FAQ : Brexit

Last update : 21/01/2021

Please email any questions on Brexit to brexit@cleiss.fr

You are a French citizen

You are a French citizen/ You are residing in the UK/ health

I am residing in the United Kingdom on a permanent basis prior to the end of the transition period, which is scheduled for December 31, 2020, and drawing UK social security benefits. Will I still be eligible for these benefits from January 1st, 2021?

French citizens residing in the United Kingdom before the transition period ends on December 31, 2020, will keep their access to the NHS beyond that date under the same rules as before.

Please be aware that, to make sure they qualify for the entitlements set forth under the withdrawal agreement for EU citizens residing in the United Kingdom before the end of the transition period, EU citizens must apply to the UK authorities for permanent residency (“settled status”) according to the rules that have been determined by the UK government (online application).

If your circumstances change, e.g. if you move to another State or begin drawing your retirement pension, you may come under certain provisions of the trade and cooperation agreement, which is applicable from January 1st, 2021.

You are a French citizen/ You are residing in the UK/ Retirement

Will the periods of contributions I have accrued in France still count toward my UK retirement pension?

  • If you have worked in France before the transition period ends on December 31, 2020, your periods of employment in France will be taken into account for eligibility purposes and towards the calculation of your UK retirement pension entitlements, whatever the effective date is for your retirement pension claim. The Social Security coordination rules set forth by the European regulations will continue to apply.

Under the trade and cooperation agreement, which applies from January 1st, 2021, your periods of contributions in France can be taken into account by the United Kingdom.

I am drawing only a French pension (old-age, disability, survivor’s, etc.) and residing in the United Kingdom before the end of the transition period. Will my health insurance coverage change from January 1st, 2021, and if so, what will the rules be?

As you are residing in the United Kingdom prior to December 31, 2020, the withdrawal agreement provides that your health insurance coverage along with the rules for membership will not change assuming that your circumstances remain the same. You will remain eligible for the same benefits under the same rules as now.

The current European Social Security coordination rules will continue to apply to previously accrued entitlements after the transition period ends on December 31, 2020.These rules stipulate that if you are drawing a pension from only one State and residing in another State, the State that is paying your pension is responsible for providing your health insurance coverage. This means that your health care expenses in the United Kingdom will continue to be covered by the UK social security system on behalf of France. 

If you have not already done so, you will need to apply to your French retirement pension fund for the S1 portable document entitled “Registering for health care cover.” With this document, you will be able to register with the local UK health insurance fund where you live in the United Kingdom. Your S1 form will remain valid for as long as you reside in the United Kingdom and provides the same coverage under the same rules as for members of the UK social security system.

If you also begin drawing a UK pension and continue to reside in the United Kingdom, the coordination rules stipulate that you will then come under the UK scheme directly for your health insurance coverage.

Please be aware that, to make sure they qualify for the entitlements set forth under the withdrawal agreement for EU citizens residing in the United Kingdom before the end of the transition period, EU citizens must apply to the UK authorities for permanent residency (“settled status”) according to the rules that have been determined by the UK government (online application).

The trade and cooperation agreement, which applies from January 1st, 2021, contains similar provisions on health care coverage for pensioners to those which currently apply under the European social security coordination regulations. These new provisions will apply to circumstances beginning once the transition period has ended.

I have worked both in France and in the United Kingdom prior to December 31, 2020: will my periods of employment in each country be counted toward my French and British retirement pensions as from January 1st, 2021?

Any periods of employed accrued prior to December 31, 2020, will be taken into account for eligibility purposes and towards the calculation of your retirement pension entitlements in France and the United Kingdom, regardless of when you actually claim your pensions, as the Social Security coordination rules set forth by the European regulations will continue to apply to these entitlements.

Under the trade and cooperation agreement, which applies from January 1st, 2021, periods of employment in France and the United Kingdom can be taken into account for eligibility purposes and towards the calculation of your French and UK retirement pensions. This will be implemented beginning January 1st, 2021.

