Social security contributions for workers coming to the UK from the EEA or Switzerland from 1 January 2021

Check where you need to pay social security contributions from 1 January 2021, if you’re a worker from the EU, Norway, Iceland, Switzerland or Liechtenstein working in UK.

From 1 January 2021, if you’re an employee, self-employed or an employer, where you pay your social security contributions will depend on your circumstances and the country you are coming from.

If you come to work in the UK from the EU, Norway or Switzerland, you’ll only have to pay into one country’s social security scheme at a time.

This will usually be in the UK if that is where the work takes place.

But if you are only working temporarily in the UK, you may be able to get a certificate or document to carry on paying social security contributions in the EU, Norway, Iceland, Switzerland or Liechtenstein. This means you will not have to pay social security contributions in the UK.

EU countries that apply the ‘detached worker’ rules

You should continue paying social security contributions in the EU if you’re working temporarily for up to 2 years in the UK where the ‘detached worker’ rules apply. This means you will not have to pay social security contributions in the UK.

When you will pay social security contributions in the UK

You will need to pay social security contributions in the UK if you are coming here to work temporarily and you are not eligible for a certificate or document from the relevant EU country.

For the full guidance see:-

PAYadvice.UK 27/12/2020

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