Employees temporarily posted to a country in
the EU, European Economic Area (EEA)
or Switzerland
About this form
This form is designed to be filled in on screen. You must answer all the questions except those marked 'optional'. You can’t
save the form but once you’ve completed it you’ll be able to print a copy and post it.
When to use this form
This form should be completed by UK employers that are sending an employee to work in a country within the EU, European
Economic Area (EEA) or Switzerland. 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.
If the employee will be simultaneously working in two of any of the UK, EU, EEA countries or Switzerland form CA8421
should be completed instead.
About this form continued
More information
An employee working abroad can only remain subject to UK legislation under Article 12.1 Regulation (EC) No 883/04, or
14.1(a) of Council Regulation (EEC) No 1408/71, if they remain directly employed by the employer which posts them to work
abroad.
The posting employer must be directly responsible for the recruitment, contract of employment and termination of
employment. They must also have the authority to determine the nature of the work.
The employee should have been subject to UK National Insurance legislation for at least one month immediately before the
posting abroad to be able to remain UK insured under either Article 12.1 of Regulation (EC) No 883/04 or Article 14.1(a) of
Council Regulation (EEC) No 1408/71.
If the employee is subject to UK National Insurance legislation:
• and they are covered under the Withdrawal Agreement or one of the related agreements we will send form PDA1
(or E101 if they're a non-EU, EEA or Swiss national) to you
• and they are not covered under the Withdrawal Agreement or one of the related agreements, but they are covered under
a social security agreement between the UK and another country we will let you know
• we may tell the competent authorities in the country in which the employee is working that they are subject to UK legislation
• you should continue to pay UK National Insurance contributions (NICs) where applicable
If the employee is subject to the social security legislation of another country we will tell you why.
For more information about the Withdrawal Agreement go to www.gov.uk and search for 'Withdrawal Agreement explainer
Part Two: citizen's rights'.
You should notify us immediately of any change in employment circumstances, particularly if the
intended posting does not take place, starts after the dates you have told us about or ends before the intended date.
We may check the circumstances throughout the period of posting to ensure that the conditions under
which the employee remains subject to UK legislation are still met.
About you
Are you an agent, employer or employee completing this form?
agent
employer
employee
CA3822 v3.0 Page 1
Employee details
Last name
Kovacs
First name
Valeria
Have you had a previous name?
Yes
No
Residential address
Is this address in the UK?
Yes
No
Line 1
117B High Road
Line 2
London
Line 3 (optional)
Postcode
N2 8AG
Date of birth
07 12 1974
Nationality
British
Place of birth
Hajduboszormeny
National Insurance number
SJ030056A
Is the employee a UK national?
Yes
No
CA3822 v3.0 Page 2
Has the employee lived or worked in a European Union country, Iceland, Liechtenstein, Norway or Switzerland in
the last 6 years?
Yes
No
Is the employee a family member of an EU, EEA or Swiss National?
Yes
No
Don't know/prefer not to say
Does the employee have dual nationality?
Yes
No
Enter all the nationalities that apply to you
Hungarian (by birth), British (by naturalisation)
Was the employee a dual national from birth?
Yes
No
Did the employee acquire this dual nationality before 1 January 2021?
Yes
No
PDA1/E101
Is this an application to extend or renew an existing PDA1/E101 certificate?
Yes
No
Employment details
Name of UK employer
Cheeky Pint Productions Ltd
CA3822 v3.0 Page 3
Employers UK address
Line 1
160 Old Street
Line 2
London
Line 3 (optional)
Postcode
EC1V 9BW
If the employer is a registered company is this the address of the registered office?
Yes
No
Do you know the PAYE reference?
Yes
No
PAYE reference
120 / EE49718
Is the employee employed by an employment agency?
Yes
No
Was the employee recruited in the UK?
Yes
No
Date employment started with the UK employer?
23 01 2023
Who holds the employee's contract of service?
UK company
Who pays the employee's wages?
UK company
Current posting details
CA3822 v3.0 Page 4
If the posting is for a period of more than 24 months, or is an extension to a previous posting that will take the total period
beyond 24 months (12 months for non-EU, EEA or Swiss nationals), we require a signed statement from the employee. This
should state that he or she wishes to remain UK insured during the posting, giving reasons why it would be in his or her best
interest to remain UK insured. If the employee is an Offshore worker undergoing work in various oceans please indicate this
in the first question below.
In which country will the employee be working?
Hungary
Period of employment overseas
Start date
23 01 2023
End date
27 10 2023
Name of company where the work will be carried out
Origo Studios
Is the address of company where the work will be carried out different to the employers address previously given?
Yes
No
Address
Is this address in the UK?
Yes
No
Line 1
Felsokert str. 9
Line 2
Budapest
Line 3 (optional)
1151
Country
Hungary
Was the employee posted directly from the UK?
Yes
No
CA3822 v3.0 Page 5
Is the employee being sent to replace another person?
Yes
No
Work details
Where will the work be carried out?
Offshore
Onshore
Both
What type of work will the employee be doing?
Accounting
Has the employee had previous periods working abroad within the last five years?
Yes
No
Has the employee been self-employed in the last five years?
Yes
No
Declaration
✔ By selecting confirm and send you are confirming that:
• all the information you’ve provided is correct and complete
• should the circumstances on which this application was completed change, you will tell HMRC immediately
• any data sourced from an employee was done so with their consent and knowledge that the information they supplied would
support this application
When you have printed the form, please sign and date it in the appropriate boxes.
Signature
Date
DD MM YYYY
What to do now
Please send the completed form to:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
CA3822 v3.0 Page 6
