Rules after Brexit/IP Completion Day—from 1 January 2021
Social security (including matters of contribution liability) within the UK, EU and Norway, Iceland, Switzerland or Liechtenstein are subject to various agreements between the UK and the EU including the UK/EU and EAEC: Trade and Cooperation Agreement. The rules therefore stay broadly as they were before Brexit, albeit the freedom of movement rules no longer apply. As such, workers will only pay social security in one of the countries of the EEA at a time.
Rules from 2010–2020
For EU Member States, EC Council Regulation 883/04 came into effect from 1 May 2010. Regulation 1408/71 initially continued to apply to EFTA Member States outside the EU (which with the EU make up the EEA) and Switzerland (an EFTA member but not a signatory to the EEA Treaty of Oporto). The Swiss eventually signed up to the new rules from 1 April 2012, while Iceland, Norway and Liechtenstein followed from 1 June 2012. Croatia joined the EU as a full member on 1 July
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Web page updated on 17 Mar 2025 16:27