Form E101 certificate

Election to pay NI via UK employer

An employee of a UK registered employer, that works abroad and receives a salary from the UK employer, can elect to continue to pay UK National Insurance contributions via the UK employer. The employer applies for the E101 on behalf of the employee who is given the certificate [once issued by Inland Revenue]. It is this certificate that the employee must produce on request to the relevant Foreign Authority in the country of work.


E102 Certificate

A self-employed person, registered as self-employed in UK, that works abroad and declares the income via his/her Schedule D reference in the UK, can elect to continue to pay UK National Insurance contributions via the UK tax reference. He or she applies for the E102 and is sent the certificate by the Inland Revenue. It is this certificate that the self-employed person must produce on request to the relevant Foreign Authority in the country of work.


E104 Certificate

This certificate is issued in respect of insurance for sickness and maternity.


E301 Certificate

This certificate is issued in respect of insurance for unemployment.


Applicable countries in EEA

(and Reciprocating Agreement Countries)

European Economic Area countries

  • Austria
  • Belgium
  • Bulgaria [from 1st July 2007]
  • Cyprus
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France
  • Germany
  • Greece
  • Hungary
  • Iceland
  • Ireland, Republic of [Eire]
  • Italy
  • Latvia
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Malta
  • Netherlands
  • Norway
  • Poland
  • Portugal
  • Romania [from 1st July 2007]
  • Slovakia
  • Slovenia * [see Yugoslavia below]
  • Spain
  • Sweden
  • Switzerland [from 1st June 2002]**

** Switzerland is not a member of the EEA, but as a result of an agreement with the EU, rules on social security also largely cover Switzerland.

Reciprocal Agreement countries

  • Barbados
  • Bermuda
  • Bosnia-Hercegovina
  • Canada
  • Croatia
  • Guernsey
  • Israel
  • Jamaica
  • Japan
  • Jersey
  • Macedonia
  • Mauritius
  • Montenegro
  • New Zealand
  • Philippines
  • Republic of Korea [South Korea]
  • Serbia
  • Turkey
  • USA
  • Yugoslavia *

*The Slovenia part of the Yugoslavia Reciprocal Agreement has been superseded by the European Community Regulations.

Contact

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