Latest developments - HMRC letter to all UK employees holding an A1
The UK social security authority (HMRC), issued a letter last week to all holders of UK A1 certificates which has caused widespread concern amongst employers and employees. The main messages in the letter are the following:
This is also being communicated in all new A1 certificates issued by HMRC and it has brought confusion as employers struggle to understand how each EU country will deal with a No Deal Brexit.
How does the EU27 approach No Deal Brexit?
The UK - in the capacity of the Department for Work and Pension and HMRC - have made their intentions in case of a No Deal relatively clear. The intention is to implement a unilateral application of the European coordination rules on social security in order to ensure status quo from a social security perspective.