Lewin Higgins-Green (FTI Consulting) considers the situation for internationally mobile employees between the UK and the EU, which is likely to become more complicated after the end of the transition period.
Up to and including 31 December 2020 the social security coverage of internationally mobile employees working between the UK and EU is covered by the EU social security regulations (Regulation (EC) No. 883/2004 and 987/2009) ensuring that individuals are only liable to pay contributions in a single member state and which provide clear (if complex) rules for determining in which state that is under a multitude of different circumstances.
The most common examples under the current regulations include:
the default position is that individuals are subject to social security in the country in which they work; however
individuals being seconded to another EU member state for up to five years generally remain within...
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Lewin Higgins-Green (FTI Consulting) considers the situation for internationally mobile employees between the UK and the EU, which is likely to become more complicated after the end of the transition period.
Up to and including 31 December 2020 the social security coverage of internationally mobile employees working between the UK and EU is covered by the EU social security regulations (Regulation (EC) No. 883/2004 and 987/2009) ensuring that individuals are only liable to pay contributions in a single member state and which provide clear (if complex) rules for determining in which state that is under a multitude of different circumstances.
The most common examples under the current regulations include:
the default position is that individuals are subject to social security in the country in which they work; however
individuals being seconded to another EU member state for up to five years generally remain within...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
