No Deal Brexit: For UK Employees Working In The EU, EEA Or Switzerland

If you're UK employer with staff working in the EU, EEA or Switzerland, then HMRC has issued new no deal Brexit guidance ...

Currently, your employees only need to pay social security contributions into the social security system of one country. But if the UK leaves the EU without a deal, this coordination will end.

"This means that employees may be liable to both UK National Insurance contributions and social security in the country they work in!"

HMRC advises that UK NIC will need to be paid if the employee has an A1/E101 form in place. Contributions will continue for the duration showing on the form. If the end date is beyond the date the United Kingdom leaves the EU, employers should contact the relevant EU, EEA or Swiss authority to discover whether both the employer and/or employee needs to make contributions in that country's social security system.

However, HMRC has confirmed that the social security position for UK nationals (in Ireland) and Irish nationals in the UK will not be impacted by no deal Brexit as the two countries have various bilateral employment agreements in place.

To ensure UK workers only pay social security contributions in one country, the Government hopes to agree an EU wide reciprocal agreement with the EU, EEA and Switzerland, though this may not be in place by the time the UK leaves with a no deal so a new A1/E101 will be required.


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