Continuing on from the Q&A in which we discussed the impact of #Brexit on #Remote Working …

Although the rules on income tax are unchanged, those concerning immigration and social security have.

UK nationals living in the EU in 2020 (or EU nationals residing in the UK) were able to rely on free movement rights that expired at the end of the Transition Period on 31 December 2020. From that point on they need to ensure they have applied for the right to work and reside - or they can run into immigration problems.

UK nationals are permitted to travel to the EU for approved business reasons, with strict day counts. Carrying out work requires permission although, in practice, many states have not set out a neatly defined category for those remote working for a non-EU employer.

Furthermore, cross-border rules on social security are now covered by bilateral EU-UK arrangements. The normal rule is that social security is payable where you work, although there are some exceptions allowing workers to remain in their home country’s system for defined periods. This can become complex to administer in cases where the employer is not based in the employee’s home country.