HMRC updates social security guidance for workers from the UK going to work in Switzerland

06 November 2019

HMRC has issued an update to previously published guidance for UK employees and their employers who currently work or are intending to go and work in Switzerland.

The initial advice provided explained that employees from the UK working in the EU, the EEA or Switzerland would continue to pay UK National Insurance contributions in the UK alone until the date that the UK leaves the EU. It was suggested that after that point, workers may need to pay social security contributions both in the country they are working in as well as continuing to pay NI contributions in the UK.

The latest publication confirms that for those working in Switzerland, workers will continue to pay UK NI with no requirement to pay social security contributions in Switzerland until 31 December 2020. A transitional agreement was signed with Switzerland to ensure the protection of how social security payments are currently treated.

The latest update does not, however, refer to UK employees who are working in the EU or EEA so the advice previously provided for individuals in that situation still stands.  It states that if the date on an A1/E101 form surpasses the date that the UK leaves the EU, employers will need to contact the relevant EU / EEA authority to confirm whether or not their employee needs to start paying social security contributions in that country from that date. The European Commission’s website will help to find the relevant country’s authority.

The UK government has already confirmed that it is working to protect the current social security rules in the event of a ‘no deal’ Brexit but there hasn’t been any further information relating to what will happen in relation to UK employees working in the EU or EEA.


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