diff --git a/include/linux/phy.h b/include/linux/phy.h
index 3a70b756ac1a..be079a7bb40a 100644
--- a/include/linux/phy.h
+++ b/include/linux/phy.h
@@ -332,6 +332,8 @@ struct phy_c45_device_ids {
 	u32 device_ids[8];
 };
 
+struct macsec_context;
+
 /* phy_device: An instance of a PHY
  *
  * drv: Pointer to the driver for this PHY instance
diff --git a/include/net/macsec.h b/include/net/macsec.h
index e7b41c1043f6..0b98803f92ec 100644
--- a/include/net/macsec.h
+++ b/include/net/macsec.h
@@ -174,4 +174,25 @@ struct macsec_secy {
 	struct macsec_rx_sc __rcu *rx_sc;
 };
 
+/**
+ * struct macsec_context - MACsec context for hardware offloading
+ */
+struct macsec_context {
+	struct phy_device *phydev;
+	enum macsec_offload offload;
+
+	struct macsec_secy *secy;
+	struct macsec_rx_sc *rx_sc;
+	struct {
+		unsigned char assoc_num;
+		u8 key[MACSEC_KEYID_LEN];
+		union {
+			struct macsec_rx_sa *rx_sa;
+			struct macsec_tx_sa *tx_sa;
+		};
+	} sa;
+
+	u8 prepare:1;
+};
+
 #endif /* _NET_MACSEC_H_ */
diff --git a/include/uapi/linux/if_link.h b/include/uapi/linux/if_link.h
index 1d69f637c5d6..024af2d1d0af 100644
--- a/include/uapi/linux/if_link.h
+++ b/include/uapi/linux/if_link.h
@@ -486,6 +486,13 @@ enum macsec_validation_type {
 	MACSEC_VALIDATE_MAX = __MACSEC_VALIDATE_END - 1,
 };
 
+enum macsec_offload {
+	MACSEC_OFFLOAD_OFF = 0,
+	MACSEC_OFFLOAD_PHY = 1,
+	__MACSEC_OFFLOAD_END,
+	MACSEC_OFFLOAD_MAX = __MACSEC_OFFLOAD_END - 1,
+};
+
 /* IPVLAN section */
 enum {
 	IFLA_IPVLAN_UNSPEC,
diff --git a/tools/include/uapi/linux/if_link.h b/tools/include/uapi/linux/if_link.h
index 8aec8769d944..42efdb84d189 100644
--- a/tools/include/uapi/linux/if_link.h
+++ b/tools/include/uapi/linux/if_link.h
@@ -485,6 +485,13 @@ enum macsec_validation_type {
 	MACSEC_VALIDATE_MAX = __MACSEC_VALIDATE_END - 1,
 };
 
+enum macsec_offload {
+	MACSEC_OFFLOAD_OFF = 0,
+	MACSEC_OFFLOAD_PHY = 1,
+	__MACSEC_OFFLOAD_END,
+	MACSEC_OFFLOAD_MAX = __MACSEC_OFFLOAD_END - 1,
+};
+
 /* IPVLAN section */
 enum {
 	IFLA_IPVLAN_UNSPEC,