If you have employees who are sent on secondment to work in other countries and/or employees who work in two or more countries simultaneously, you need to ensure that you and your employees are complying with your social security contributions obligations.

This inbrief summarises the EU social security rules (“SSR”) determining where social security should be paid for an EU national who is seconded to another member state or carries out employment duties in two or more member states.

The social security contribution rates vary considerably across Europe. For this reason employers typically try to minimise their social security contributions obligations by establishing liability in a low cost member state. For UK employers this often means trying to ensure that UK NIC rules continue to apply.