• Skip to content
  • Skip to navigation
Global site
  • Global site
  • Algeria
  • Botswana
  • Cameroon
  • Egypt
  • Ethiopia
  • Gabon
  • Guinea
  • Kenya
  • Libya
  • Malawi
  • Mauritius
  • Morocco
  • Namibia
  • Nigeria
  • Senegal
  • South Africa
  • Togo
  • Tunisia
  • Uganda
  • Zambia
  • Zimbabwe
  • Anguilla
  • Antigua
  • Argentina
  • Aruba, Bonaire, Curacao and St. Maarten
  • Bahamas
  • Barbados
  • Bolivia
  • Brazil
  • British Virgin Islands
  • Canada LLP
  • Canada RCGT
  • Cayman Islands
  • Chile
  • Colombia
  • Costa Rica
  • Dominica
  • Ecuador
  • El Salvador
  • Grenada
  • Guatemala
  • Honduras
  • Mexico
  • Montserrat
  • Nicaragua
  • Panama
  • Paraguay
  • Peru
  • Puerto Rico
  • St Kitts
  • St Lucia
  • St Vincent and the Grenadines
  • Trinidad & Tobago
  • Turks and Caicos Islands
  • United States
  • Uruguay
  • Venezuela
  • Afghanistan
  • Australia
  • Bangladesh
  • Cambodia
  • China
  • Hong Kong
  • India
  • Indonesia
  • Japan
  • Korea
  • Malaysia
  • Mongolia
  • Myanmar
  • New Zealand
  • Pakistan
  • Philippines
  • Singapore
  • Taiwan
  • Thailand
  • Vietnam
  • Albania
  • Armenia
  • Austria
  • Azerbaijan
  • Belarus
  • Belgium
  • Bosnia and Herzegovina
  • Bulgaria
  • Channel Islands
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Gibraltar
  • Greece
  • Hungary
  • Iceland
  • Ireland
  • Isle of Man
  • Israel
  • Italy - Bernoni
  • Italy - Ria
  • Kazakhstan
  • Kosovo
  • Kyrgyzstan
  • Latvia
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Malta
  • Moldova
  • Monaco
  • Netherlands
  • North Macedonia
  • Northern Ireland
  • Norway
  • Poland
  • Portugal
  • Romania
  • Russia
  • Serbia
  • Slovak Republic
  • Slovenia
  • Spain
  • Sweden
  • Switzerland
  • Tajikistan
  • Turkey
  • Ukraine
  • UK
  • Uzbekistan
  • Bahrain
  • Egypt
  • Jordan
  • Kuwait
  • Lebanon
  • Oman
  • Qatar
  • Saudi Arabia
  • United Arab Emirates
  • Yemen
Grant Thorton Logo

