½Û×ÓÊÓÆµ

Social security agreements

Produced by
Employment Tax
Guidance

Social security agreements

Produced by
Employment Tax
Guidance
imgtext

The purpose of social security agreements

Social security agreements exist for three main purposes:

  1. •

    to ensure contributions are not paid twice on the same earnings

  2. •

    to offer some protection to social security benefit entitlements by allowing contributions to be aggregated or treated as having been paid in another country

  3. •

    to ensure contributions are payable somewhere

Agreements can be between two individual countries, such as the bilateral agreement between the UK and the US, or the UK and Turkey, but they can also be agreed by groups of countries. The largest in the latter category is the EU which covers all the Member States plus some EEA countries (see the EU provisions guidance note). The UK also has a collective agreement with Jersey, Guernsey and most of the other smaller Channel Islands. Most countries with developed social security schemes will have a series of agreements.

Some countries, such as the US, have a fairly standard format for their agreements with only minor variations from country to country (see below

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+â„¢
Powered by
  • 07 Feb 2024 09:20

Popular Articles

Residential property and capital allowances

Residential property and capital allowancesResidential property ― plant and machinery allowancesOrdinary residential property does not, and never has, qualified for capital allowances. as CAA 2001, s 35 denies plant allowances for expenditure incurred in providing plant or machinery for use in a

14 Jul 2020 17:14 | Produced by Tolley in association with Martin Wilson and Steven Bone Read more Read more

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more