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NICs: UK agreement with Switzerland

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HMRC has updated its leaflet CWG2 Employer further guide to PAYE and NICs for 2021/22 to add the Convention on Social Security Coordination between the UK and the Swiss Confederation to the list of agreements in section 4.5 (employees coming to or leaving the UK). The guidance also outlines what employers need to do if an employee does not provide a certificate showing the social security contributions they must pay in another country.

Related guidance has also been updated. National Insurance for workers from the UK working in the European Economic Area (EEA) or Switzerland now includes a new section on UK employees who are working in Switzerland, noting that the employer or employee should apply to HMRC for a certificate as evidence of the requirement to continue paying NICs in the UK in various circumstances. The guidance includes links to the application forms for relevant certificates.

Issue: 1552
Categories: News