National Insurance for self-employed performers working overseas
When working overseas, arrangements should be made to ensure that you do not pay more national insurance than is necessary, if any at all. However, to qualify, you must be able to produce a copy of your contract and meet several other criteria.
Prior to May 2010, form E101 was issued to show that an individual was covered by UK national insurance legislation for a period of twelve months (with a possible further extension of an additional twelve months) when he or she went to work in countries outside the EU. As from the 1 May 2010, form E101 has been replaced by form A1 and when issued will mean that there is no requirement to pay national insurance contributions overseas.
If going to work in an EEA country for a period of less than twenty four months, applications can be made by self-employed individuals on form CA3837. In order to qualify you must produce a copy of your contract and also be able to show:
- That you habitually carry out substantial self-employed activities in the UK.
- That you have been self-employed for at least two months before going overseas.
- Provide evidence that self-employment will continue after your return to the UK.
A problem can arise where a performer has been substantially working in the theatre paying Class I Contributions and has applied for deferment of Class II Contributions due to low other self-employed earnings. In this instance it is necessary to register to pay self-employed contributions to cover the period throughout the time the individual is abroad.
Contact us
To ensure that you are paying the correct amount of contributions, please contact a member of our media & entertainment team or email your enquiry to us.
