HMRC has published an April ‘EU exit’ edition of its Employer bulletin’, which includes guidance on NICs for UK and EU workers if the UK exits the EU without a deal.
The guidance explains how NICs will operate in each of the following circumstances:
UK employers with UK or Irish employees working in Ireland – under the agreement with Ireland that was signed in February 2019, the NIC position of these employees will not change.
UK employers with employees working in the EU, European Economic Area or Switzerland, and UK self-employed people working in these countries – the current arrangements for NICs will continue to apply until the end date stated on the employee’s or self-employed person’s UK-issued Form A1/E101.The employer or self-employed person is required to contact the relevant EU social security institution to confirm the position in relation to foreign social security.
EU employers that send workers to the UK – the employees may not be required to pay NICs if specific conditions are met. These conditions have not yet been published.
EU citizens working in the UK: these taxpayers may not be required to pay NICs if they are employed mainly in EU countries and only carry out limited work in the UK. Specific conditions will apply, which have not yet been published.
HMRC has published an April ‘EU exit’ edition of its Employer bulletin’, which includes guidance on NICs for UK and EU workers if the UK exits the EU without a deal.
The guidance explains how NICs will operate in each of the following circumstances:
UK employers with UK or Irish employees working in Ireland – under the agreement with Ireland that was signed in February 2019, the NIC position of these employees will not change.
UK employers with employees working in the EU, European Economic Area or Switzerland, and UK self-employed people working in these countries – the current arrangements for NICs will continue to apply until the end date stated on the employee’s or self-employed person’s UK-issued Form A1/E101.The employer or self-employed person is required to contact the relevant EU social security institution to confirm the position in relation to foreign social security.
EU employers that send workers to the UK – the employees may not be required to pay NICs if specific conditions are met. These conditions have not yet been published.
EU citizens working in the UK: these taxpayers may not be required to pay NICs if they are employed mainly in EU countries and only carry out limited work in the UK. Specific conditions will apply, which have not yet been published.
