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Posted Fri, 04 Aug 2023 11:08:47 GMT by
My partner is taking up a fixed term 2 year contract in France and we intend to move there together in a couple of months. I'm currently employed in an admin role by a UK company with no international presence. We are exploring whether I could retain my job and work remotely from France for my current employer. As the move is temporary, and we'll be returning to live in the UK permanently in 2 years' time, I would prefer to continue paying into the UK's NI system. The HMRC guidance at https://www.gov.uk/guidance/national-insurance-for-workers-from-the-uk-working-in-the-eea-or-switzerland suggests that: "If you leave the UK to work in: the EU or Switzerland, you will only pay into one country’s social security scheme at a time You only need to pay National Insurance in the UK if HMRC has issued you with the relevant certificate. The certificate can be used as evidence that you do not need to pay social security contributions in the country you are working in. You, or your employer, should apply for a certificate if any of the following apply, you’re: employed in the UK by an employer who normally carries out their activities in the UK, and you’re going to work temporarily in either an EU country or Switzerland for up to 2 years" However there are other sources online suggesting that this applies only to workers who are "posted" abroad by their employer to carry out a work assignment. Is there any way to confirm that I am eligible to continue paying National Insurance in the UK for up to 2 years, even though I am choosing to work abroad temporarily, and not being formally posted?
Posted Wed, 09 Aug 2023 07:16:53 GMT by HMRC Admin 20 Response
Hi CJ123,

The only way we can consider whether you would be entitled to continue to pay UK National Insurance contributions, is if you complete the application forms CA3821 and CA3822.  
In some circumstances we can consider the application where the employee isn’t posted, but has agreement with their employer that they can work in another EU country temporarily.

Thank you.

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