HMRC is changing UK-EU NI regulations due to European travel limitations – are you affected?
HMRC has changed its National Insurance (NI) requirements for UK workers working in the European Economic Area (EEA) or Switzerland. As a result of the continuous adjustments to travel restrictions, HMRC has had to reconsider where people pay their social security contributions.
The location of UK workers’ National Insurance contributions and other social security payments can have an impact. When working in the EU, Norway, or Switzerland, only one set of social security contributions is normally required.
If they live in Europe, UK workers will normally only have to pay into one country’s social security system.
This is usually in the country where the work is carried out.
People who work in specific occupations or for a limited time in the EU, Iceland, Liechtenstein, Norway, or Switzerland may be eligible to obtain a certificate or paperwork from HMRC allowing them to continue paying NI in the UK.
This means they won’t have to pay social security contributions when living in another country.
However, in light of the ongoing coronavirus uncertainties, HMRC has recently been forced to alter these guidelines.
“If you regularly work in the UK or the EU and your work location has changed temporarily due to coronavirus (COVID-19) travel restrictions, HMRC can evaluate your unique circumstances to determine whether you should make National Insurance contributions in the UK,” HMRC explained this week.
“If you need proof that you must pay UK National Insurance contributions, apply for a certificate or document that includes information about the COVID-19 restrictions.”
In general, workers in the UK will continue to pay NI only if they get a certificate or paperwork from HMRC.
If you’re a worker or an employer, you should apply for a certificate or paper if you’re:
Additionally, people working in Iceland, Liechtenstein, Norway, or Switzerland are subject to slightly different rules.
The government’s website has all of the details on these rules.
People who believe they are eligible for a certificate or document should apply using the following guidelines:
If a person needs to check if a change in their circumstances prevents the existing social security laws from applying to them, they must write to HMRC stating the circumstances, what has changed, and when the changes occurred.
PT Operations North East England, HM Revenue and Customs, BX9 1AN is the address for these letters.
Following that, HMRC will notify those who are affected. “Brinkwire News in Condensed Form.”