National Insurance: Covid-19 easement for individuals working within the EU ending soon

23 May 2022

Recently, changes to worker’s locations caused by covid restrictions were disregarded when deciding if they were due to 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should ensure that any temporary covid measures are not being used after legislation updates which make them no longer applicable. 



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