SA29. Your social security insurance, benefits and healthcare rights in the European Economic Area
Insurance and contributions
3. Self-employed for a short time in another EEA country
You may be normally self-employed in the UK and go to work in another EEA country. As long as you do not expect to be there for more than 12 months, you will carry on being insured under the UK NI scheme.
You will have to pay Class 2 and possibly Class 4 NI contributions as if you were still in the UK. You will not have to pay into the scheme of the other EEA country.
You must apply for form E101. To apply for form E101, you must get an application form from the HM Revenue and Customs or the form can be downloaded from the HM Revenue and Customs's website. If form E101 can be issued, it shows that you will carry on being insured under the UK scheme.
Self-employed construction workers in Germany
If you go to Germany to work in the construction industry, you must register at the local office of the Chamber of Handicrafts (“Handwerkskammer”). Take your form E101 with you.
To register with the “Handwerkskammer”, you have to prove that you are properly trained and qualified in your trade. You will be asked to provide a Certificate of Experience by making an on-line application by clicking on the Certificate of Experience website www.certex.org.uk
You should apply for this before you leave. There is a charge for each certificate issued
Note – If you do not register at the “Handwerkskammer”, you are not allowed to be self-employed in Germany.
Self-employment that unexpectedly lasts for more than 12 months
If your job in another EEA country lasts longer than 12 months, although you did not expect it to, you can carry on being insured under the UK scheme for not more than another 12 months. But this is only if the insurance authorities of the EEA country you are working in agree to this extra time.
You must ask to carry on being insured under the UK scheme before the end of the first 12 months of your work. You will need to fill in form E102, which you can get from HM Revenue and Customs. But see also Self-employed in two or more EEA countries, Self-employed in one EEA country and employed in another and Special arrangements.