The UK and Switzerland recently agreed a three-year extension to the Services Mobility Agreement which allows UK professionals to work in Switzerland (and vice versa) for up to 90 days a year without a work permit.
HMRC has also updated its guidance on the NICs requirements for UK workers who are working temporarily in the EU, Iceland, Liechtenstein, Norway, or Switzerland. The revisions aim to help employees (or their employers) decide whether they need to apply for a certificate from HMRC to evidence the requirement to keep paying NICs in the UK (and therefore removing them from the obligation to pay equivalent contributions in the country where the individual is working).
Separate guidance has also been revised to help individuals coming to work in the UK (and their employers) decide when to apply to the Norwegian social security authority for a certificate.
The UK and Switzerland recently agreed a three-year extension to the Services Mobility Agreement which allows UK professionals to work in Switzerland (and vice versa) for up to 90 days a year without a work permit.
HMRC has also updated its guidance on the NICs requirements for UK workers who are working temporarily in the EU, Iceland, Liechtenstein, Norway, or Switzerland. The revisions aim to help employees (or their employers) decide whether they need to apply for a certificate from HMRC to evidence the requirement to keep paying NICs in the UK (and therefore removing them from the obligation to pay equivalent contributions in the country where the individual is working).
Separate guidance has also been revised to help individuals coming to work in the UK (and their employers) decide when to apply to the Norwegian social security authority for a certificate.
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