All EU Member States opt-in to apply the detached worker provision

10 February 2021

HMRC has announced that the EU has notified the UK that all Member States have confirmed that they wish to opt-in to apply the detached worker provision.

What this means is that any workers who are moving temporarily between the UK and the EU will continue paying social security contributions in their home state, and consequently, will receive the necessary healthcare treatment in the country in which they are temporarily posted.

The following guidance pages have been updated to reflect this:

National Insurance for workers from the UK working in the EEA or Switzerland

Social security contributions for workers coming to the UK from the EEA or Switzerland


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