ÀÏ˾»úÎçÒ¹¸£Àû

Benefit entitlements

Produced by
Employment Tax
Guidance

Benefit entitlements

Produced by
Employment Tax
Guidance
imgtext

Short-term benefit entitlements

Short-term benefits are those payable for sickness, unemployment and maternity absences, and usually require a recent history of social security contributions before any payment can be made. Each country has its own rules covering benefit entitlements and these can vary significantly. Where an individual moves from one country to another and where a social security agreement exists it may be possible for contributions paid in one country to be treated as having been paid in another.

The provisions of the various social security agreements have to be considered separately, but in practice this is usually only an issue where individuals are moving between EU countries. There is a general requirement that a contribution needs to have been paid in a country where a claim is made immediately before the contributions paid elsewhere can be taken into account.

See Example 1.

The authorities in each of the countries involved can liaise and provide the necessary contribution details, but this will take time and inevitably delays the payment of any benefit. A

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+â„¢
Powered by
  • 20 Feb 2025 14:51

Popular Articles

Trade or hobby

Trade or hobbyInteraction of hobby farming rules and commercialityFarming has its own set of ‘hobby farming rules’, which historically have stated that a profit must be made every six years. This is known as ‘the five-year rule’, in that there can be five years of losses but there must be a profit

14 Jul 2020 13:50 | Produced by Tolley Read more Read more

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more Read more