United Kingdom Tax Agency Updates Guidance on Social Security Contributions

The United Kingdom HM Revenue and Customs Oct. 10 updated guidance on social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, and Switzerland. The guidance discusses: 1) requirements for paying social security contributions in the EU and in Switzerland while working in the UK; 2) requirements for paying social security contributions in Iceland, Liechtenstein, and Norway while working in the UK; and 3) the requirement that taxpayers obtain a certificate from their home country’s social security institution as evidence that they’re not subject social security contributions in the UK. [United Kingdom, Government Portal, 10/10/22] ...