Social Security across Europe now the Brexit transition period has ended

Eleanor Meredith looks at how Social Security contributions will be applied for UK-EU cross-border workers in a post-Brexit world

Discussions between the UK government and the European Union (EU) Commission eventually concluded in a Trade and Cooperation Agreement (TCA) including provisions on social security coordination in a Protocol issued as part of the TCA. For most ‘new’ situations involving movement between the UK and an EU Member State from 1 January 2021, the Protocol supersedes the existing EU coordination rules on social security.