The updated
guidance on UK workers working abroad explains:
which individuals
will be covered by the EEA/EFTA Separation Agreement or Swiss Citizens’ Rights
Agreement and what that means for NICs (broadly that, with the appropriate
certificate from HMRC, workers will continue to pay NICs only in the UK);
what will happen
for those working in Iceland, Norway or Switzerland who may be covered by a different
social security agreement and may still be able to apply to HMRC for a
certificate to show evidence that they are liable to pay NICs only in the UK;
and
who will need to
pay social security contributions in the country they are going to work in.
The guidance also adds that relevant NICs or social security
certificates are not work permits and individuals will need to check the
immigration rules of the country they are working in if they are not lawfully
resident there.
The updated guidance on workers coming to the UK From the EEA
or Switzerland explains:
which individuals
will be covered by the EEA/EFTA Separation Agreement or Swiss Citizens’ Rights
Agreement and what that means for social security contributions (broadly that,
with the appropriate certificate from the relevant social security institution
in that country, workers will continue to pay social security contributions
only in the country they are working in);
what will happen
for those from Iceland, Norway or Switzerland who may be covered under
different social security agreements; and
when a person who
is not covered by any such agreement will have to pay NICs in the UK.
The updated
guidance on UK workers working abroad explains:
which individuals
will be covered by the EEA/EFTA Separation Agreement or Swiss Citizens’ Rights
Agreement and what that means for NICs (broadly that, with the appropriate
certificate from HMRC, workers will continue to pay NICs only in the UK);
what will happen
for those working in Iceland, Norway or Switzerland who may be covered by a different
social security agreement and may still be able to apply to HMRC for a
certificate to show evidence that they are liable to pay NICs only in the UK;
and
who will need to
pay social security contributions in the country they are going to work in.
The guidance also adds that relevant NICs or social security
certificates are not work permits and individuals will need to check the
immigration rules of the country they are working in if they are not lawfully
resident there.
The updated guidance on workers coming to the UK From the EEA
or Switzerland explains:
which individuals
will be covered by the EEA/EFTA Separation Agreement or Swiss Citizens’ Rights
Agreement and what that means for social security contributions (broadly that,
with the appropriate certificate from the relevant social security institution
in that country, workers will continue to pay social security contributions
only in the country they are working in);
what will happen
for those from Iceland, Norway or Switzerland who may be covered under
different social security agreements; and
when a person who
is not covered by any such agreement will have to pay NICs in the UK.
