Since 6 April 2026, new UK regulations have restricted who can make voluntary Class 2 and Class 3 National Insurance Contributions while living overseas. These changes could affect employees on international assignment who are outside the UK social security system, potentially impacting future State Pension entitlement and benefit eligibility. Employers should now review affected employee populations, assess assignment structures, and consider whether global mobility policies need updating ahead of the new rules. […]
Category: Securities Laws
Internationally Mobile Employees Beware: Time to Act for Voluntary NICs
Since 6 April 2026, new UK regulations have restricted who can make voluntary Class 2 and Class 3 National Insurance Contributions while living overseas. These changes could affect employees on international assignment who are outside the UK social security system, potentially impacting future State Pension entitlement and benefit eligibility. Employers should now review affected employee populations, assess assignment structures, and consider whether global mobility policies need updating ahead of the new rules. […]
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ECJ Confirms 25% Social Security Rule Must Use Worldwide Activity
The European Court of Justice has ruled that the 25% substantial activity test must be calculated using worldwide work activity, fundamentally changing how employers assess social security obligations for cross-border employees. This update introduces stricter, measurable criteria and may trigger changes to A1 certificates, contribution requirements, and employee coverage. Discover the practical impact and how employers can prepare. […]
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ECJ Confirms 25% Social Security Rule Must Use Worldwide Activity: What Your Clients Need to Know
The European Court of Justice has ruled that the 25% substantial activity test must be calculated using worldwide work activity, fundamentally changing how employers assess social security obligations for cross-border employees. This update introduces stricter, measurable criteria and may trigger changes to A1 certificates, contribution requirements and employee coverage. Discover the practical impact and how your clients can prepare. […]
EU-US Privacy Shield rejected
In March 2016, the EU Commission issued a draft decision stating that the Privacy Shield agreement negotiated between US officials and the EU Commission in January 2016, as a replacement for the former Safe Harbor agreement, offered adequate protection for EU citizens’ personal data transferred to and processed in the US. […]
EU-US Privacy Shield published
The full details of the Privacy Shield Agreement reached between EU Commission and US government officials at the beginning of February 2016 have now been published. […]
Safe Harbor: a step forward
To the surprise of some commentators, the discussions between the EU Commission and US government officials have now produced a form of agreement on a replacement data flow system for the Safe Harbor agreements. […]
What progress in replacing the Safe Harbor scheme?
The Judicial Committee of the US Senate approved the Judicial Redress Act (JRA) on 28 January 2016 (symbolically, International Data Privacy Day) designed to remove one of the obstacles which led to the Court of Justice in the European Community (CJEU) declaring that Safe Harbor agreements are no longer lawful under EU law. […]
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ECHR finds surveillance of private communications at work does not infringe human rights
The much litigated issue of employers’ rights to review employees’ private communications during working hours, using company equipment, has come before the European Court of Human Rights (ECHR). […]
Compensation & Benefits: EU Commission now narrows Prospectus Directive exemption for employee share schemes
Soon after announcing a blanket exemption the EU has revised its proposals […]