An HMRC guidance note sets out new EU rules for flight and cabin crew working in two or more Member States.
‘Under current rules most aircrew will pay contributions to the Member State they live in if they perform a substantial part (25% or more) of their activities there,’ HMRC said.
‘If they do not perform a substantial part of their activities there then they will pay to the state in which their employer is based. There are only a few exceptions to this.
'However, under the new “Home Base” rule aircrew and their employer will pay contributions to the Member State in which the “Home Base” is situated. The “Home Base” is where the crew member normally starts and ends their periods of duty. In most cases this will be in the state they live in.’
An HMRC guidance note sets out new EU rules for flight and cabin crew working in two or more Member States.
‘Under current rules most aircrew will pay contributions to the Member State they live in if they perform a substantial part (25% or more) of their activities there,’ HMRC said.
‘If they do not perform a substantial part of their activities there then they will pay to the state in which their employer is based. There are only a few exceptions to this.
'However, under the new “Home Base” rule aircrew and their employer will pay contributions to the Member State in which the “Home Base” is situated. The “Home Base” is where the crew member normally starts and ends their periods of duty. In most cases this will be in the state they live in.’
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