Question to the HM Treasury:

To ask Her Majesty's Government what plans they have to put in place a rebate system for employers resident in the UK and workers from EU countries that chose not to join the EU–UK Social Security Coordination Agreement before 31 January.

The Trade and Cooperation Agreement reached with the EU includes social security provisions that have practical benefits for UK and EU citizens travelling between the UK and EU.

These provisions support business and trade by ensuring that cross-border workers and their employers are only liable to pay social security contributions in one state at a time.

All Member States have expressed their wish to opt-in to apply the detached worker provision. This means that workers moving temporarily between the UK and the EU will continue to pay social security contributions in their home state.