UK-EU Social security coordination

Brexit transition period ends

The UK has reached an agreement with the EU on its future relationship. The UK-EU social security coordination provisions in this agreement ensure workers who move between the UK and the EU only have to pay into one country’s social security scheme at a time.

Going to work temporarily in the EU under the detached worker rule

The country you will pay social security contributions in depends on whether the EU country has agreed to apply the detached worker rules.

Where an EU country has agreed to apply these rules:

  • If you are based in the UK, you will only need to pay National Insurance contributions for the period of work in the EU country (up to 24 months). More information on going to work temporarily in the EU is available on GOV‌.UK. Information is also included on going to work temporarily in Norway, Iceland, Liechtenstein and Switzerland.
  • If you are an EU based worker coming to work temporarily in the UK from a country which has agreed to apply the detached worker rule you will remain liable to only pay social security contributions in the EU country. More information on coming to work in the UK is available on GOV‌.UK. Information is also included on coming to work temporarily in the UK from Norway, Iceland, Liechtenstein and Switzerland.

For EU countries that don’t apply these rules, you will be liable to pay contributions in the country where you are temporarily working if not in scope of the Withdrawal Agreement.

What you should do if you go to work in the EU

You should continue to apply to HMRC for the same forms. If you do not qualify for a certificate or document, you will need to contact the relevant EU social security institution to start paying social security contributions in that country.