Social security contributions for workers coming to the UK from the EEA or Switzerland from 1 January 2021

04 January 2021

HMRC has published guidance on social security contributions for workers coming to the UK from the EEA or Switzerland from 1 January 2021.  

For employees, the self-employed or employers, where social security contributions are paid will depend on their circumstances and the country that they are coming from. 

For those that come to work in the UK from the EU, Norway or Switzerland, they will only have to pay into one country’s social security scheme at a time which will typically be in the UK, if that is where the work takes place. However, if they are only working temporarily in the UK, they may be able to get a certificate or document to carry on paying social security contributions in the EU, Norway, Iceland, Switzerland or Liechtenstein, meaning that they will not have to pay social security contributions in the UK. 

Employers who engage with new employees coming to work in the UK will need to be aware of this change to support workers accordingly. 

Those who are a nationals of the EU, Norway, Iceland, Switzerland or Liechtenstein living in the UK before 1 January 2021, should apply to the EU Settlement Scheme to protect their right to stay in the UK and their social security rights. The deadline for applications is 30 June 2021. 


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