Services

Social Security Consulting

Deloitte has a market-leading social security practice with a network that extends to more than 100 professionals in 25 countries. In the EU specifically, specialist social security professionals operate from a Centre of Excellence in the UK, as well as in Belgium, France, Germany, Switzerland, Italy and the Nordics. More globally, we have experts in over 100 countries meaning that we can provide truly global support.

We serve hundreds of employers around the globe – ranging from SMEs to large multinationals with thousands of mobile employees. Our team has the size, scale and global reach to serve you immediately in each of your locations.

In addition to the global management of international social security compliance and risk, our vision is to provide you with a holistic, fully integrated global social security advisory service, which will promote efficiency and deliver value.

Ways we can help



Global social security compliance

Ensuring global social security compliance, through obtaining the necessary A1 Certificate and Certificate of Coverage documentation, as well as managing global social security payroll obligations can be challenging and costly.

We can support your mobility function and manage the process for you, providing reassurance around risk management through centralised oversight and governance.

Directors and senior executives

Helping you to manage complex social security compliance requirements, and reputational risk, in relation to your most senior individuals.

Remote/hybrid workers and short term business travellers (STBTs)

Helping you to understand and manage social security and PWD compliance requirements relating to Remote Workers and STBTs.

We leverage our technology and specialist knowledge to support employers with the changing demands around where and when people work from a social security perspective.

Potential exposure assessments

Reviewing the current processes you have in place, assessing levels of risk, and helping to manage that risk in a way that works for your organisation.

Global social security cost optimisation and policy planning

We can help you to identify ways of structuring assignments, reducing overall social security costs, whilst protecting individual benefit entitlement and remaining compliant. We can also support you in developing appropriate policies for social security purposes.

Disclosures and refunds

Liaising with the relevant authorities, providing advice to payroll teams, and supporting with relevant calculations, to manage under and overpayments of social security contributions, in the most effective way possible.

Specialist solutions

Specific solutions and advice for particular sectors such as continental shelf workers, shipping, and aircrew.

Hot Topics

EU Posted Workers Directive (PWD)

The EU Posted Worker Directive places additional responsibilities on employers sending individuals to work in EU Member States. The legislation has led to strict practical requirements being imposed on employers in areas such as the tracking of overseas postings and business visitors, and the retention of employment documentation.

Our centralised and robust delivery model helps employers manage the administrative requirements of the PWD and mitigate costly sanctions resulting from non-compliance.

Read more about our PWD offering here.

Given the volume of travellers potentially impacted by the legislation, we have developed technology solutions to help you to manage your PWD obligations in the most streamlined and efficient way possible, as outlined in a short video below.

Deloitte’s Posted Worker Directive solution

Remote and hybrid workers

The Covid-19 pandemic has greatly impacted the way in which we engage with our workplaces over the last two years, with many people adapting to both the challenges and benefits of remote working. With more individuals than ever working from home, or in a work/home hybrid, there has been a decided shift in our attitudes towards how and where we work, with businesses now focusing on the medium to longer-term implications of their work-from-home protocols.

A recent Deloitte survey indicated that 29% of UK/EU headquartered companies with large UK presence will be looking to allow cross-border remote working going forward. The FT have also mentioned that 38% of those earning over £40,000 engage in hybrid working of some sort.

Unexpected social security costs (both in real terms, and unexpected costs complying in different jurisdictions) can represent a large expense for clients and are something that employers should consider when reviewing their policies to accommodate wider workplace flexibility.  

A decision to implement flexible international remote working models should ideally be accompanied by upgraded policies and processes. These should be underpinned by the appropriate technology that allows employers to effectively track and monitor their workforce and proactively address the related social security (and other) compliance challenges and risks.

Our Social Security Consulting team can help employers navigate the social security landscape and related compliance challenges. We are working with our clients to provide tailored practical and innovative solutions, from leveraging our remote worker technology to identify the travellers, to assessing where the individual should be paying social security and obtaining the relevant certification. We can also support with assessing potential risk exposures and costs and review internal policies to optimise and tailor these for remote workers.

Brexit

The UK-EU Trade and Cooperation Agreement, effective from 1 January 2021, provides for a degree of continuing coordination among the UK and EU Member states from a social security and state benefits perspective. There are however a number of key differences around which employers with mobile workforces should be aware, for example less flexibility for posted individuals to remain within their home country social security system, and the new TCA rules not applying to the European Economic Area (Iceland, Liechtenstein and Norway) or Switzerland.

We encourage you to link in with your local Deloitte contact (or one of the contacts listed below) to understand how we can help you navigate the Brexit change. Services we offer include:

  • Structuring of assignment terms to ensure that individuals can enjoy the maximum period of home coverage possible given the reduced flexibility afforded under the TCA. 
  • Assessment of new moves to determine which rules will apply to each individual in advance, and consideration of potential cost optimisations/savings based on home and host country combinations.
  • Entitlements reviews and help with planning around loss of assignee benefits, particularly child benefit, including advice on communications plans for entitlement changes.
  • Healthcare coverage and international travel and health insurance policy reviews

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Key contacts

Alex Boddington

Alex Boddington

Partner

Alex Boddington is a Partner in our London Global Mobility practice. Alex specialises in advising companies and individuals regarding the international movement of employees, from both a policy and co... More

Julia Matonti

Julia Matonti

Director

Julia has over ten years’ experience specialising in expatriate tax and international social security matters in respect of cross border workers. She is responsible for managing the delivery of global... More

Alina Petrescu

Alina Petrescu

Director

Alina joined the Deloitte UK Social Security Consulting team in February 2015 and has over 15 years of experience within Global Employer Services. Alina has a broad understanding of all facets of glob... More