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.
By Jo Nockels
Disclaimer: The information provided is based on current guidance (at date of publication) from HMRC and may be subject to change. Any advice shared here is intended to inform rather than advise. 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 information, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.