Save content
Have you found this content useful? Use the button above to save it to your profile.
Collection of folders belonging to a small business containing Brexit related paperwork.

Brexit: Impacts on national insurance contributions


Lora Murphy from the CIPP discusses the implications that Britain leaving the EU has had national insurance contributions (NICs) for workers in certain scenarios. 

24th Mar 2021
Save content
Have you found this content useful? Use the button above to save it to your profile.

Following the end of the Brexit transition period, on 31 December 2020, it was inevitable that there would be some changes for payroll, particularly within those companies that employ workers travelling from the UK to carry out work in other countries.

This is also true where businesses deal with workers travelling from the EEA or Switzerland, who are coming to work within the UK.

HMRC published a guidance page solely on this topic in late December 2020, which has been updated intermittently since to mirror any changes.

Where social security contributions are paid is largely dependent on the individual circumstances of an employee, self-employed individual, or employer, but can also be dictated by the location that the work is being completed in.

Where work is carried out in the EU, Norway, or Switzerland, then social security contributions will normally need to be paid within the country in which the work takes place, with the requirement to only pay into one country’s social security scheme at any given time.

Register for free to continue reading

It’s 100% free and provides unlimited access to the latest accounting news, advice and insight every day. As well as access to this exclusive article, you can:

Content lock down, tick icon

View all AccountingWEB content

Content lock down, tick icon

Comment on articles

Content lock down, tick icon

Watch our digital shows and more

Access content now

Already have an account?

Replies (0)

Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.