conventions, you and your employer must continue to pay UK contributions for the full period of your employment in Canada.

If, while you are in Canada, you accept an offer of employment made to you by a UK diplomatic mission or consulate in Canada, or if you are in the private service of an official of the mission or post, and your employment is not covered by the previous paragraphs, you may choose to pay UK contributions rather than Canada Pension Plan contributions, provided that: you have been insured in the UK at any time before starting your current employment in Canada; and you choose to pay UK contributions within three months of starting work in Canada. If you choose to pay UK contributions, contact the HMRC Residency. Otherwise, you will have to pay contributions to the Canada Pension Plan from the start of your employment in Canada. You will not have to pay UK contributions.