I am drawing a French and British retirement pension while residing in the United Kingdom, in France, or in another EU member State. Will my pensions continue to be paid after the transition period, i.e. from January 1st, 2021?

Under the withdrawal agreement, entitlements accrued before the end of the transition period, i.e. prior to December 31st, 2020, will remain the same, whatever happens with the negotiations on the future relationship as it pertains to social security. This means that if you were already drawing a pension, it will continue to be paid to you in your State of residence.

Under the trade and cooperation agreement, which applies from January 1st, 2021, all benefits except for disability and unemployment benefits are exportable. However, these benefits can also be paid outside France if allowable under domestic legislation, which is the case for disability pensions. Moreover, any pre-existing entitlements remain the same under the withdrawal agreement.

I am drawing only a French pension and residing in the United Kingdom. I will be coming to France for a short temporary stay and would like to be able to receive medical care there. Will my medical expenses in France be covered and, if so, what will the rules be?

As you are only drawing a French pension, you retain health insurance coverage under the French Social Security system. You are covered under the withdrawal agreement, which means that you can receive medical treatment when you come back to France, regardless of the reason for your stay, and be covered for all the care you receive here (medically necessary and scheduled treatments) pursuant to French regulations. You will need to contact the last health insurance fund to which you belonged before you left France to apply for reimbursement of your health care expenses, or alternatively to the local health insurance fund where you are staying in France.

Please be aware that, to make sure they qualify for the entitlements set forth under the withdrawal agreement for EU citizens residing in the United Kingdom before the end of the transition period, EU citizens must apply to the UK authorities for permanent residency (“settled status”) according to the rules that have been determined by the UK government (online application).

The trade and cooperation agreement, which applies from January 1st, 2021, has similar provisions on health care coverage for pensioners to those which currently apply under the European social security coordination regulations. Retirees drawing only a French pension who choose to reside in the United Kingdom from January 1st, 2021, will remain members of the French social security system and their health care expenses will be covered during temporary stays in France.

I am drawing only a French disability pension and residing in the United Kingdom. What will change on January 1st, 2021 as concerns the payment of my pension, the S1 form, and if there is a request for a medical examination?

Under the withdrawal agreement, the current Social Security coordination rules pursuant to the European regulations will continue to apply. You will continue to be paid your disability pension where you currently reside, on the basis of your previously accrued entitlements and in accordance with the “exportability” principle. Your health care expenses will continue to be covered by the United Kingdom on behalf of France based on your S1 form for as long as your circumstances remain the same.

Please be aware that, to make sure they qualify for the entitlements set forth under the withdrawal agreement for EU citizens residing in the United Kingdom before the end of the transition period, EU citizens must apply to the UK authorities for permanent residency (“settled status”) according to the rules that have been determined by the UK government (online application).

Under the trade and cooperation agreement, which applies from January 1st, 2021, all benefits except for disability and unemployment benefits are exportable. However, these benefits can also be paid outside France if allowable under domestic law, which is the case for disability pensions. Moreover, any pre-existing entitlements remain the same under the withdrawal agreement.

You are a French citizen/ You are working in the United Kingdom/ Social security benefits

I am UK-insured and working in the United Kingdom on December 31st, 2020, while my family is residing in France and my spouse is not working. Will I continue to draw UK and any French family benefits from January 1st, 2021, and if so, what will the rules be?

Under the withdrawal agreement, assuming that your circumstances remain the same after December 31, you will continue to draw family benefits under the same rules as currently. The State that pays family benefits is determined based on several factors: your and your spouse’s employment and residency and on your children’s residency. Employment is the decisive factor when determining the competent State by priority right, with any applicable supplement being paid by the non-priority State which is determined on the basis of the children’s residency.

In your case, the British fund is competent by priority right for the payment of your family benefits. France will then pay a supplement if total French family benefits come to a higher amount than your UK entitlement.

