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Social security

The UK social security position will be determined by the Protocol on Social Security Co-ordination 2021 for the Bulgarian and Dutch secondments and the UK's domestic laws in the case of Mexico.

Under the Protocol, contributions are generally paid in the country where the person works. However, contributions will be paid in the home country only where the employees remain employed by the home country employer, the secondment is expected to last less than two years and a certificate of coverage is obtained from the home country authorities.

In the case of Mexico, Class 1 primary and secondary NIC will continue to be due for the first 52 weeks of any secondment from the UK to Mexico provided the individual is ordinarily resident in the UK, employed by a UK employer and UK resident immediately prior to the secondment. For a secondment from Mexico to the UK, the individual and Aviflight Ltd will be exempt from NIC for the first 52 weeks of a secondment, providing the individual is not employed by the UK company.

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