UK-EU future relationship agreement: social security coordination

Dear @PAYadvice,

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.

Going to work temporarily in the EU under the detached worker rule 

The country your client 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:

  • If your client is based in the UK, they 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 is available on GOV‌.UK. Information is also included on going to work temporarily in Norway, Iceland, Liechtenstein and Switzerland.
  • If your client is an EU based worker coming to work temporarily in the UK from a country which has agreed to apply the detached worker rule they will remain liable to only pay social security contributions in the EU country. More information on coming to work in the UK is available 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, your client 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 or document, they will need to contact the relevant EU social security institution to start paying social security contributions in that country.

HMRC

PAYadvice.UK 28/12/2020

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