Please be aware that, to make sure they qualify for the entitlements set forth under the withdrawal agreement for EU citizens residing in the United Kingdom before the end of the transition period, EU citizens must apply to the UK authorities for permanent residency (“settled status”) according to the rules that have been determined by the UK government (online application).

Family benefits are not covered under the trade and cooperation agreement, which applies from January 1st, 2021. This means that, as from January 1st, 2021, these benefits will no longer be coordinated and will be awarded under domestic legislation only. However, any pre-existing entitlements remain the same under the withdrawal agreement.

I am French-insured and working in France while my spouse is working and residing in the United Kingdom with my children. Will I continue to draw French and any UK family benefits after January 1st, 2021? If so, what will the rules be?

Under the withdrawal agreement, assuming that your circumstances remain the same after December 31, you will continue to draw family benefits under the same rules as currently. The State that pays family benefits is determined based on several factors: your and your spouse’s employment and residency and on your children’s residency. Employment is the decisive factor when determining the competent State by priority right, with any applicable supplement being paid by the non-priority State which is determined on the basis of the children’s residency.

In your case, the UK fund is competent by priority right for the payment of your family benefits because that is your spouse’s State of employment as well as your children’s State of residency. France will then pay a supplement if total French family benefits come to a higher amount than your UK entitlement.

Please be aware that, to make sure they qualify for the entitlements set forth under the withdrawal agreement for EU citizens residing in the United Kingdom before the end of the transition period, EU citizens must apply to the UK authorities for permanent residency (“settled status”) according to the rules that have been determined by the UK government (online application).

Family benefits are not covered under the trade and cooperation agreement, which applies from January 1st, 2021. This means that, as from January 1st, 2021, these benefits will no longer be coordinated and will be awarded under domestic legislation only. However, any pre-existing entitlements remain the same under the withdrawal agreement.

I am French-insured and working in France while my family is residing in the United Kingdom; my spouse is not employed. Will I continue to draw French and any UK family benefits after January 1st, 2021? If so, what will the rules be?

Under the withdrawal agreement, assuming that your circumstances remain the same after the transition period ends on December 31, 2020, you will continue to draw family benefits under the same rules as currently. The State that pays family benefits is determined based on several factors: your and your spouse’s employment and residency and on your children’s residency. Employment is the decisive factor when determining the competent State by priority right, with any applicable supplement being paid by the non-priority State which is determined on the basis of the children’s residency.                                          

In your case, the French fund is competent by priority right for the payment of your family benefits because that is your State of employment and your spouse is not working in the United Kingdom. The UK will pay a supplement if total UK family benefits come to a higher amount than your French entitlement.

Please be aware that, to make sure they qualify for the entitlements set forth under the withdrawal agreement for EU citizens residing in the United Kingdom before the end of the transition period, EU citizens must apply to the UK authorities for permanent residency (“settled status”) according to the rules that have been determined by the UK government (online application).

Family benefits are not covered under the trade and cooperation agreement, which applies from January 1st, 2021. This means that, as from January 1st, 2021, these benefits will no longer be coordinated and will be awarded under domestic legislation only. However, any pre-existing entitlements remain the same under the withdrawal agreement.

You are a French citizen/ You are residing in the United Kingdom/ You are planning to return to France/ Pension

I have worked both in France and in the United Kingdom: will my periods of employment in each country be counted toward my UK and French retirement pensions after January 1st, 2021?

All periods of employment accrued prior to January 1st, 2021, will be taken into account for eligibility purposes and towards the calculation of both your French and your UK retirement pension entitlements, whatever the effective date is for your retirement pension claim, as the Social Security coordination rules set forth by the European regulations will continue to apply.

If you are currently working in the United Kingdom and continue to work in the UK beyond December 31, 2020, the Social Security coordination rules will continue to apply under the withdrawal agreement. Any periods of employment you accrue in the United Kingdom before and after that date, along with your periods accrued in France, will be taken into account for eligibility purposes and towards the calculation of both your French and your UK retirement pension entitlements.

