HMRC’s updated guidance National Insurance for workers from the UK working in the EEA or Switzerland and Social security contributions for workers coming to the UK from the EEA or Switzerland confirms that EU member states have opted in to apply the ‘detached worker’ provisions in the EU/UK Trade and Cooperation Agreement. This means that, where UK employees are posted to work in EU countries for up to two years, NICs will continue to be paid in the UK rather than in the country where the work is carried out. Similarly, individuals coming from the EU to work temporarily in the UK will be able to continue paying social security contributions in the relevant EU member state. The employee (or their employer) will need to apply to HMRC for the relevant certificate for the particular arrangements.
HMRC’s updated guidance National Insurance for workers from the UK working in the EEA or Switzerland and Social security contributions for workers coming to the UK from the EEA or Switzerland confirms that EU member states have opted in to apply the ‘detached worker’ provisions in the EU/UK Trade and Cooperation Agreement. This means that, where UK employees are posted to work in EU countries for up to two years, NICs will continue to be paid in the UK rather than in the country where the work is carried out. Similarly, individuals coming from the EU to work temporarily in the UK will be able to continue paying social security contributions in the relevant EU member state. The employee (or their employer) will need to apply to HMRC for the relevant certificate for the particular arrangements.
