Social security after Brexit: internationally mobile employees

Following the end of the ‘transition period’ on 31 December 2020, the social security implications for internationally mobile employees between the UK and the EU will become more complicated. The Withdrawal Agreement provides that existing arrangements for employees internationally mobile at 31 December are capable of continuing unchanged ‘for as long as they continue without interruption’. However, the position is different for employees who become internationally mobile from 1 January 2021. The UK has agreed a reciprocal agreement with Ireland which broadly provides for the same outcomes as under the current EU regulations. But for employees internationally mobile between the UK and other EU member states, EEA members and Switzerland, the position is not yet finalised and will depend on the outcome of any final deal reached between the UK and the EU.