EU provisions

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

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:

  • EU provisions
  • Background
  • Short-term assignment from one EU / EEA country to another
  • What is an A1 certificate?
  • What if the employee spends longer in the country than expected?
  • Application for A1 certificate
  • Validity of the A1 certificate
  • Assignment ends early
  • Seconded workers ― longer-term secondment
  • Working in more than one country with a single employer
  • More...

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant tax changes associated with Brexit began to take effect. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit ― personal and employment tax implications guidance note.


The social security agreement between all EU member states takes the form of EC Regulations which apply across all Member States and also extend by agreement to cover Norway, Iceland, Lichtenstein and Switzerland (referred to in this guidance note as EEA countries).

The UK does not apply these 2004 and 2009 provisions to third country nationals and their contribution positions need to be considered under the previous provisions. The rules are broadly similar.

Although the UK has voted to leave the EU, these provisions have remained in place during the course of the UK’s exit negotiations. Those exit negotiations suggest that the UK will continue to be covered by the rules described in this guidance note, in a similar way to the EEA countries. If not, it is likely that transitional provisions will be agreed to cover workers holding A1 certificates (explained below) whose secondment spans the UK’s actual exit date.

If the negotiations do result in the above EU provisions ceasing to apply to the UK, the NIC position of workers seconded to and from EU Member States and EEA countries will depend on whether or not there is a social security agreement in place between the countries in question. See the Social security agreements and Moving to and from non-agreement countries guidance notes for more details.

Short-term assignment from one EU / EEA country to another

Many employees spend relatively short periods of time working outside their home EU country. Where the home country employment contract remains in place, the

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