Given that the transition period is only just over six months away and given the current state of negotiations, it is important for employers to consider effective strategic planning for cross-border relocations, multi-governmental activities and business travel, and their impact on social security after 31 December 2020. In 2019, social security provisions were adopted (but did not come into force) to amend the EUSS rules maintained in the absence of a withdrawal agreement and agreement on future relations. Given the terms of the withdrawal agreement, it is not certain that the 2019 legislation will be amended when it comes into force. However, the Government has indicated its intention to reiterate, as far as possible, the provisions of the SSUE in the national legislation of the United Kingdom and it is hoped that all amendments will be minimal. British citizens who work in the EEA and EEA and work in the UK or their employers may also be required to take out their own travel or health insurance if they lose access to reciprocal agreements. As a result, visitors to the EEA and UK residents must pay the IHS (immigration supplement) or individual fees for the care they receive. Many allocation guidelines and related attribution agreements may need to be revised accordingly. Prior to the implementation of EU social security legislation, the UK had negotiated reciprocal agreements on social security contributions with some other EEA countries. However, the UK government believes that these agreements are no longer valid. We understand that some EU countries share this view, while others do not. After 31 December 2020, ongoing cross-border moves between the UK and the EU will continue to be governed by current EU social security legislation and, for example, existing A1 forms will remain in force. If an A1 form is to be extended beyond 24 months, it depends on the approach the host country will take.

The UK also has a number of old agreements with EU countries (such as Germany, France and Spain) that are ahead of current EU rules. However, it is not clear whether these older agreements will be binding and, given the time that has elapsed since their initial signing, they are probably not useful and we assume that new agreements will have to be negotiated. Faced with uncertainty about the future coordination of social security, British employers should immediately take the following steps: it is of course possible that a future agreement between the EU and the UK could be reached in the coming weeks or, if not, the EU and the UK could agree on a separate agreement on the coordination of social security. The UK and the EU have published their draft negotiating texts for the coordination of social security, which are broadly in line with the principles of EUSS legislation. This gives some understanding that any agreement would be in accordance with the rules in force.