Posting Workers to UK after Brexit
Post-Brexit, the EU rules on posting workers no longer apply to the UK following the end of the transition period on 31 December 2020. During the transition period, the UK had completed the implementation of Directive (EU) 2018/957 in Great Britain through the Posted Workers (Agency Workers) Regulations 2020. These Regulations introduced specific provisions concerning agency workers, which expired at the end of the transition period.
Since the end of the transition period, the Posted Workers Directive no longer applies to postings to the UK. Workers may nevertheless benefit from applicable UK employment protections, as well as rights arising under their employment contracts and any other applicable law.
In addition, foreign employers who intend to send their staff to the UK need to carefully consider all aspects involving:
- Immigration;
- Tax;
- Social security;
- 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
Workers posted to the UK by their foreign employers are protected by the UK employment legislation that applies to work performed in the UK. Employers must guarantee them at least the minimum terms and conditions of employment established by UK law, with regard to matters such as:
- Remuneration;
- Working hours and rest period;
- Paid annual leave and other applicable employment protections.
Concerning the remuneration of posted workers, the United Kingdom has established a National Minimum Wage (‘NMW’), that entitles almost all workers to a minimum hourly pay, which varies by age band. The National Living Wage (‘NLW’), introduced in 2016, is the highest rate and applies to workers aged 21 and over.
From 1 April 2026, the National Living Wage for workers aged 21 and over is £12.71 per hour (it was £12.21 from April 2025).
As of 1 April 2026, the National Living Wage for workers aged 21 and over is £12.71 per hour. Different minimum rates apply to younger workers and qualifying apprentices.
As for working hours and rest periods, note that an adult worker’s weekly working time generally cannot exceed 48 hours on average, normally calculated over 17 weeks. Employers must generally provide adult workers with 11 consecutive hours of daily rest and either 24 uninterrupted hours of rest each week or 48 hours each fortnight. Workers are also generally entitled to an uninterrupted 20-minute break when working more than six hours a day, subject to applicable exceptions.
Social Security in UK
Regulation (EC) No 883/2004 continues to apply to situations protected by the Withdrawal Agreement, including qualifying postings to the UK already in progress on 31 December 2020, for as long as the relevant conditions remain satisfied. The expiry of an A1 certificate does not automatically entitle the worker to a new 24-month posting: any continuation must respect the applicable conditions and overall duration limits. Extensions under Article 16 require agreement between the competent authorities.
For situations outside the scope of the Withdrawal Agreement, the EU-UK Trade and Cooperation Agreement (TCA) regulates social security coordination 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 many of the practical requirements remain similar.
The PSSC provides that a posted worker remains subject to the social security legislation of the sending State, provided that the relevant conditions are met, including that:
- The employer normally carries out its activities in that State and sends the employee to work in the UK on its behalf;
- The anticipated duration of the posting does not exceed 24 months;
- The employee is not sent to replace another posted worker.
Unlike the arrangements available under Article 16 of Regulation (EC) No 883/2004, the PSSC does not provide an equivalent mechanism allowing the competent authorities to agree exceptions to the applicable-legislation rules, including extensions of posting coverage beyond 24 months.
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”.
However, they need to apply online for the Electronic Travel Authorization (ETA), which costs £20 and remains valid for two years. The employees may then enter as “Standard visitors” and remain in the country for a maximum of 6 months per visit, but only to carry out the activities permitted for visitors. The assignment must be limited to what is allowed by the rules, and the duration of the stay should be consistent with the activity declared at the border.
Being visa-free does not exempt EU nationals from border controls: even with a valid ETA, border officers may require proof that the employee’s assignment complies with the UK immigration rules for visitors (for example, an invitation or contract letter describing the activities to be carried out).
A&P can support you in preparing supporting documents to facilitate the border controls.
The position of non-EU nationals depends on their nationality. Visa nationals must obtain the appropriate Visitor visa before travelling. Nationals who do not need a visa for a visit generally need an ETA before travelling, unless an exemption applies. Holding a residence permit from an EU country does not by itself remove the UK visa or ETA requirement.
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 this regulatory framework is broad and encompasses many construction-related activities.
Regulation 15 of the Construction (Design and Management) Regulations 2015 requires contractors to ensure that workers have the skills, knowledge, training and experience needed for the work. The Regulations do not prescribe a CSCS card by name. A site or client may set its own card or equivalent certification requirements.
British construction companies may require external workers to hold a CSCS Card, or an appropriate card under a related scheme, as a condition of access to their sites. The card provides evidence of relevant qualifications and training, but does not by itself establish all aspects of a worker’s competence.
A&P can help you get your employees the CSCS Card or other similar certifications, as well as support the assessment of their qualifications for recognition under the applicable scheme.he