Working for a UK employer or self-employed
If you are going to work in the European Economic Area (EEA) or Switzerland, and continue to pay compulsory UK National Insurance (NI), you may be entitled to healthcare paid for by the UK. This will include any dependants that go with you.
You will be treated on the same basis as a resident of that country. Make sure you check any country-specific information before travelling to see what healthcare is covered.
Use the Country-by-country guide and select a EEA country from the list for detailed information.
Working abroad for one year or less
If you are working abroad for a year or less, you will need form A1 (or E101 if you are going to Iceland, Liechtenstein, Norway or Switzerland) to show that you continue to pay compulsory tax and NI in the UK. To apply for an A1 (or E101) your employer needs to contact HM Revenue and Customs (HMRC).
HMRC
Charity, Assets and Residence
Room BP1301
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
Additionally, you will need to apply for a European Health Insurance Card (EHIC), which enables you to access healthcare while working abroad.
You can apply for a second period of up to 12 months in case your stay unexpectedly lasts longer then one year. If your application is successful, another A1 (or E102) will be issued. Make sure your EHIC is renewed as well. For more information, contact HMRC.
Working abroad for over two years
If you are working abroad for two years or more (maximum of five years), your employer should contact HM Revenue and Customs (HMRC) for the following forms:
- A1 (or E101): this will show that tax and NI contributions are paid in the UK.
- S1 (or E106): this will give you and your family the same medical cover as residents of that country.
HMRC
Charity, Assets and Residence
Room BP1301
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
Check any country-specific information before travelling to see what healthcare is covered. Use the Country-by-country guide and select a EEA country from the list for detailed information.
