Social security agreement between Switzerland and the UK
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The United Kingdom has left the EU as of 31 January 2020. Until 31.12.2020, the temporary provisions and, therefore, the original law applied. As of January 1, 2021, as a result of the UK's withdrawal from the EU, the Agreement on the Free Movement of Persons between Switzerland and the EU (FMPA) and Regulations (EC) No. 883/2004 and (EC) No. 987/2009 on the coordination of social security systems does no longer apply to the relations between Switzerland and the UK.
Since November 1, 2021, the social security agreement between Switzerland and the United Kingdom has already been provisionally applied. At its meeting on 27th April 2022, the Federal Council referred the dispatch on the approval of the agreement to the Parliament.
An agreement on citizenship rights has been concluded between Switzerland and the United Kingdom, applicable since 01.01.2021. This agreement guarantees the requests from the Agreement on the Free Movement of Persons for persons who were subject to the FMPA before 01.01.2021.
A British employee has been working in Switzerland since 01.12.2020. EU law and, therefore the FMPA continue to apply to him. An A1 Posting of workers certificate would be required for a dispatch during this period.
A British employee has been working in Switzerland since 01.12.2021. He is no longer subject to EU law but to the law of the contracting state, i.e., the agreement on social security between Switzerland and the United Kingdom. A CoC (Certificate of Coverage) would be required for a posting in the period.
On September 9, 2021, Switzerland and the United Kingdom concluded a new social security agreement. This is intended to ensure the long-term coordination of the social security systems of the two states after Brexit and is provisional applicable from 01 November 2021. It will enter into force as soon as the parliaments have approved it of both states.
The social security agreement between Switzerland and the United Kingdom of Great Britain and Northern Ireland contains the same coordination principles as the FMPA. These are equal treatment, determination of the applicable regulations, a cumulation of insurance periods, export of benefits, administrative assistance, and cooperation between the authorities and institutions. The provisions from EU Regulations No. 883/2004 and No. 987/2009 (EU coordination law) have been shortened and adapted to the two countries' needs.
In the UK, apart from care benefits, the agreement is also applied unilaterally to third-country nationals. In Switzerland, only the provisions determining the relevant legislation are applied to third-country residents. Therefore, it is necessary to differentiate the application of the agreement precisely. The agreement applies only to legally living in the territory of the contracting states, except for the cash benefits that refer to previous insurance periods that arose due to a legal stay in the contracting states.
For specific categories of persons, the EU coordination rules are maintained by the agreement on citizens' rights between Switzerland and the United Kingdom. The UK has concluded a similar deal with the EU. The social security systems of Switzerland and the EU are coordinated under the FMPA. As Switzerland has also concluded social security agreements with many other states, the present agreement mustn't conflict with the obligations under the other agreements.
In principle, persons protected under an agreement are entitled to the same benefits in the respective state as nationals of that state. They are therefore also subject to the same obligations.
à Exception: Swiss citizens who can export Swiss disability pensions according to Swiss regulations
Are only paid out to eligible persons with a Swiss residence
The country of residence is responsible for determining the applicable legislation. Accordingly, a CoC for a posting or multiple employment must be obtained from the responsible authority of the state of residence. In principle, persons covered by the agreement are subject to the legislation of only one state. However, it is possible to make a special agreement if this is in the interest of the insured person and is caused by mutual agreement. This particular arrangement is agreed upon by the authorities responsible in both states.
Employment with a Swiss company, main place of residence in the UK, work activity at least 25% of the total workload (for part-time positions, other part-time jobs must also be included) in the UK = subordination for total earned income in the UK
Employment with a Swiss company, main place of residence in CH, work activity at least 25% of the total workload (in the case of part-time positions, other part-time positions must also be included) in CH = subordination for total earned income in CH
Employment with a Swiss company, main place of residence in the UK, work activity less than 25 % of total workload (for part-time positions, other part-time positions must also be included) in the UK = subordination for total earned income in CH
Employment with a Swiss company, main place of residence in CH, work activity below 25 % of total workload (for part-time positions, other part-time positions must also be included) in CH = subordination for total earned income in the UK
Employment with a German company, main place of residence in the UK = subordination in the UK
Employment with a German company, main place of residence in CH = subordination in CH.
Employment with a Swiss company with civil servant status, main place of residence in the UK, work activity at least 25% of the total workload (in the case of part-time positions, other part-time positions must also be included) in the UK = subordination for total earned income in CH due to civil servant status
Employment with a Swiss company with civil servant status, employment with a UK company with civil servant status, main place of residence in the UK = imputation for CH civil servant income in CH, imputation for UK civil servant income in the UK -> divided subordination
Do you have any questions about Brexit and the related social security status? Please contact us - we will be happy to advise you.
