Work in an EU country

You have the right to work in any country in the European Economic Area (EEA) without a work permit if you’re a UK citizen.

The EEA includes:

• all countries in the European Union (EU)
• Norway, Iceland and Liechtenstein

Your rights

You'll have the same rights as nationals of the country you're working in when it comes to:

• working conditions
• pay
• social security (eg benefits)

Work in a non-EU country

You’ll need a work permit to work in most non-EU countries if you’re a UK citizen. In most cases, you’ll need a job offer from your chosen country so that you can get a visa to move there. Some countries, like Australia, Canada and New Zealand, use a points system to decide whether you’re eligible for a visa.

Check with the UK-based embassy of the country you want to work in to see what you need to do.

The UK has ‘reciprocal’ healthcare arrangements with most European countries. This means that UK citizens get free or reduced cost medical treatment. If you’re going to be working in a European Economic Area (EEA) country, you need to get an EHIC (European Health Insurance Card) to get this treatment.

The EEA includes:

• all countries in the European Union (EU)
• Norway, Iceland and Liechtenstein

Outside the EEA, you usually have to pay for any medical treatment, although there are a few exceptions to this. A country-by-country guide to what you can get is on the NHS Choices website.

You're a ‘posted worker’ if your employer temporarily sends you from one European Economic Area (EEA) country to another.

Protection for posted workers

Your employer must follow some of the employment rules of the country you've been posted to. These are the ones relating to:

• maximum work periods and minimum rest periods
• minimum paid annual holidays
• the minimum rates of pay (including overtime)
• health and safety at work
• protection for women who are pregnant or have just given birth
• equal treatment for men and women and other rules to prevent discrimination
• hiring out agency workers

Example
If the country you're posted to has a higher minimum wage, your employer must give you that rate or higher.

Your employer is allowed to offer you better employment terms and conditions than the minimum in the country you've been posted to.

You may have to pay National Insurance contributions for any time you're working in an European Economic Area (EEA) country.

Normally, this means you won't have to pay contributions to the other country's social security scheme. More information is on the HMRC website.

Wherever you’re going, you can also choose to pay voluntary contributions so that there aren’t gaps in your National Insurance contributions record if you return to the UK.

You might still have to pay UK income tax, depending on your residency status (ie whether you’ll be a permanent or temporary resident, or something else) in the country you’re going to.

Fill in Form P85 to tell HMRC that you’ve left or are about to leave the UK to live or work abroad.

HMRC will tell you if you’re owed a tax refund and will work out if you’ll become ‘non-resident’ in the UK and how this affects your tax.

Download 'Form P85 - Leaving the UK: getting your tax right' (PDF, 213KB)

Fill in the form and send it to:

HM Revenue & Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX