Covid easement ends on 30 June for workers in EU

29 June 2022

Due to the pandemic, changes to workers' locations caused by covid restrictions were disregarded when assessing whether or not they should pay national insurance (NI) in the UK. This easement is coming to an end on 30 June, so that any changes to work locations thereafter will be subject to standard social security coordination rules.  

Payroll professionals should ensure that any temporary covid measures are not being used after legislative updates, which mean they're no longer applicable. 

Some EU member states have decided to delay the end of this easement. The policy team has contacted Her Majesty's Revenue and Customs (HMRC) asking for any updates since this announcement. Keep an eye on our news page for the latest updates. 

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