Employers who are sending employees to temporarily work in the EU can apply to HMRC for a certificate or document which lasts for up to 24 months and enables them to only pay National Insurance contributions in the UK.  Applications can be made by either the employee or the employer.

Similarly, employers sending employees based in the EU to work temporarily in the UK, they can apply for a certificate from the Member State to enable them to pay their social security contributions in their Member State for up to 24 months. 

Further details can be found in the June 2021 Employer Bulletin.

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