23 Oct Do you have employees who work in the EU?
Do you have employees who work in the EU, The EEA or Switzerland
In the event the UK leaves the EU without an agreement, there may be changes for UK employers who have people who work in the EU, the EEA or Switzerland.
Currently the EU Social Security Coordination Regulations ensure employers and their workers only need to pay social security contributions (such as National Insurance contributions in the UK) in one country at a time. However if we leave without an agreement, the coordination between the UK and the EU will end.
This will mean that your employees working in the EU, the EEA or Switzerland may need to make social security contributions in both the UK and the country in which they are working at the same time and you need to check if this is the case once a decision has been made and any changes have been published.
Businesses will need to do the following to prepare:
If your employee is currently working in the EU, the EEA or Switzerland and has a UK-issued A1/E101 form, they will continue to pay UK National Insurance contributions for the duration of the time shown on the form.
However, if the end date on the form goes beyond the day the UK leaves the EU, you will need to contact the relevant EU/EEA or Swiss authority to confirm whether or not your employee needs to start paying social security contributions in that country from that date. The European Commission’s website will help you find the relevant country’s authority.
Employees will not need to pay UK National Insurance contributions if they’re-employed mainly in one or more EU, EEA countries or Switzerland but carry out limited work in the UK and meet certain conditions which will be published after Brexit.
To find out general information about working abroad please click here.
EA Assist Outsourced Payroll
It can be daunting employing people, and even more complicated if you have staff working in different locations and countries. There may be changes in legislation ahead for anyone working in the EU following a Brexit deal.
If you struggle with your payroll or tax issues when staff are working overseas then please get in touch. We offer a full bespoke payroll service to suit all size businesses.
Contact us on 01379 646943 or email us at firstname.lastname@example.org.