Under the trade and cooperation agreement, which applies from January 1st, 2021, periods of employment in France and the United Kingdom can be taken into account for eligibility purposes and towards the calculation of your French and UK retirement pensions.

I am drawing a French and British retirement pension while residing in the United Kingdom, in France, or in another member State. Will my pensions continue to be paid after January 1st, 2021?

Under the withdrawal agreement, any entitlements accrued before the transition period ends on December 31, 2020, will remain the same, whether or not there is an agreement on the future relationship as it pertains to social security: if you are drawing a pension, it will continue to be paid to you in the State where you reside.

Under the trade and cooperation agreement, which applies from January 1st, 2021, all benefits except for disability and unemployment benefits are exportable. However, these benefits can also be paid outside France if allowable under domestic legislation, which is the case for disability pensions. Moreover, any pre-existing entitlements remain the same under the withdrawal agreement.

You are a French citizen/ You are residing in the United Kingdom/ You are planning to return to France/ Social security benefits

How do I qualify for Social Security coverage when I move back to France?

If you move back to France after the transition period has ended on December 31, 2020, the withdrawal agreement stipulates that the coordination rules will only apply to the entitlements you accrued based on your UK employment before you moved back to France. The set of rules that applies to you in France will be determined by your circumstances here (in employment, in paid unemployment, drawing a pension, or no employment):

  • If you start a job in France, you will automatically join the French social security system and pay French social security contributions;
  • If you were unemployed in the United Kingdom prior to December 31, 2020, you may qualify to continue drawing your UK unemployment benefits for up to 3 months in France while you search for a job here;
  • If you are drawing a retirement pension from the UK scheme only and have worked in another European Union member State before the transition period ends, your health care expenses in France will be covered by the UK scheme;
  • If you are drawing a retirement pension from both the UK and the French or another EU member State’s scheme, the coordination rules apply (if you are drawing a French pension, you will then come under the French social security scheme due to your becoming a resident of France).
  • If you have worked only in the United Kingdom and are drawing a pension from the UK scheme only, or if none of the above-listed circumstances applies, you may still qualify for coverage of your health care expenses in France if you meet certain requirements, including stable and ongoing residency in France.

The trade and cooperation agreement, which applies from January 1st, 2021, allows for periods of insurance and employment to be aggregated. If you move back to France, the periods you accrued in the United Kingdom will be taken into account, based on length, to lift all or part of the 3-month waiting period that normally applies before you become eligible for French health insurance coverage.

Will I qualify for unemployment benefits when I move back to France? Can my periods of employment in the United Kingdom be counted toward my unemployment benefit entitlement?

The provisions of European regulation No. 883/2004 on the coordination of social security systems will continue to apply through December 31, 2020. This means that if your employment in the United Kingdom is terminated prior to December 31, 2020, the periods of employment you have accrued in the United Kingdom will count toward your unemployment entitlements under the rules set forth by the above-mentioned regulation.

The trade and cooperation agreement, which applies from January 1st, 2021, allows for periods of insurance and employment to be aggregated. How this provision is to be interpreted is currently under analysis.

You are a French citizen/ you are traveling to the UK/ health

I am French-insured and have a serious illness that requires scheduled care in a specialized facility in the United Kingdom. Will this still be possible after the withdrawal date, and what will the rules be?

If you have applied by December 31, 2020, to receive scheduled treatment in the United Kingdom and been approved, or have already been approved for or begun scheduled treatment, you will be able to complete your treatment in the UK on the basis of prior authorization from the French authorities. If your scheduled treatment is approved, your French health insurance fund will issue you an S2 form.

The trade and cooperation agreement, which applies from January 1st, 2021, allows for coverage of scheduled treatment on the basis of prior authorization from the authorities of your State of insurance.

I am French-insured and planning to take a vacation in the UK after January 1st,2021. Will I be covered for any health expenses there and, if so, what will the rules be?

