# Social security payments



## 1690414 (Jun 16, 2018)

Hi first post, apologies if this is answered elsewhere.
My UK employer has said they would be happy for me to work remotely from Portugal, permanently, where they have no presence.
I understand they would continue to deduct PAYE at UK rates.
What about social security - looks like I would have to pay employee contributions locally but would my employer also have to pay Portuguese employer contributions? Soc Security employer rates seem to be much higher in Portugal and other EU countries than the UK.


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## Dunedin (Aug 12, 2013)

The general rule for social security payments is that these are payable to the country in which the employment is carried out and at that countries rates. There are rules which can allow an individual who is posted for no more than two years to continue to pay social security to the original country. However this rule only applies if the posting is not expected (at the time that it starts) to last for two year or less. More information can be see here
https://www.gov.uk/national-insurance-if-you-go-abroad

You should complete the paperwork to HMRC showing that you are moving abroad to work full time and will be non-resident in the UK. HMRC will issue you with an NT notice of coding.

However your employer will need to comply with the Portuguese rules on their equivalent of PAYE. 

You may benefit from various incentives that reduce tax in Portugal for new residents.


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## 1690414 (Jun 16, 2018)

Thanks so much for this advice


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