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As a general principle, an employee working within the UK or EEA (including Switzerland) can expect to be subject to the social security legislation of only one state (within the UK or EU) at any one time, and that competent state will normally be the state in which he works, irrespective of the country of residence of himself or his employer and of the presence of the latter. Accordingly, one state cannot enforce liability to its own contributions on earnings which are properly subject to contributions in another EU or UK state¹. The liability of the employer follows that of the employee². Contributions made in one State may be taken into account in determining whether a worker is entitled to benefits in another³, although the cost of the benefits will usually be borne ultimately by the state to which contributions have been made.

A self-employed person must ordinarily pay contributions in the State in which he works, irrespective of the country in which he is resident. Civil servants and