If your vacation in the UK started prior to December 31, 2020, you will be able to use your European health insurance card (EHIC) until the end of your stay. If you need urgent care in the United Kingdom, your card will cut down on any upfront health care expenses you may have.

 The trade and cooperation agreement, which applies from January 1st, 2021, has similar provisions on health care coverage to those which applied under the European social security coordination regulations. Your EHIC will remain valid in the United Kingdom and a provisional replacement certificate will be issued to those who do not have an EHIC. This will apply to temporary stays beginning after the transition period ended, i.e. from January 1st, 2021

You are a UK citizen

You are a UK citizen/ you are residing in France/ access to healthcare

Will UK citizens residing in France who belong to the UK health insurance system still have access to health care in France?

Under the withdrawal agreement, assuming your circumstances remain the same, your health insurance coverage and the rules for membership remain the same. You will remain entitled to the same benefits under the same rules as now.

The current European Social Security coordination rules will continue to apply to your previously accrued entitlements after the transition period ends on December 31, 2020. These rules stipulate that if you are drawing a pension from only one State and residing in another State, the State that is paying your pension is responsible for providing your health insurance coverage. This means that your health insurance expenses in France will continued to be covered by the French social security system on the United Kingdom’s behalf.

If you have not already done so, you will need to apply to your UK retirement pension fund for the S1 portable document entitled “Registering for health care cover.” With this document, you will be able to register with the local French health insurance fund where you live in France. Your S1 form will remain valid for as long as you reside in France and provides the same coverage under the same rules as for members of the French social security system.

If you also begin drawing a French pension and continue to reside in France, the coordination rules stipulate that your health insurance will then be provided directly by the French scheme.

The trade and cooperation agreement, which applies from January 1st, 2021, has similar provisions on health care coverage for pensioners to those which currently apply under the European social security coordination regulations. These new provisions will apply to circumstances beginning on or after January 1st, 2021.

I am salaried or self-employment in the United Kingdom, belong to the UK Social Security system, and am residing in France. Will my health insurance coverage change on January 1st, 2021, and if so, what will the rules be?

Under the withdrawal agreement, assuming your circumstances remain the same, your health insurance coverage and the rules under which you are covered will not change. You will remain entitled to the same benefits under the same rules as now.

If you have not already done so, you will need to apply to your UK social security fund for the S1 portable document entitled “Registering for health care cover.” With this document, you will be able to register with the local French health insurance fund where you live in France. Your S1 form will remain valid for as long as you reside in France and provides the same coverage under the same rules as for members of the French social security system.

The trade and cooperation agreement, which applies from January 1st, 2021, has similar provisions on health care coverage for pensioners to those which applied under the European social security coordination regulations.

I am drawing only a UK pension (old-age, disability, survivor’s, etc.) and residing in France. Will my health insurance coverage change from January 1st, 2021, and if so, what will the rules be?

Assuming that your circumstances remain the same, the withdrawal agreement provides that your health insurance coverage along with the rules for membership will not change. You will remain eligible for the same benefits under the same rules as now.

The current European Social Security coordination rules will continue to apply to previously accrued entitlements after the transition period ends on December 31, 2020.These rules stipulate that if you are drawing a pension from only one State and residing in another State, the State that is paying your pension is responsible for providing your health insurance coverage. This means that your health care expenses in France will continue to be covered by the French social security system on behalf of the United Kingdom 

If you have not already done so, you will need to apply to your UK retirement pension fund for the S1 portable document entitled “Registering for health care cover.” With this document, you will be able to register with the local French health insurance fund where you live in France. Your S1 form will remain valid for as long as you reside in France and provides the same coverage under the same rules as for members of the French social security system.

If you also begin drawing a French pension and continue to reside in France, the coordination rules stipulate that your health insurance will then be provided directly by the French scheme.

The trade and cooperation agreement, which applies from January 1st, 2021, has similar provisions on health care coverage for pensioners to those which currently apply under the European social security coordination regulations. These new provisions will apply from January 1st, 2021, to circumstances beginning once the transition period has ended.

