28 June 2016 Possible social security implications for internationally mobile workers follow United Kingdom's vote to leave EU The UK's decision to leave the EU could, in time, significantly change the social security landscape for both UK residents working within the EU, and EU residents working in the UK. While there is no immediate change to either the European social security regulation (EC No. 883/2004), or the previous regulation (EC No. 1408/71) that covers non-EU nationals, both would cease to directly apply once the UK formally leaves the EU. This could affect the periods for which continued home state coverage is available for posted workers, as well as the ability to access contribution related benefits (such as child support and retirement benefits) and health care coverage. In the short term, the UK's participation in both EU social security regulations will continue and companies should continue to apply for certificates of coverage (A1/E101s) as normal. A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details. Document ID: 2016-1119 |