Grant Thornton logo Grant Thornton logo

Contact us
  • Insights
  • Services
  • Industries
  • Meet our people
  • Careers
  • About us
  • Locations
  • News centre
  • Audit and assurance
  • Brexit
  • Consulting
  • Cyber
  • Deals
  • Financial services advisory
  • Forensics and investigations
  • Insolvency and global asset recovery
  • International
  • Public sector services
  • Restructuring
  • Risk
  • Tax
Audit and assurance Home
  • Outsourced accounting services
  • Financial reporting advisory group
  • Royalty and intellectual property audit
  • Pensions
  • Healthcare assurance
  • Contract assurance
Brexit Home
  • Cost and cashflow
  • Imports and exports
  • People and skills
  • Tax and transactions
Consulting Home
  • Brexit and political risk advisory
  • Business consulting
  • Corporate simplification
  • Governance advisory
  • Insights and analytics
  • International services
  • Leading through the unknown
  • People advisory
  • Real estate advisory
  • Strategy
NAVIGATING BREXIT Need practical advice on navigating Brexit?
Discover our practical steps for business leaders
Deals Home
  • Corporate finance
  • Debt advisory
  • Financial modelling
  • Operational deal services
  • Restructuring
  • Transaction services
  • Valuations
Financial services advisory Home
  • Actuarial and risk
  • Business consulting
  • Business risk services
  • Financial crime
  • Financial services tax
  • Insurance audit, assurance and advisory
  • Leasing and consumer finance
  • Litigation support
  • Regulatory and compliance
  • Risk and capital management
  • Transactions and restructuring
Forensics and investigations Home
  • Computer forensics
  • Cyber advisory
  • Disputes advisory
  • Financial crime
  • International arbitration
  • Investigations
  • Matrimonial services
  • Monitoring trustee and competition services
Insolvency and global asset recovery Home
  • Contentious estates and family disputes
  • Corporate intelligence
  • Litigation support
  • Personal insolvency
International Home
  • Expand into new markets
  • Finding the right international contacts
  • Getting more out of your existing international operations
  • Setting up in the UK
Public sector services Home
  • Adult social care insights
  • CFO Insights
  • Energy and environment
  • Healthcare advisory
  • How to buy our services
  • Infrastructure finance
  • Public sector advisory
  • Public sector assurance
  • Forensic and investigations services
  • Public sector governance and risk
  • Public sector insight studio
  • Real estates and assets
Restructuring Home
  • Restructuring and insolvency tax
  • Contingency planning and administrations
  • Corporate restructuring
  • Creditor advisory
  • Debt advisory
  • Financial services restructuring and insolvency
  • Non-performing loans and special situation funds
  • Pensions advisory services
Risk Home
  • Compliance assurance
  • Cyber advisory
  • Cyber security
  • Data analytics
  • Enterprise risk management
  • Finance and risk management services
  • Internal audit services
  • People, culture and organisation
  • Projects, capital programmes and transformation
  • Technology risk services
  • Third party and contract assurance
Tax Home
  • Corporate and international tax
  • Employer solutions
  • Indirect tax
  • Private client
  • Real estate tax
  • Transaction and restructuring tax
  • Tax dispute resolution
  • Tax risk management
  • Tax technology, data and analytics
  • Our approach to tax
  • Automotive
  • Business support services
  • Consumer markets
  • Energy and natural resources
  • Financial services
  • Healthcare
  • Not for profit
  • Public sector
  • Real estate
  • Technology, media and telecommunications
Automotive Home
  • Upstream
  • Downstream
Business support services Home
  • Facilities management
  • Freight and logistics
  • Professional practices
  • Recruitment
Consumer markets Home
  • Food and beverage
  • Restaurants, bars and casual dining
  • Retail
  • Travel, tourism and leisure
Energy and natural resources Home
  • Energy and environment
  • Mining
  • Oil and gas
  • Waste
Healthcare Home
  • Public sector healthcare
Not for profit Home
  • Charities
  • Education
  • Social housing
Public sector Home
  • Adult social care
  • Central government
  • Fire and rescue
  • Healthcare
  • Local government
  • Police
  • Private sector
Real estate Home
Article Is now the time to set up a healthcare REIT?
The emergence of specialist REITs focused on specific asset classes is good news for both investors and operators.
Technology, media and telecommunications Home
  • Fintech
  • Media
  • Technology
  • Telecommunications
  • Grant Thornton UK LLP
  • Insights
  • People and skills

People and skills

Need help or advice on the UK’s new relationship with Europe? Request a call.

The labour market is changing

The status of EEA nationals living in the UK and UK nationals living in Europe has changed, as have the rights of UK nationals to travel, live and work freely across the EU.

We have dedicated teams who can help you retain, attract and develop the people and skills you will need.

Our employment experts are available to answer your questions.

Did you know Brexit may affect...

  • Did you know Brexit may affect...

    Employing European nationals

    EEA nationals who arrived in the UK before 11pm on 31 December 2020 will have the right to remain under the Brexit transition rules. They can apply for Settled Status via the government website and they have until the 30 June 2021 to apply.

  • Did you know Brexit may affect...

    Recruiting from the EU

    Free movement of people for the UK has ended and the introduction of the new points-based immigration system means new barriers to recruiting EU nationals.

  • Did you know Brexit may affect...

    Working overseas

    The rules governing UK workers’ rights to work in each EU member state will be specific to each country. There may be visa requirements and temporary work permits needed for UK workers to take up international secondments in the EU/EEA. The UK government has issued country-by-country guidance, which includes information on areas such as social security and work permits.

UK government guidance

The rules governing travel to Europe will change

What you need to do if you're travelling to Europe in 2021

Things you need to consider going forwards

  • Things you need to consider going forwards

    Communicate clearly

    Ensure your employees in the UK are aware of their right to remain and apply before the deadline – and that UK nationals working in the EU are aware of the steps they need to take.

  • Things you need to consider going forwards

    Track your social security obligations for mobile workers

    It remains important for employers to track their mobile employees within the EU and ensure all required social security applications are made to the relevant authorities.

