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E8.726 International aspects of NIC—EU legislation—overview

It should be noted that the rules outlined below were intended originally to apply whilst the UK remained a member of the EU. However the UK left the EU on 31 January 2020, with the majority of key social security changes taking effect after the end of the implementation period on 31 December 2020, referred to as '(implementation period) IP completion day'.

For NIC purposes, much of the previous cross-border legislation has in effect been retained post-Brexit. For example it has been agreed that the option to allow certain employees, seconded between EU countries and the UK, to continue to pay social charges (and retain the appropriate state benefits) in their 'home' country, will continue albeit in a slightly modified form. For further commentary on Brexit please refer to E4.1312.

Given the last minute nature of the EU-UK Trade and Cooperation Agreement¹, it is unsurprising that some of the finer post-Brexit points have still to be ironed out, or may be subject to additional legislation. This agreement did