You are a UK citizen/ You are residing in France/ your retirement

How will my retirement pension entitlements be calculated if I move to the United Kingdom?

Under the withdrawal agreement, moving to the United Kingdom will not affect the rules under which your retirement pension entitlements are calculated. The social security coordination rules set forth by the European regulations will remain applicable by both France and the United Kingdom, whatever the effective dates for your pension claims.

Under the trade and cooperation agreement, which applies from January 1st, 2021, periods of employment in France and the United Kingdom can be taken into account for eligibility purposes and towards the calculation of your French and UK retirement pensions.

You are a UK citizen/ you are working in France/ social security benefits

I am French-insured and working in France while my spouse is working and residing in the United Kingdom with my children. Will I continue to draw UK and any French family benefits after January 1st, 2021? If so, what will the rules be?

Under the withdrawal agreement, assuming that your circumstances remain the same after December 31, 2020, you will continue to draw family benefits under the same rules as currently. The State that pays family benefits is determined based on several factors: your and your spouse’s employment and residency and on your children’s residency. Employment is the decisive factor when determining the competent State by priority right, with any applicable supplement being paid by the non-priority State which is determined on the basis of the children’s residency.

In your case, the UK fund is competent by priority right for the payment of your family benefits because that is your spouse’s State of employment as well as your children’s State of residency. France will then pay a supplement if total French family benefits come to a higher amount than your UK entitlement.

Please be aware that, to make sure they qualify for the entitlements set forth under the withdrawal agreement for EU citizens residing in the United Kingdom before the end of the transition period, EU citizens must apply to the UK authorities for permanent residency (“settled status”) according to the rules that have been determined by the UK government (online application).

Family benefits are not covered under the trade and cooperation agreement, which applies from January 1st, 2021. This means that, as from January 1st, 2021, these benefits will no longer be coordinated and will be awarded under domestic legislation only. However, any pre-existing entitlements remain the same under the withdrawal agreement.

I am French-insured and working in France while my family is residing in the United Kingdom; my spouse is not employed. Will I continue to draw French and any UK family benefits after January 1st, 2021? If so, what will the rules be?

Under the withdrawal agreement, assuming that your circumstances remain the same after the transition period ends on December 31, you will continue to draw family benefits under the same rules as currently. The State that pays family benefits is determined based on several factors: your and your spouse’s employment and residency and on your children’s residency. Employment is the decisive factor when determining the competent State by priority right, with any applicable supplement being paid by the non-priority State which is determined on the basis of the children’s residency.

In your case, the French fund is competent by priority right for the payment of your family benefits because that is your State of employment and your spouse is not working in the United Kingdom. The UK will pay a supplement if total UK family benefits come to a higher amount than your French entitlement.

Please be aware that, to make sure they qualify for the entitlements set forth under the withdrawal agreement for EU citizens residing in the United Kingdom before the end of the transition period, EU citizens must apply to the UK authorities for permanent residency (“settled status”) according to the rules that have been determined by the UK government (online application).

Family benefits are not covered under the trade and cooperation agreement, which applies from January 1st, 2021. This means that, as from January 1st, 2021, these benefits will no longer be coordinated and will be awarded under domestic legislation only. However, any pre-existing entitlements remain the same under the withdrawal agreement.

I am a UK student coming over to study at a French school. What will happen to my social security coverage on January 1st, 2021?

If you began your studies in France before the transition period ended on December 31, 2020, your health insurance coverage along with the rules for membership will not change. You will need to show your new “Brexit” European health insurance card (“CEAM” or “EHIC”) with country code “FR” on it.

However, UK citizens who come over to study at a French school after the transition period has ended, i.e. on or after January 1st, 2021, will need to get a residency permit (“titre de séjour”). The trade and cooperation agreement, which applies from January 1st, 2021, has provisions on health care coverage students. These provisions will come into effect at a later date for those under your circumstances so that the documents you will need as proof of your health care entitlements can be drawn up and State-to-State reimbursement systems can be set up.

