The European Union and the European Atomic Energy Community are due to find an agreement, TCA (Trade and Cooperation Agreement), with Great Britain and Northern Ireland to regulate the cooperation among those adhering countries in sectors such as the social insurance.
Although the agreement is still under review, the adhering countries can provisionally apply its directives from 1st January 2021. With regards to the social insurance area, the directives which will integrate the TCA agreement will be valid for 15 years from the day they will come into effect. Moreover, the directives stipulates that the posted workers will continue to be subjected to the State’s legislation and taxation in which they habitually perform their job, provided that:
1 – their working activity is not performed in a TCA adhering State for a period longer than 24 months and that its employer do not send him/her in an adhering State to substitute another posted worker;
2 – a self-employed individual that habitually performs its job in a State and that has the necessity to carry out its work in another adhering State will be subjected to the legislation of the first State given that the period of its activity does not exceed 24 months.
These regulations apply to countries such as Italy, due to their intention to adhere to the agreement.
On this note, INPS (Italian National Institute of Social Security) states that the duration of the continued posted cannot exceed 24 months, including any period of time prior the 1st January 2021 unless agreed otherwise by signing a derogating agreement of the article 16 of the EC regulation no 883/2004.
To stay always up to date on the Brexit, contact us at email@example.com or follow us on our social media.