Answers to the questions you are most likely to have as an employer or self-employed worker

04/10/2019

The UK’s population has voted by referendum for the United Kingdom to leave the European union (EU).

If the agreement on the UK’s withdrawal from the European union is ratified by october 31, 2019 :

A transition period has been scheduled through december 31, 2020. During this time, all currently applicable Social Security rights and obligations will remain the same.

This means that the principle of single Social Security membership, according to which each person can belong to only one country’s Social Security system, will continue to apply.

With regard to Social Security membership, aside from the special circumstances of postings and multi-State employment, the applicable Social security legislation is that of the State in which salaried or self-employed work is performed, regardless of the worker’s State of residency or of the State in which the employer’s place of business is located.

If the agreement on withdrawal from the European union is not ratified :

The United Kingdom will leave the European union with no transition period. European union law will cease to apply in the Union Kingdom as of november 1st, 2019.

France and the United Kingdom will each apply their own domestic rules. European Social Security coordination rules will no longer apply.

As a result, if a worker engages in salaried employment in France and the United Kingdom, both countries’ legislation will apply and contributions will be due both in France and in the United Kingdom.

This means that companies must prepare for both of these scenarios.

This Q&A is intended to answer the questions you are most likely to have about the consequences Brexit, with or without a deal, will have on applicable Social Security legislation and on the contributions that are payable.