Crunch time

Robert Salter and Yvanna Pert consider the compliance challenges that a hard Brexit may involve for employers with employees subject to international social security

Social Security, the EU and Brexit

Although advisers will be aware that social security is a tax (and in many respects one of the biggest revenue streams for the UK and EU countries generally), it is often forgotten that in comparison to most ‘taxes’, it is heavily regulated by the EU, specifically when people are moving ‘internationally’ (e.g. on formal secondments or as regular business travellers), or have worked in other countries within the EU (including EEA and Switzerland), as local employees over their working lifetime. So with the possibility of a no-deal Brexit still a consideration, this article looks to highlight the implications of such a scenario for employees and employers, who are presently on or could in future have international duties.