Employees Working in EEA Countries - New application forms for form E101

Written by Ian Congreave - Filed under: National Insurance Contributions (Int) on June 24th, 2009

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When an employer sends employees abroad for the first time to work in member countries of the European Economic Area (EEA) or a country with which the UK has a Reciprocal Agreement for NICs purposes, the employer must first complete form CA3821, a questionnaire providing information about the employer. The employer must meet certain conditions before HMRC will issue E101 certificates in respect of individual employees, allowing them to continue to pay UK NICs while abroad for an initial period of up to two years. Once approved by HMRC, the employer can submit individual forms CA3822 in order to apply for E101 certificates of continuing liability.

However, if an employee will be working in two or more EEA countries, form CA8421 must be used to apply for an E101 certificate or, in the case of “international transport workers”, form C8421(A). An “international transport worker” is a person employed in two or more EEA countries by an international transport undertaking, namely a business which, either on its own behalf or as an agent for others, carries passengers or goods by rail, air, road or inland waterway.

All of the new and updated forms are available at the link below.

Further information:
National Insurance contributions, Retirement Pension Forecasts and advice for those abroad

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Written by Ian Congreave -

Filed under: National Insurance Contributions (Int) on June 24th, 2009