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6.1ÌýÌýÌýÌý Social security for globally mobile employees

In the UK, social security is collected by means of payment of National Insurance Contributions or 'NIC'. The NIC rules for internationally mobile workers are different from the tax rules, generally because cross-border social security coordination is as much about benefit entitlements as about contribution liabilities.

For internationally mobile employees, the social security is considered in three different categories of assignments to and from:

1. Ìý

   •ÌýÌýÌýÌý the EU or EEA countries (6.1.1)

2. Ìý

   •ÌýÌýÌýÌý locations where there are reciprocal agreements (6.1.2)

3. Ìý

   •ÌýÌýÌýÌý the rest of the world – in these cases, domestic UK law will apply (see below)

Employer liability to employer social insurance generally follows that of the employee's exposure to social insurance. Where a liability to NICs exist, contributions will be generally collected via the PAYE system (see payroll implications below).

Domestic law

In the UK, domestic rules apply unless they are overridden by either the EU-UK Trade and Co-operation Agreement (6.1.1) or a social security reciprocal agreement (6.1.2).