You are a UK citizen/ you are traveling to France/ health care

I am UK-insured and planning to take a vacation in France after January 1st, 2021. Will I be covered for any health expenses there and, if so, what will the rules be?

If your vacation in France started prior to December 31, 2020, you will need to use the new “Brexit” European health insurance card (CEAM or EHIC) until the end of your stay. If you need urgent care in France, your card will cut down on any upfront health care expenses you may have.

 The trade and cooperation agreement, which applies from January 1st, 2021, has similar provisions on health care coverage to those which applied under the European social security coordination regulations. Any EHICs issued by the United Kingdom will remain valid in France until their original expiration date. This will apply to temporary stays beginning after the transition period ended, i.e. from January 1st, 2021.

I am UK-insured and my doctor recommends that I receive the treatment I need for my illness at a specialized hospital in France. Will this still be possible after January 1st, 2021, and what will the rules be?

If your care is authorized by your UK health insurance fund or begun before the transition period ends, you can receive your full course of treatment in France.

You will need to apply for and receive prior authorization from your UK health insurance fund. If your UK fund approves your application, it will issue you with an S2 form which you will need to submit to the French authorities. Without approval, you will need to pay the full amount of your care out-of-pocket.

The trade and cooperation agreement, which applies from January 1st, 2021, allows for coverage of scheduled treatment on the basis of prior authorization. This will apply to applications submitted after the transition period ends on January 1st, 2021.

You are a company

You employ workers from the UK/ social security

You are a French-based company and want one of your employees to be able to work in the United Kingdom. Which country’s Social Security system will your employee belong to beginning January 1st, 2021?

If your employee is posted to France prior to January 1st, 2021, their posting will be able to continue up to the assignment end date which appears on their A1 form.

Under the trade and cooperation agreement, which applies from January 1st, 2021, companies can continue to post employees to and from the United Kingdom. With the exception of posting extensions (postings have now been strictly capped at 24 months), the other main rules, including the prior notification requirement, remain in place. The A1 portable document will need to be used for assignments beginning on or after January 1st.

You are a UK-based company and want one of your employees to be able to work in France. Which country’s Social Security system will your employee belong to beginning January 1st, 2021?

If your employee is posted to France prior to January 1st, 2021, their posting will be able to continue up to the assignment end date which appears on their A1 form. 

Under the trade and cooperation agreement, which applies from January 1st, 2021, employees can be posted to France for a period of up to 24 months. However, the new rules for posting need to be formally accepted by each of the States. These provisions are currently being analyzed by France, which has until the end of January, 2021, to announce whether or not it upholds the rules for postings to and from the United Kingdom.

One of your employees works on an ongoing basis both in France and in the United Kingdom. Which country’s Social Security system will they belong to after January 1st, 2021?

If your employee continues to work both in France and in the United Kingdom after December 31st, 2021, their Social Security membership will not change as the social security coordination rules set forth by the European regulations will continue to apply. Your employee will remain a member of only one State’s social security systems, as determined by the criteria implemented under the above-cited regulations. Indeed, the employee will have social security membership in their State of residency. If your employee is a resident of France, their health insurance fund will be their local CPAM office (or MSA office if they are employed in agriculture).

If your employee’s working conditions change, you will need to contact the fund to which your employee belongs in their State of residence (if the percentage of work carried out in each State changes), or otherwise your company’s local fund (if your employee will be working in only one State) so that the fund can reassess your employee’s circumstances, which include their citizenship. Up through December 31, 2020, the use of remote work during the ongoing COVID-19 pandemic will not affect the employee’s applicable social security legislation.

The trade and cooperation agreement, which will apply from January 1st, 2021, contains special provisions for those working in at least 1 EU member State and the United Kingdom; a portion of these are similar to those set forth by the European coordination regulations (EC) No. 883/2004 and 987/2009. This will apply to circumstances beginning after the transition period ends on January 1st, 2021.