    For overseas assignments starting after 1 January 2021, your employees may be subject to the new ‘Detached Worker’ rules for social security purposes - a replacement for the EU ‘Posted Worker’ regulation and the A1 certificate. However, all EU countries have the option to opt out of these rules, and they have until 31 January 2021 to confirm if they are going to do so. For employees going to/from Switzerland, Liechtenstein, Norway and Iceland, different rules will apply.

    Organisations will, therefore, need to consider the following to ensure that they remain compliant for social security:

    1 For overseas assignments or business trips that started prior to 31 December 2020, does the employee fall under the historic EU regulations?

    2 For new assignments, are employees travelling to countries that have opted out of the Detached Worker rules, and if so, what are the company’s overseas obligations?

    3 For frequent business travellers, and employees regularly working in more than two EU locations, which location should they be paying social security in?

  • Things you need to consider going forwards

    Upskill your current workforce

    In the medium term, if organisations can’t retain their workforce, especially if they have historically recruited a number of EU citizens, the amount of labour in the market could reduce. The employment market will become candidate-driven and employers will have to be offering something different to differentiate themselves in the market.

    Ensure that your workforce have the necessary skills to deal with future changes.

    • – Use your apprenticeship levy to re-train talent from different places
    • – Review your employee value proposition to ensure you are retaining the best talent
    • – Review your employer brand and recruitment strategy to ensure you are differentiating yourself in the market
    • – Review your reward and benefits approach to ensure you are attracting and retaining talent
  • Things you need to consider going forwards

    Review your current global mobility policy

    Is your current policy fit for purpose? Is it in need of a tune-up in light of Brexit and Covid-19? These events might mean changes to your social security and remote working provisions.

    Employers should be mindful that more employees may ask to work remotely from overseas. Accommodating these requests could result in unforeseen additional tax, payroll and social security obligations for individuals, plus tax and compliance risks for the organisation. Many global mobility policies were not designed to take account of these arrangements and should be redefined to manage these circumstances if they arise.

maddie-blanks.png

"Attracting and retaining the right talent has never been more important. As the employment market becomes candidate-driven you will have to be offering something different to differentiate yourselves in the market. With deep expertise, our people advisory team can help you develop a more agile and resilient workforce for continued business success."

Maddie Blanks, Associate Director

Our work with clients

Over the last three years we’ve worked with organisations of many sizes and sectors to help them prepare for political volatility.

Supporting through relocations

A financial services company was establishing a new entity in Ireland as part of their Brexit planning. Our global mobility solutions team assisted with the relocation of the CEO to the new Irish entity along with his family. Advice included UK and Irish tax residence review; UK and Irish payroll obligations for the company; tax treatment of relocation benefits; social security implications and filing obligations for company and employees.

Social security review for a major retailer

A retail client with outlets in the UK and across Europe needed advice on social security legislation. We reviewed the social security position of their cross-border worker population and the impact that a ‘No deal’ Brexit will have. We then worked with them to build a range of possible solutions to mitigate the potential risks. 

There's no one size fits all approach to Brexit. Speak to one of our experts for a response tailored to you.

Request a call

Not found what you are looking for? Discover our other priority areas.

Cost and cashflow

Have you planned for the impact?

Cost and cashflow

Imports and exports

Are you ready for the changes?

Imports and exports

Tax and transactions

What are the implications for you?

Tax and transactions

Navigating Brexit

Practical steps for business leaders

Navigating Brexit
Share this page
  • Facebook LinkedIn
  • Twitter Twitter
  • LinkedIn LinkedIn
  • WhatsApp WhatsApp
  • Email Email
  • Follow us on Subscribe
  • Twitter icon
  • LinkedIn icon
  • Grant Thornton on Youtube
CONNECTclose
  • Meet our people
  • Contact us
  • Our offices
  • Alumni
Aboutclose
  • About us
  • Careers
  • News centre
  • Corporate responsibility
Legalclose
  • Privacy
  • Cookies
  • Disclaimer
  • Whistleblowing policy
  • Sitemap
  • Remote access
  • Modern slavery statement
  • Terms and conditions
  • Our approach to tax
  • Anti-bribery and corruption
  • Third Party code of conduct

© 2021 Grant Thornton UK LLP - All rights reserved. “Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.

    • EN
    • Contact us