[UK] Social security contributions for UK workers posted to and from Switzerland in a no-deal Brexit [UK] Social security contributions for UK workers posted to and from Switzerland in a no-deal Brexit

[UK] Social security contributions for UK workers posted to and from Switzerland in a no-deal Brexit
08 Nov 2019

On the 5th of November 2019, HMRC updated its guidance “Social security contributions for UK and EU, EEA or Swiss workers in a no-deal Brexit”.  The update reads that the page has been updated with “Added information about workers from the UK going to work in Switzerland”.

But the update and guidance is not clear in our opinion.  As we understand it, the UK and Ireland have signed an agreement that will continue the social security coordination that applies now regardless of whether there is a deal or a no-deal Brexit. 

The deal signed on the 31st of October 2019 between the UK and Switzerland (which is not an EU or EEA member but a country which still has coordination with the UK) only applies if there is a no-deal Brexit.  If the agreement had to come into force, it would ensure that social security coordination will continue as now until the 31st of December 2020. 

The Global Payroll Association believes that the following are better links for employers that second workers to and from Switzerland:

Brexit of course is an ever-changing picture so we urge employers to keep their eyes open for further announcements and developments on social security coordination with EU, EEA countries and Switzerland.

On the 5th of November 2019, HMRC updated its guidance “Social security contributions for UK and EU, EEA or Swiss workers in a no-deal Brexit”.  The update reads that the page has been updated with “Added information about workers from the UK going to work in Switzerland”.

But the update and guidance is not clear in our opinion.  As we understand it, the UK and Ireland have signed an agreement that will continue the social security coordination that applies now regardless of whether there is a deal or a no-deal Brexit. 

The deal signed on the 31st of October 2019 between the UK and Switzerland (which is not an EU or EEA member but a country which still has coordination with the UK) only applies if there is a no-deal Brexit.  If the agreement had to come into force, it would ensure that social security coordination will continue as now until the 31st of December 2020. 

The Global Payroll Association believes that the following are better links for employers that second workers to and from Switzerland:

Brexit of course is an ever-changing picture so we urge employers to keep their eyes open for further announcements and developments on social security coordination with EU, EEA countries and Switzerland.