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Form to complete Form CA3822. If HMRC advises that you must pay UK National Insurance contributions, we will issue a certificate or document for you to use as proof that you do not have to pay social security contributions in the EU, Iceland, Liechtenstein, Norway or Switzerland.
Where the employee will only be working abroad temporarily then, depending on the country they go to, they may be able to apply to HMRC for a document (known as a PDA1/E101) which allows them to carry on paying National Insurance contributions only in the UK.
This form will enable us to determine which country's social security legislation will apply. If this is the first time your company has contacted us about sending employees to another country you should also complete form CA3821.
It can take some time, often 3-4 months, for an application to be processed and a certificate issued. This is why it is best to apply as soon as it is known that the employee will be going overseas.
Who needs an A1 form? If an employee travels to the EU for work, either on a business trip as a business visitor, or as a posted worker to provide a service, they will need an A1 form. Both business visitors and posted workers are covered by the UK social security system, and will need an A1 form.
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Where can I get an A1 form? The national insurance page on the gov.uk site provides A1 application forms. HMRC will issue the approved A1 form. If you are a director of your own limited company, then your company needs Form CA3821 and Form CA3822 (this form is for each individual employee for issue of Form A1).
PDA1 certificate for a posted worker in the EU or EEA under EU Regulations Application Form (EUW1) From Department of Social Protection. Published on 22 June 2021. Last updated on 20 October 2021. This application form is used for employed persons posted to another EU or EEA member state.
Who needs an A1 certificate? If you are travelling to the EU for business or work, including whether you are a business visitor of posted worker, you will need an A1 certificate. This also applies to both self-employed professionals and those on assignment.

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