10 November 2020 
Julia Ascott, Employment Taxes Specialist
Marie Green at PWC has very kindly provided us with an article on what Brexit will mean for social security purposes. We will hopefully get a webinar with PWC on this topic announced shortly - watch this space.
Note from Marie...
As you may have seen, recently there has been various additional commentary in the public domain re what the social security position will be for the UK from 1 January 2021. Unfortunately, and not helpfully, this has not been consistent.
The EC had suggested that there would actually be very little scope for grandfathering of A1 Certificates following 31 December 2020. However, subsequent commentary from HMRC and various European authorities gives reassurance this is not the case, and the expectation is that existing coverage will continue to be valid and, in a lot of cases, extendable.
Given that not just HMRC but also other European Authorities are still suggesting grandfathering may apply, we would recommend there is still benefit in ensuring any employee who should have an A1 in place has this.
