The UK and European Commission have finally agreed the terms of a post-Brexit free trade agreement.
Customs procedures will apply to EU-UK trade, and although the free trade agreement avoids tariffs and quotas, businesses will need to be ready to comply with the new border requirements. That may mean clarifying responsibilities with customers, finding appropriate support with customs and VAT, and ensuring that you are ready to interact with UK and EU customs and VAT authorities, should you need to do so.
The final text of the Agreement has yet to be released; as more information emerges, we will of course update you.
Social Security Update
It has been agreed that workers who move between the UK and the EU only have to pay into one country’s social security scheme at a time.
- UK workers who are sent to work in the EU by their employer will only need to pay National Insurance contributions for the period of work in the EU country (up to 24 months).
- EU workers sent by their employer to work temporarily in the UK from a country which has agreed to apply the detached worker rule will remain liable to only pay social security contributions in the EU country. More information on coming to work in the UK can be found on GOV.UK.
For EU countries that do not apply such rules, you and your employee will be liable to pay contributions in the country where they are temporarily working if the they are not in scope of the Withdrawal Agreement.
What you should do if you go to work in the EU
You should continue to apply to HMRC for the same forms. If you do not qualify for a certificate, you or your employee will need to contact the relevant EU social security institution to start paying social security contributions in that country.Brexit deal updrafts