Benefit entitlements

Produced by Tolley in association with Jim Yuill at The Yuill Consultancy

The following Employment Tax guidance note Produced by Tolley in association with Jim Yuill at The Yuill Consultancy provides comprehensive and up to date tax information covering:

  • Benefit entitlements
  • Short-term benefit entitlements
  • Brexit
  • Long-term benefit entitlements
  • The UK / US agreement
  • EU healthcare rights

Benefit entitlements

Short-term benefit entitlements

Short-term benefits are those payable for sickness, unemployment and maternity absences, and usually require a recent history of social security contributions before any payment can be made. Each country has its own rules covering benefit entitlements and these can vary significantly. Where an individual moves from one country to another and where a social security agreement exists it may be possible for contributions paid in one country to be treated as having been paid in another.

The provisions of the various social security agreements have to be considered separately, but in practice this is usually only an issue where individuals are moving between EU countries. There is a general requirement that a contribution needs to have been paid in a country where a claim is made immediately before the contributions paid elsewhere can be taken into account.

See Example 1.

The authorities in each of the countries involved can liaise and provide the necessary contribution details, but this will take time and inevitably delays the payment of any benefit. A quicker route is for the individual to obtain a portable document U1, which will help with an unemployment benefit claim. This is a statement of recently paid contributions issued on request to an EEA national when he leaves an EU country. For non-EEA nationals, the statement of contributions is form E301. The U1 and the E301 are readily acceptable by the social security authorities in all EU countries for the purpose of unemployment benefit claims. An employee leaving the UK can obtain a U1 or an E301 by completing and sending a CA3916 to:

HM Revenue & Customs
PT Operations North East England
International Caseworker
BX9 1A

It is also possible to make an online request for the U1 or E301 by completing the online version of CA3916.

Where a sickness related benefit claim is being made the statement of contributions is SEDS041, but this must be requested directly by the benefit institution dealing with the

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