Overview

The United Kingdom and the European Union (EU) finally reached a deal on Christmas Eve 2020 governing their future trading relationship which was to commence operation on 1st January 2021. One year on, we look at how the Trade and Cooperation Agreement has been working in practice and how it has shaped payroll outcomes. Whilst broadly the aim was to leave the relationship “as is”, the agreement allowed for some variance to standard EU practice. This 1.5 hour webinar will cover all the key issues, including:

• Work permit and visa issues, including what is permissible on a business trip
• Income tax impact regarding secondees
• Social Security liability, including full scope Vs partial scope for social security cover
• Posted Workers Directive – impact on movement between the UK and the EU
• Enforcement procedures cross border
• The differences between movement between the UK and Ireland Vs movement between the UK and the rest of the EU

Credit Information

Earn 1.5 Recertification Credit Hours (RCHs) or 0.15 Continuing Education Units (CEUs) when attending this webinar.