16 July 2019 Caroline Jones, Employment tax director
The UK Government has issued guidance stating that, in the case of a no-deal Brexit, it intends to include current EU social security in UK legislation after the UK’s withdrawal from the EU. This means that for mobile employees, it could result in employer and employee social security liabilities being due in both the EU and the UK. In recognition of this, the Government is working to put in place reciprocal agreements with the EU, or individual member countries, to maintain existing arrangements for a transitional period until 31 December 2020. It is understood, that whilst some members states have already agreed to this, some have ruled an agreement out and others are yet to confirm their position. HEIs are likely to be facing additional complexities should social security become due in the host countries, as well potential additional costs.