The UK and Gibraltar have implemented an agreement which replaces the EU law retained following the UK’s exit from the EU, by protecting the social security position of cross-border workers, ensuring that employees and their employers, as well as the self-employed, are only liable to pay social security contributions in one country at a time. It also continues to ensure access to an uprated UK state pension.
A copy of the agreement can be found in the schedule to the Social Security (Gibraltar) Order, SI 2024/149. As this simply replaces the retained EU law, all the current guidance continues to apply. Individuals going to work in Gibraltar should continue to follow the guidance on Gov.uk.
The UK and Gibraltar have implemented an agreement which replaces the EU law retained following the UK’s exit from the EU, by protecting the social security position of cross-border workers, ensuring that employees and their employers, as well as the self-employed, are only liable to pay social security contributions in one country at a time. It also continues to ensure access to an uprated UK state pension.
A copy of the agreement can be found in the schedule to the Social Security (Gibraltar) Order, SI 2024/149. As this simply replaces the retained EU law, all the current guidance continues to apply. Individuals going to work in Gibraltar should continue to follow the guidance on Gov.uk.