want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
On 23 June 2016 the British decided to leave the European Union: 51,9% voted for Brexit, 48,1% voted Remain. On 30 March 2019, the United Kingdom will leave the European Union, with or without agreement. The United Kingdom may also stop the Brexit if it wishes so. That still seems to be the most important certainty we have.
On 19 December the European Commission launched a ‘no-deal’ Contingency Action Plan. The powers of the European Union are also often limited. The EU Member States must then assume their responsibilities.
This also goes for the coordination of the social security. A British worker is posted to Belgium and is liable to social security in the United Kingdom and exempt from Belgian social security contributions (A1 form as evidence). The plan doesn’t extend far. The Commission considers it ‘necessary that Member States take all possible measures to ensure legal certainty and to protect the rights acquired by EU27 citizens and United Kingdom nationals’. The EU cannot really oblige Member States.
The United Kingdom has a concrete plan. It transposes the European coordination rules into national law. For the United Kingdom, a British worker posted to Belgium remains subject to his home country and exempt from Belgian social security contributions.
This means that nothing changes... At least if Belgium agrees with this approach. This is likely to be the case. However, the Belgian government still has to find the power to introduce comparable legislation.
This is better than relying on the bilateral social security treaty concluded by the United Kingdom and Belgium in 1957. No need to tell that it is no longer up to date. Besides, this treaty only applied to ‘nationals of one of the High Contracting Parties’. The Croatian nationals posted from the United Kingdom to Belgium would therefore be excluded. However the Dutch nationals posted from the United Kingdom to Belgium would be picked up via the Interim Agreements of the Council of Europe.
The more EU Member States that join this solution, the better. More and more employees work alternately in different EU Member States. If the British employee works in the Netherlands as well as in Belgium, for example, then coordination rules can only be fully effective if the Netherlands adopts the same approach.
Social security is only one aspect. When the United Kingdom leaves the European Union the current European level playing field will be broken and the remaining EU Member States can be put under pressure. The European Union restricts the weekly working time to 48 hours. A United Kingdom outside the European Union can elaborate more flexible working time arrangements for the British employers.