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Posting Workers to the UK

Learn what to consider when posting workers to the UK, with aspects like immigration, tax, social security and more.

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Posting Workers to UK after Brexit

Post-Brexit, the former rules for posting workers to UK no longer apply. In fact, the UK had implemented the 2018 Directive by means of the Posted Workers (Agency Workers) Regulations 2020.

Since the UK has left the EU, the Posted Worker Directive no longer applies to postings, meaning that the rights of workers posted to UK are based solely on UK law.

In addition, foreign employers who intend to send their staff to UK need to deeply consider all aspects involving:

  • Immigration;
  • Tax;
  • Social security;
  • as well as health & safety requirements.

A&P experts are at your disposal to support your company and your employees in the management of the requirements for working in UK after Brexit.

Labour Law in case of Posting Workers to the UK

The workers that are posted to UK by their foreign employers are entitled to the same rights and conditions as UK workers. In particular, employers posting their workers to UK must guarantee them at least the minimum terms and conditions of employment set out under UK labour legislation, with regard to the following matters:

  • Remuneration;
  • Working hours and rest period;
  • Public holidays and more.

Concerning the remuneration of posted workers, the United Kingdom has a National Minimum Wage (‘NMW’), that is the minimum pay per hour almost all workers are entitled to. Since 2016, the Government introduced also the National Living Wage (‘NLW’), that is the minimum wage for workers over 23. As of 1 April 2023, the National Living Wage consists of an hourly rate of £10.42.

As for working hours and rest period, it should be noted the average employee’s weekly working time cannot exceed 48 hours. Workers are also entitled to 11 hours rest between working days and 24 uninterrupted hours of rest per week.

Social Security in UK

Regulation EU 883/2004 continues to apply to EU workers, whose posting to the UK was already in progress on 31 December 2020. For such situations, on the expiry of the certificate, it will be possible to request a new posting without interruption, in accordance with Regulation EU 883/2004.

The EU-UK TCA regulates social security coordination after Brexit through a special protocol – the Protocol on Social Security Coordination (PSSC).

There are numerous elements in common between the PSSC and the EU Posting of Workers Regulations. While in the abstract the legal basis has changed, in practice much of the compliance has remained the same.

The PSSC provides that the posted worker remains subject to the social security legislation of his Home State if the duration of the posting does not exceed 24 months and he is not sent to replace another worker already posted.

In order to prove that employees are covered by the social security of the Home State, employers must apply for an A1 Certificate to the competent social institution.

Compared to Regulation EU 883/2004, the PSSC no longer provides for the possibility of extending the ordinary duration of the posting (24 months), nor for concluding agreements derogating from the general rules for determining the applicable legislation.

Find out more with our in-depth guide on social security in the United Kingdom.

Immigration requirements when sending workers to the UK

With reference to the immigration requirements, EU nationals do not require an entry visa to perform some activities in the UK, including:

“install, dismantle, repair, service or advise on equipment, computer software and hardware, if your overseas company has a contract with a UK company or organization”.

The employees may enter as “Standard visitors” and remain in the country for max. 6 consecutive months. However, the guidelines generally indicate that the work assignment should be less than 1 month.

Being visa-free does not exempt EU nationals from border controls: authorities may require proofs that the employee’s assignment is compliant to the aforementioned UK immigration rules.

A&P can support you in preparing supporting documents to facilitate the border controls.

On the other hand, non-EU nationals must require an entry visa, even if they hold a residence permit and reside/work in a EU country. Our Firm can support you in the visa application.

Tax requirements in the UK

In general, the worker’s remuneration is taxable in the country where he carried out the related work activity, although there are some exceptions.

Under the Italy-United Kingdom Convention (Art. 15) remuneration is taxable in the country of residence under 3 conditions:

  • The employee has stayed in the other country for no more than 183 days of the tax year,
  • The employee is paid by an employer who does not reside in that country,
  • The remuneration is not paid from a permanent establishment or a fixed base that the employer has in the other country.

Studio A&P supports you with the taxation of your activities in the UK.

Health & Safety at workplace

A&P provides assistance with the necessary requirements for workers attending construction sites in the UK under the Construction (CDM) Regulations 2015. The notion of “construction” in the UK regulatory framework is very broad and encompasses many construction-related activities.

CDM Regulation 15 requires contractors to select and employ only suitably trained workers. This means employers need to provide their employees with ad hoc and customised training. Hence, British building companies could only admit external workers holding a CSCS Card to their construction sites, a private certification that proves the professional and H&S skillset of the worker.

A&P can help you get your employees the CSCS Card or other similar certifications, as well as recognising any Italian qualifications they may have acquired.

Regulatory Framework

The Posted Workers (Agency Workers) Regulations 2020

Reference

Regulation (EC) No. 883/2004

Reference

The EU-UK Trade and Cooperation Agreement

Reference

Construction (CDM) Regulations 2015

Reference

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Learn more about Posting of Workers to Europe

Have a look at our in-depth guides about Posting of Workers to EU Countries. If you don’t know where to start, you can have a first look at our introduction on Posting of Workers to Europe.

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