Social Security News - April 2012

Social Security News – April 2012

HMRC will treat Switzerland as a European Union member state for social security purposes.

Updated rules will apply to UK taxpayers who go to live or work in Switzerland from 1 April 2012, and to their employers.

Depending upon the circumstances the taxpayer will either continue to pay UK National Insurance while in Switzerland, or he/she will be obliged to make contributions to the Swiss system.

If a taxpayer is working in the UK for a Swiss employer and is paying contributions in the UK, the employer may also have to pay UK contributions.

The revamped regulation also applies to self-employed people moving between the UK and Switzerland.

Special transitional rules apply to taxpayers subject to the standards in force before 1 April 2012, to the effect they may be able to carry on paying to the first country until there is a change in circumstances.

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