New national insurance contributions rules for workers moving around the European Union
Implementation date: 1 May 2010
The European Commission has published Regulations that amend national insurance contribution rules for workers moving around the European Union. The Regulations prescribe a new form system for employers and employees to show that they are entitled to operate the social security legislation of one member state and are not required to pay national insurance contributions in another member state. Guidance on the Regulations can be viewed on the HMRC website.