|The UK has reached an agreement with the EU on its future relationship. The social security coordination provisions in this agreement ensure workers who move between the UK and the EU only have to pay into one country’s social security scheme at a time.
Going to work temporarily in the EU under the detached worker rule
The country you and your employee will pay social security contributions in depends on whether the EU country has agreed to apply the detached worker rules.
Where an EU country has agreed to apply these rules:
For EU countries that don’t apply these rules, you and your employee will be liable to pay contributions in the country where they are temporarily working if the they are not in scope of the Withdrawal Agreement.
What you should do if you go to work in the EU
You should continue to apply to HMRC for the same forms on behalf of the individual going to work in the EU. If they do not qualify for a certificate, you or your employee will need to contact the relevant EU social security institution to start paying social security contributions in that country.