• If your employee is a UK or Irish national working in Ireland, their position will not change after Brexit, they are covered under the international agreement signed by the UK and Ireland in February 2019. You, as their employer, won’t need to take any action. • A replacement for the A1/E101 form will be issued for new applications after Brexit. This ensures your employee continues to make UK National Insurance contributions to maintain their social security record. You can still use the same form on GOV.UK to make an application after the UK has left the EU. The UK Government is working to protect UK nationals by seeking reciprocal arrangements with the EU or Member States to maintain existing social security coordination for a transitional period until 31 December 2020. Individuals in scope of these arrangements will only pay social security contributions in one country at a time.
You can find more information about sending workers to the EU, the EEA or Switzerland in a no deal situation on GOV.UK.
This information was highlighted in the April 2019 EU Exit edition of the Employer Bulletin and also in the recently published Brexit Edition.
Both contain important information on a range of issues that businesses and citizens need to be aware of should the UK leave the EU without a deal.
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Get your data protection compliance ready for a no-deal Brexit 30 September 2019
If you have customers in the EEA (the EU plus Iceland, Norway and Liechtenstein), you may have to take action before 31 October to keep it business as usual. The Information Commissioner’s Office (ICO) has resources to help you with what you need to do, including detailed guidance and interactive checklists. At the moment personal data flow is unrestricted because the UK is an EU member state. If the proposed EU withdrawal agreement is approved, businesses can be assured that personal data will continue to flow until 2020 while a longer term solution can be put in place.
However in the event of ‘no deal’, EU law will require additional measures to be put in place by UK companies when personal data is transferred from the European Economic Area (EEA) to the UK, in order to make them lawful.
With one month to go until the UK leaves the EU, the ICO recognise that businesses and organisations are concerned.
Visit the Data protection and Brexit area of the ICO’s website for help and guidance.
You can also read Elizabeth Denham’s latest myth busting blog which challenges some of the misconceptions about what a ‘no deal’ Brexit will mean for UK companies transferring personal data to and from the EEA.
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HMRC updates social security guidance for workers from the UK going to work in Switzerland 7 November 2019
HMRC has issued an update to previously published guidance for UK employees and their employers who currently work or are intending to go and work in Switzerland.
The initial advice provided explained that employees from the UK working in the EU, the EEA or Switzerland would continue to pay UK National Insurance contributions in the UK alone until the date that the UK leaves the EU. It was
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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