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Working in Reciprocal Agreement and Double Contribution Convention countries (subsequently referred to as Social Security Agreement Countries)

Most of these agreements provide that you will be subject only to the legislation of the host country when you live and work there. However, there are exceptions to this for certain groups who continue to pay contributions to the UK and are then exempt in the host country. The most important exception concerns people sent to work temporarily in an agreement country by their UK employer. The exemptions are for a fixed period only - and the period varies from agreement to agreement.

To make sure that you are not asked to pay, your employer must apply for a certificate of continuing liability under the UK scheme. They should ask the HMRC Residency for the certificate.

When your employer asks for the certificate of continuing liability they will need to complete the form CA3822 and also sometimes the form CA3821. They can download these forms for the HMRC Residency website

If you are entitled, we will send two copies of the certificate to your UK employer. One is for you to keep. The other is for the people who represent your employer in the country where you will be working. You and your employer should look at the important notes on page 3 of the certificate.

Read about the employment requirements for social security agreement countries:

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Barbados

Working in Barbados for a UK employer for less than three years

You and your employer must pay UK Class 1 contributions on all your pay while you are working in Barbados if:

You will also have to pay UK Class 1 contributions if you are working in another country for a UK employer while continuing to pay contributions to the UK, and your UK employer sends you directly from the other country to work in Barbados.

Where the main conditions of the agreement are not satisfied it may be possible in exceptional circumstances for the Barbadian and UK Authorities to agree to the employee remaining home insured.

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Bermuda

Working in Bermuda for a UK employer for less than twelve months

You and your employer must pay UK Class 1 contributions on all your pay while you are working in Bermuda if:

You will also have to pay UK Class 1 contributions if you are working in another country for a UK employer while continuing to pay contributions to the UK, and your UK employer sends you directly from the other country to work in Bermuda.

Extensions

If your period of employment in Bermuda lasts longer, or is likely to last longer, than 12 months If you know before you go to work in Bermuda that your employment will last for more than 12 months at the outset, or if it unexpectedly lasts for more than 12 months, your employer should tell the HMRC Residency how long your employment is expected to last. They will then advise on what contributions you and your employer should pay.

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Canada

Working in Canada for a UK employer for less than five years

You and your employer must pay UK Class 1 contributions on all your pay while you are working in Canada if:

You will also have to pay UK Class 1 contributions if you are working in another country for a UK employer while continuing to pay contributions to the UK, and your UK employer sends you directly from the other country to work in Canada.

Extensions

If your period of employment in Canada is unexpectedly extended with the result that you are then likely to work there for more than five years, it may be possible, in exceptional circumstances and with the agreement of the Canadian authorities, to extend the period of your certificate. If the Canadian authorities agree, you and your employer will continue to pay UK contributions. For more details, your employer should contact the HMRC Residency.

Your employer in the UK may apply for a certificate of liability under the UK scheme. The application should be sent to the HMRC Residency.

Working in Canada for a UK employer for more than five years

You and your employer have to pay contributions to the Canada Pension Plan as soon as you start work in Canada. Neither you nor your employer will have to pay contributions to the UK during your employment in Canada.

It is important to note that Quebec is not included in the Double Contribution Convention between Canada and the UK and you may be required to pay contribution to both the UK and Quebec social security schemes during your first 52 weeks of your employment there.

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Israel

Working in Israel for a UK employer for less than two years

If you are not ordinarily resident in Israel but temporarily employed there by a UK employer, you and your employer must pay UK Class 1 National Insurance (NI) contributions on all your pay for the first two years of your employment there.

You will also have to pay UK Class 1 contributions if you are working in another country for a UK employer while continuing to pay contributions to the UK, and your UK employer sends you directly from the other country to work in Israel.

Where the main conditions of the agreement are not satisfied it may be possible in exceptional circumstances for the Israeli and UK Authorities to agree to the employee remaining home insured.

Extensions

If your period of employment in Israel is unexpectedly extended with the result that you are then likely to work in Israel for more than two years, it may be possible, with the agreement of the Israeli authorities, to extend the period of your certificate. If the Israeli authorities agree, you and your employer will continue to pay UK contributions, provided that the employment will not last longer than five years. For more details, your employer should contact the HMRC Residency.

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Jamaica

Working in Jamaica for a UK employer for less than three years

You and your employer must pay UK Class 1 contributions on all your pay while you are working in Jamaica if:

You will also have to pay UK Class 1 contributions if you are working in another country for a UK employer while continuing to pay contributions to the UK, and your UK employer sends you directly from the other country to work in Jamaica.

Where the main conditions of the agreement are not satisfied it may be possible in exceptional circumstances for the Jamaican and UK Authorities to agree to the employee remaining home insured.

