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EC Regulation 883/2004 has been extended to cover Switzerland, meaning HMRC will treat the alpine country as European Union member state for social security purposes.
Updated rules will apply to UK taxpayers who go to live or work in Switzerland from 1 April 2012, and to their employers.
Depending upon the circumstances of employment, the taxpayer will continue to pay UK National Insurance while in Switzerland, or he/she will be obliged to make contributions to the Swiss system.
If a taxpayer is working in the UK for a Swiss employer and is paying contributions in the UK, the employer may also have to pay UK contributions.
The revamped regulation also applies to self-employed people moving between the UK and Switzerland.
Special transitional rules apply to taxpayers subject to the standards (covered by EC Regulation 1408/71) in force before 1 April 2012, to the effect they may be able to carry on paying to the first country until there is a change in circumstances.
