Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether there have been bilateral discussions between the UK Government and individual EU states on cross-border workers, similar to agreements between France and partners on exemptions to Article 13 of EC Regulation 883/2004.

Throughout the COVID-19 pandemic, the Government has been working with the EU to protect the social security position of workers moving between the UK and the EU. Reciprocal arrangements have been put in place covering all EU member states which allow HMRC to disregard changes to individuals’ work locations caused solely by COVID-related restrictions when deciding where these workers pay their social security contributions.

This includes multi-state workers who are covered by Article 13 of Regulation (EC) 883/2004 under the terms of the Withdrawal Agreement or by Article SSC.12 of the Protocol on Social Security Coordination in the Trade and Cooperation Agreement.