The UK has reached an agreement with the EU on its future relationship. The social security coordination provisions in this agreement ensure workers who move between the UK and the EU only have to pay into one country’s social security scheme at a time.
The country you and your employee will pay social security contributions in depends on whether the EU country has agreed to apply the detached worker rules.
Where an EU country has agreed to apply these rules:
- UK workers who are sent by their employer will only need to pay National Insurance contributions for the period of work in the EU country (up to 24 months). More information on going to work temporarily in the EU can be found on GOV.UK. Information is also included on going to work temporarily in Norway, Iceland, Liechtenstein and Switzerland.
- EU workers sent by their employer to work temporarily in the UK from a country which has agreed to apply the detached worker rule will remain liable to only pay social security contributions in the EU country. More information on coming to work in the UK can be found on GOV.UK. Information is also included on coming to work temporarily in the UK from Norway, Iceland, Liechtenstein and Switzerland.
For EU countries that don’t apply these rules, you and your employee will be liable to pay contributions in the country where they are temporarily working if they are not in scope of the Withdrawal Agreement.
What you should do if you go to work in the EU
You should continue to apply to HMRC for the same forms on behalf of the individual going to work in the EU. If they do not qualify for a certificate, you or your employee will need to contact the relevant EU social security institution to start paying social security contributions in that country.
Why not visit the Business Wales EU Transition Portal which provides important advice and guidance for businesses preparing for European transition.