Cross-border worker check
Living on one side of the border and working on the other splits your tax, benefits and pension between two systems. Answer four questions and see which country does what for you, with a link to the detail for each.
Which country does what for you?
Four questions. Nothing you choose is saved or sent anywhere.
Both answers are the same side of the border
This check is for people who live on one side and work on the other. For everything else, start with Ireland or Northern Ireland.
You are a cross-border worker
A cross-border worker, also called a frontier worker, lives in one country and works in the other, and goes home at least once a week. Irish and British citizens can live and work on both sides under the Common Travel Area. Other nationalities have their own permission rules: see Citizens Information.
Which country pays your benefits
In general, the country you work in pays your social welfare. You are covered by one social security system at a time, and the PRSI and National Insurance you paid in the other country are recognised too.
Your rights under the Common Travel Area →Tax: you live in Ireland and work in the North
Your tax and National Insurance are taken from your pay in the North. You also have to make an annual self-assessment to Revenue in Ireland. The double taxation agreement gives you a credit for the tax you already paid in the UK, but you may have to pay extra tax in Ireland because of the different tax rates, or your spouse's earnings.
You should apply for Trans-Border Workers' Relief in Ireland, which can reduce what you owe here.
The relief and its 13-week rule →Tax: you live in the North and work in the Republic
Where you are taxed depends on where you physically do the work, so days worked from home in the North matter. Read these two before your next tax year.
Child Benefit: the UK pays
The UK pays your Child Benefit. If the UK rate is less than Ireland's, you can apply to Ireland for a top-up.
Child Benefit across the border →Child Benefit: the UK pays
If you both work in Northern Ireland, the UK pays your Child Benefit. If the UK rate is less than Ireland's, you can apply to Ireland for a top-up.
Child Benefit across the border →Child Benefit: Ireland pays
If one of you works in Northern Ireland and the other works in Ireland, Ireland pays your Child Benefit.
Child Benefit across the border →Child Benefit
The general rule is that the country you work in pays family benefits, and the other country can top up a lower rate. Which country pays depends on where each of you works.
Child Benefit across the border →Childcare
The help you can use mostly depends on where the childcare is, not where you work.
Childcare across the border →You lost your job: claim where you live
If you lose your job completely, you claim from the country where you live.
Cross-border workers, in full →Claiming in Ireland
Living in Ireland after losing a job in the North, you claim Jobseeker's Benefit or Jobseeker's Allowance from your local Intreo office.
Claiming in Northern Ireland
Living in the North, you would claim there. See New Style JSA and Universal Credit in NI.
Hours cut or casual work: claim where you work
If your hours are reduced or you work casually, you apply in the country where you work.
Cross-border workers, in full →Claiming in Northern Ireland
If a job in the North cuts your hours, you apply for benefits in Northern Ireland. See Universal Credit in NI.
Off sick from a job in the North
Your employer in Northern Ireland should pay you Statutory Sick Pay for up to 28 weeks. If that is your only income, you can apply for Supplementary Welfare Allowance in Ireland to top it up. When sick pay ends, or if you cannot get it, you can claim Employment and Support Allowance.
If you have to give up work, Ireland's Invalidity Pension is only open to you if you have worked in Ireland at some point.
Statutory Sick Pay in NI →Off sick from a job in the Republic
In general the country you work in pays, so Ireland's sick pay rules and your employer are the place to start.
Cross-border workers, in full →Having a baby
The country you work in is responsible for your maternity pay. If you work in Northern Ireland, you apply for Statutory Maternity Pay there, and you can choose to have your baby there and use its health services. That choice is yours only if you are the one working in the North.
A partner working in Northern Ireland claims Paternity Pay through their employer. A partner working in Ireland claims paternity and parental benefits in Ireland.
Healthcare for frontier workers →Your pension
Contributions in Northern Ireland and Ireland can be combined when you apply for your pension, and you may get a pension from both countries. When you reach pension age, you can apply to the pension office in the country where you live.
Buying back UK pension years →Healthcare
Which health service covers you depends on where you live and work, and the S1 form is what connects them.
NHS or HSE, and the S1 form →A guide to the general rules, not a decision on your case. Rules from Citizens Information, nidirect and Revenue, checked 11 October 2026. For your own situation, Border People and your local Citizens Information or advice centre can help.