Policy and Research Officer The Chartered Institute of Payroll Professionals (CIPP)
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Collection of folders belonging to a small business containing Brexit related paperwork.
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Brexit: Impacts on national insurance contributions

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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
Policy and Research Officer The Chartered Institute of Payroll Professionals (CIPP)
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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.

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