Payroll Legislation

What Are Brexit's Implications on National Insurance (NI)?

Legislation

What Are Brexit's Implications on National Insurance (NI)?

Due Date

1 January 2021

Summary

From 1 January there is a change to the NI rules for workers from the UK who start temporarily working in the EEA or Switzerland, and for workers from the EU, Iceland, Lichtenstein, Norway or Switzerland who start temporarily working in the UK.

The old rules still apply to Employees who were already abroad on the 1 January. The new rules can be found here:

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