This briefing was updated on 8 February 2021.
Under the new UK/EU Protocol on Social Security Co-ordination, each EU Member State had until 1 February to decide whether or not they wanted to adopt the rules for detached workers (which effectively replicate the previous rules for posted workers).
The EU has notified the UK that all Member States have expressed their wish to opt-in to apply the detached worker rules. This means that workers moving temporarily between the UK and the EU will continue to pay social security contributions in their home state, and receive necessary healthcare treatment in the country where workers are temporarily posted. It is still possible for EU Member States to opt-out at any time, however, they must give the UK notice and any postings that began before the opt-out will be protected.
For more information please see the gov.uk pages about going to work in the EU and coming to work in the UK:
For our latest briefing, please click here.
