The following HMRC guidance has been updated to reflect the implementation of the new Social Security Coordination Convention between the UK and Iceland, Liechtenstein, and Norway:
Paying social security contributions if you're coming to work in the UK from the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland; and
Paying National Insurance if you're going to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland
Special rules apply where a worker is in scope of the social security coordination provisions of the UK’s EU Withdrawal Agreement, and does not satisfy the conditions for applying for a certificate of coverage to pay NICs in the UK while working in the EU, or social security contributions in an EU country while working in the UK, but wishes to remain liable to pay contributions in the respective country. In such cases, the guidance says that HMRC and the social security authority in the other EU country can agree to this request, but only in ‘exceptional circumstances’.
The following HMRC guidance has been updated to reflect the implementation of the new Social Security Coordination Convention between the UK and Iceland, Liechtenstein, and Norway:
Paying social security contributions if you're coming to work in the UK from the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland; and
Paying National Insurance if you're going to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland
Special rules apply where a worker is in scope of the social security coordination provisions of the UK’s EU Withdrawal Agreement, and does not satisfy the conditions for applying for a certificate of coverage to pay NICs in the UK while working in the EU, or social security contributions in an EU country while working in the UK, but wishes to remain liable to pay contributions in the respective country. In such cases, the guidance says that HMRC and the social security authority in the other EU country can agree to this request, but only in ‘exceptional circumstances’.
