This page is for Irish and British citizens, who can live and work on either side under the Common Travel Area. Other EU citizens have extra immigration rules, set out on the Citizens Information page. For tax, see our guides to Trans-Border Workers' Relief and working remotely across the border.
Quick facts
- Who counts
- Live in one country, work in the other, home at least weekly
- Usually pays benefits
- The country you work in
- Lost your job completely
- Claim where you live
- Hours cut
- Claim where you work
- Sick (working in NI)
- Statutory Sick Pay for up to 28 weeks
- Pension
- Contributions combine
Tax: live in Ireland, work in the North
"If you are living in Ireland and working in Northern Ireland, your tax and national insurance (this is like PRSI in Ireland) is deducted from your pay."
"You also have to make an annual self-assessment to Revenue in Ireland." The double taxation agreement gives you credit for UK tax already paid.
"But you may have to pay extra tax in Ireland based on the difference in the tax rates between the two countries, and also based on the earnings of your spouse if you have one."
That is why "You should apply for Transborder Workers’ Relief in Ireland."
If you lose your job, or your hours are cut
"If you lose your job completely you claim benefits from the country where you live. But if you have reduced hours or you are working casually, you apply for benefits in the country where you work."
So if you live in Ireland and are made redundant from a job in the North, you claim Jobseeker's Pay-Related Benefit or Jobseeker's Allowance from your Intreo office in Ireland.
"If your job in Northern Ireland reduces your hours, you must apply for benefits in Northern Ireland."
Child Benefit and family payments
"In general, the country you work in is responsible for paying social welfare payments." So a parent working in the North with the family living in Ireland gets UK Child Benefit.
"But if the rate of Child Benefit you get in the UK is less than Child Benefit in Ireland , you can apply to get your payment topped up by Ireland."
If one parent works in the North and the other works in Ireland, Ireland pays. The full rules are in our cross-border Child Benefit guide.
Sickness, disability and babies
"If you become sick and cannot work temporarily, your employer in Northern Ireland should pay you Statutory Sick Pay (SSP) for up to 28 weeks." "If this is your only income, you can apply for Supplementary Welfare Allowance in Ireland to top up this payment."
When Statutory Sick Pay ends, or if you do not get it, you can claim Employment and Support Allowance. If illness ends your working life, you may get Invalidity Pension in Ireland, but only if you have worked in Ireland at some point.
"The country you work in is responsible for your Maternity Benefit." If you work in the North, you can also choose to have your baby there.
Pensions: both records count
"Contributions made in Northern Ireland and Ireland can be combined when you are applying for your pension. You may also be entitled to a pension from both countries."
You apply to the pension office in the country where you live when you reach pension age.
This works because "Ireland and the UK have agreed to continue paying social welfare to cross border workers and to recognise insurance contributions (national insurance or PRSI) paid in the other country, in the same way as when the UK was part of the EU."
Common questions
What is a cross-border worker?
Someone who lives in one country and works in another, returning home at least once a week. For example, living in Donegal and working in Derry.
Which country pays benefits to a cross-border worker?
In general, the country you work in. The exception is full unemployment, where you claim in the country you live in.
I live in Ireland and lost my job in Northern Ireland. Where do I claim?
In Ireland, at your local Intreo office, for Jobseeker's Pay-Related Benefit or Jobseeker's Allowance. If your hours were only cut, you claim in Northern Ireland.
Do I pay tax in both countries?
Tax is deducted in the UK if you work in the North. You also file an Irish self-assessment, get credit for UK tax paid, and may owe extra. Trans-Border Workers' Relief can reduce it.
Do my UK National Insurance contributions count for an Irish pension?
Yes. Contributions in Northern Ireland and Ireland can be combined, and you may get a pension from both countries.
Who pays Child Benefit if I work in the North and my family lives in Ireland?
The UK, with an Irish top-up if UK Child Benefit is lower. If your partner works in Ireland, Ireland pays.