New social security convention with Switzerland

01 November 2021

A new social security convention is provisionally applicable from 1 November 2021. The terms coordinate the UK and Swiss systems now that the Swiss-EU Free Movement of Persons in no longer in effect due to Brexit. 

HMRC has updated guidance online to advise on where NI is due on employments that take place in the UK and Switzerland. The guidance explains this for both UK individuals in Switzerland and Swiss workers in the UK.

Employees will continue to pay NI or social security in a single country if they have been issued with the relevant certificate. The employee or employer can apply for the certificates if the employee is:

•    Working temporarily in the other country for up to 2 years
•    Working in both countries
•    A civil servant working in the other country for their own government
•    Working on board a sea vessel with your home country’s flag
•    Working as a flight or cabin crew member
Applications for these certificates are available on the guidance page and differ dependant on the employee’s situation.


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