Secondment to Europe

You are deemed to be a ‘posted worker’, i.e. you normally work in the UK but have been temporarily posted elsewhere in the EEA. Provided your work in France is not expected to last more than 24 months, you should continue to be insured in the UK and have to pay UK National Insurance contributions as if you were here. Your employer should apply to HM Revenue & Customs for a certificate A1, so that you will not normally have to pay contributions to the other country’s social security scheme as well.

Your employer is also likely to continue to calculate and deduct PAYE tax in the normal way. Your employer should give you a letter including the following details though:

• the date you went abroad to work
• your gross pay from the start of the tax year to the date when you were sent abroad
• the tax deducted from the start of the tax year to the date when you were sent abroad

If you would like to discuss the implications of your secondment further, please do not hesitate to contact your local TaxAssist Accountant.

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.