Skattenätet
  • Nyheter
  • Brexit and the continued application of the social security coordination rules in the withdrawal agreement

Brexit and the continued application of the social security coordination rules in the withdrawal agreement

The UK left the EU on 1 February 2020 but as set out in the withdrawal agreement, the social security coordination rules according to current EU regulations have remained unchanged for UK citizens during a transition period that ends on 31 December 2020. That day is now fast approaching, and many have been left wondering what will happen afterwards. We are happy to report that the Swedish Social Insurance Agency has finally made some clarifications on this issue.

Yesterday, the Swedish Social Insurance Agency made a formal decision regarding the application of the withdrawal agreement after 31 December 2020. The following information has now been clarified:

  • The Swedish Social Insurance Agency will apply the withdrawal agreement, including article 30-34 regarding the coordination of social security systems, from 1 January 2021.
  • The EU regulation EC 883/04 on the coordination of the social security systems will be applicable for persons covered by article 30 of the withdrawal agreement. This means that if a person has been in a cross-border situation between the UK and an EU country before the end of the transition period, and as long as this “link” is unbroken, that person is covered by the protection rules of the withdrawal agreement. This protection is life-long, provided that the link remains unbroken.
  • An A1 certificate that has been granted before the end of the transition period will remain valid during the entire certificate period, i.e., even if this continues after 31 December 2020. There will be no need to apply for a new certificate in this situation. (An A1 certificate is a document that verifies in which country the holder of the certificate is insured for social security purposes.)
  • Swedish legislation will be applicable for persons who are not covered by the withdrawal agreement. However, this is not the case for Isle of Man and the Channel Islands (i.e., the geographical areas of the UK that are not covered by the EU Treaty). For these areas, the old bilateral social security convention between Sweden and the UK from 1987-1988 will still be applicable.

For more information or questions on this you are more than welcome to reach out to us at EY.

Karolina Engström

A Swedish version of this article is available here: Brexit och den fortsatta tillämpningen av socialförsäkringsreglerna i utträdesavtalet

You can also read our previous articles:

 

Contact
Karolina Engström
+46 76 853 23 78