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HMRC has published an EU exit edition of its Employer Bulletin. It includes guidance on National Insurance for UK and EU workers should the UK leave the EU without a deal.
In that case, the current arrangements for National Insurance will apply until the end date stated on the employee’s or self-employed person’s UK-issued form A1/E101 for those working in the EU, European Economic Area or Switzerland. The employer or self-employed person will have to contact the relevant social security institution to confirm the position in relation to foreign social security.
The position will not change for UK and Irish employees working in Ireland because they are covered by an agreement signed in February 2019.
Other articles cover preparing a business for EU exit, access to benefits, customs training and IT grants, the EU settlement scheme and businesses that use chemicals.
EU exit employer bulletin: tinyurl.com/ebeuexit