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Jersey and Guernsey

Working in Jersey or Guernsey for a UK employer for less than three years

You and your employer must pay UK Class 1 contributions on all your pay while you are working in Jersey or Guernsey if:

You will also have to pay UK Class 1 contributions if you are working in another country for a UK employer while continuing to pay contributions to the UK, and your UK employer sends you directly from the other country to work in Jersey or Guernsey.

Extensions

If your period of employment in Jersey or Guernsey is unexpectedly extended with the result that you are then likely to work there for more than three years, it may be possible, in exceptional circumstances and with the agreement of the Jersey or Guernsey authorities, to extend the period of your certificate. If the Jersey or Guernsey authorities agree, you and your employer will continue to pay UK contributions. For more details, your employer should contact the HMRC Residency.

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Japan and the Republic of Korea

These agreements will generally keep someone sent from the UK to Japan or Korea to work for their normal UK employer, paying contributions here in the UK and exempt contributions in the host country, providing that their posting is not expected to last longer than 5 years at the outset. The employer should obtain a certificate from HMRC Residency before the employee goes.

The agreements also contain provisions applying to people who normally work in both the UK and the other country, to the self employed, civil servants and other groups. You can find more details on DCC's and the agreements between Japan and Korea on the HM Revenue & Customs website.

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Mauritius

Working in Mauritius for a UK employer for less than 24 months

You and your employer must pay UK Class 1 contributions on all your pay while you are working in Mauritius if:

You will also have to pay UK Class 1 contributions if you are working in another country for a UK employer while continuing to pay contributions to the UK, and your UK employer sends you directly from the other country to work in Mauritius.

Extensions

If your period of employment in Mauritius is unexpectedly extended with the result that you are then likely to work there for more 24 months, it may be possible, in exceptional circumstances and with the agreement of the Mauritian authorities, to extend the period of your certificate for a further 12 months. If the Mauritian authorities agree, you and your employer will continue to pay UK contributions. For more details, your employer should contact the HMRC Residency.

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New Zealand

Working in New Zealand for a UK employer

There are no contributions provisions - you may have to pay contributions in both countries for the first 52 weeks after which you will only pay contributions to New Zealand.

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Philippines

Working in the Philippines for a UK employer for three years or less

You and your employer must pay UK Class 1 contributions on all your pay while you are working in the Philippines if:

You will also have to pay UK Class 1 contributions if you are working in another country for a UK employer while continuing to pay contributions to the UK, and your UK employer sends you directly from the other country to work in the Philippines.

Extensions

If your period of employment in the Philippines is unexpectedly extended with the result that you are then likely to work there for more than three years, it may be possible, with the agreement of the Philippine authorities, to extend the period of your certificate for another year. If the Philippine authorities agree, you and your employer will continue to pay UK contributions. For more details, your employer should contact the HMRC Residency.

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Republics of the former Yugoslavia

Working in the Republics of the former Yugoslavia for a UK employer for less than 12 months

If you are not ordinarily resident in the Republic and are employed by a UK employer, you and your employer must pay UK Class 1 National Insurance contributions on all your pay for the first 12 months of your employment there.

You will also have to pay UK Class 1 contributions if you are working in another country for a UK employer while continuing to pay contributions to the UK, and your UK employer sends you directly from the other country to work in the Republic.

Extensions

If your employment in the Republic lasts longer than 12 months, you can continue to be insured under the UK scheme for a further period, provided the authorities in the Republic agree to extend the period before the end of the first 12 months. If the authorities in the Republic agree, you and your employer will continue to pay UK contributions. For more details your employer should contact the HMRC Residency.

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Turkey

Working in Turkey for a UK employer for less than three years

You and your employer must continue pay UK Class 1 contributions on all your pay while you are working in Turkey if:

Where the main conditions of the agreement are not satisfied it may be possible in exceptional circumstances for the Turkish and UK Authorities to agree to the employee remaining home insured. For more details your employer should contact HMRC Residency.

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USA

Working in the USA for a UK employer for five years or less

For the first five years you and your employer must pay UK Class 1 contributions on all your pay while you are working in the USA if

Extensions

If, from the outset, you intend to work in the USA for longer than five years, you will normally have to pay contributions to the US scheme as soon as you start work there.

If your period of employment in the USA is unexpectedly extended beyond five years, but for no longer than six years in total, it may be possible to issue further certificate to enable you and your employer to continue to pay UK contributions. For more details, your employer should contact the HMRC Residency.

If your period of employment in the USA is extended beyond six years, your employer should tell the HMRC Residency how long your employment is expected to last. They will advise on what contributions you and your employer should pay.