As of 1 January 2021, the EU Regulation will no longer apply to social security issues concerning the UK. It is not yet known which rules will apply from that date to UK workers working in the EU or EU citizens working in the UK. « The UK authorities (HMRC) published a draft proposal before the summer, » says Vijge. « This document forms the basis for negotiations on new agreements between the EU and the UK. It remains to be seen whether the two sides will reach an agreement and, if so, what the new rules will bring. If the UK and the EU fail to reach an agreement, Dutch national law will determine, from a Dutch perspective, where a person will be subject to social security after 1 January 2021. In this context, the Dutch authorities (SVB) have already confirmed that the social security agreement between the Netherlands and the EU will no longer apply to situations falling within the scope of the EU Regulation, even after the adoption of Regulation (EU) No 883/2004. This will affect the social security position of international workers, who work in the EU and the UK and can then be insured in one country, in both countries or no social security protection. The table below shows whether your work is covered by the U.S.
or Dutch social security plan. If you are covered by U.S. Social Security, you and your employer (if you are an employee) will have to pay U.S. Social Security taxes. If you are covered by the Dutch system, you and your employer (if you are a worker) must pay Dutch social security taxes. If you are self-employed and reside in the United States or the Netherlands, you are usually only covered and taxed by the country where you reside. The « Certificate of Coverage » section explains how to obtain a form from the country in which you are insured, which proves that you are exempt in the other country. Note In addition to Dutch social security taxes covering old-age, invalidity and survivors` benefits, the agreement also covers Dutch taxes covering sickness and sickness insurance benefits, unemployment benefits and family allowances. As a result, workers exempted from Dutch social security by the agreement do not pay social security taxes for these programmes and generally cannot receive benefits from them. If the agreement exempts you from Dutch coverage, you and your employer may want to agree on alternative benefit protection.
Agreement between the Republic of Italy and the United Kingdom of Great Britain and Northern Ireland on social security in Italy and Northern Ireland of 29 January 1957. . .