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HMRC has updated their guidance on National Insurance for workers whose work location has been affected by Covid-19.

The guidance applies to workers who normally work either in the UK or the EU. If, because of Covid-19 travel restrictions, an employee’s work location has temporarily changed, HMRC will consider an individual’s circumstances to determine if the employee should be paying UK National Insurance (NI) contributions.


Where the employee requires proof that they need to pay UK NI contributions, then they can apply for a certificate or document from HMRC. They must include details of Covid-19 restrictions.

If an employee works in the EU, Norway or Switzerland they will only need to pay social security contributions in one country. This is usually the country where the work takes place. However, workers in certain occupations or temporarily working in the EU, Iceland, Liechtenstein, Norway or Switzerland may be able to continue paying UK NI and can obtain documentary proof from HMRC.

The following table sets out which form needs to be completed to apply to HMRC for the relevant certificate or document. Applications can be made by employers, their agents, or the individual either online via the Government Gateway (ID and password required). Alternatively, the form can be completed onscreen and printed and sent by post.

Your circumstancesForm to complete
Your employer sends you to work temporarily in the EU, Iceland, Liechtenstein, Norway or Switzerland.Form CA3822
You’re normally self-employed in the UK and you’re going to temporarily carry out some activities in the EU, Iceland, Liechtenstein, Norway or Switzerland.Form CA3837
You’re working in 2 or more of the UK, EU, Iceland, Liechtenstein, Norway or Switzerland.Form CA8421
You’re flight or cabin crew with a home base in the UK. Form CA8421
You’re a UK civil servant or other government workerForm CA3822
You’re a UK resident who works on a vessel at sea with a UK flag or an EU, Norwegian, Icelandic or Swiss flag but you’re paid by someone based in the UK.Form CA3822

Further details can be found here.

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