Main Points of the Brexit Deal and Social Security for Cross-Border Workers

| LIMES international

  • For situations existing on or before 31 December 2020, the old rules will continue to apply, provided there is an uninterrupted link between the EU and the UK.
  • For new cases (i.e. from 1 January 2021) the so-called Protocol on Social Security Coordination applies.
  • The main starting point is and remains that a person can only be insured in one state at a time and also only pays his compulsory contributions in one state.
  • This Protocol regulates the social security position of EU and UK nationals in almost the same way as before 1 January 2021 (via EU Regulation 883/2004).
  • The basic rule is that the state of employment applies, except for civil servants and persons who do not perform any duties.
  • The same rules apply to secondment as in Reg. 883/2004, unless states wish to deviate from this.
  • When working in multiple states, the rules are almost identical to those in Reg. 883/2004.
  • Rules may be different for (workers in and from) Norway, Switzerland, Iceland and Liechtenstein