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Home > > PAYE & National Insurance > Employing workers from the A8 EU member states

Employing Workers From the A8 EU Member States

Anyone who employs an individual in the UK is required to make sure that the individual is entitled to work in the UK, and is not subject to any immigration control.

Nationals from the European Economic Area are free to live and work in the UK but must produce a document proving their identity. This should take the form of either a passport or national identity card, or a residence permit issued by the Home Office.

The Worker Registration Scheme

Under regulations introduced in May 2004, workers from any of the eight EU accession countries (or A8) must register with the Home Office under the Worker Registration Scheme, if they plan to work in the UK for longer than one month.

The A8 countries are: Poland, Lithuania, Estonia, Latvia, Slovenia, Slovakia, Hungary and the Czech Republic.

Once the individual has worked legally in the UK for 12 continuous months they gain full free movement rights, and can apply for a residence permit.

Your responsibilities as an employer

While applications for registration are the responsibility of the individual worker, who is responsible for the £70 cost of application, you must provide the worker with written confirmation of their employment, in order that they may register with the Home Office.

You should take and retain a copy of the individual's completed application form, as evidence that they have applied for registration within a month of commencing work with you.

If the application is approved, the Home Office will send you a copy of the registration certificate, which you should retain. If the application is refused, you must cease to employ the individual.

If you do not hear back regarding an application, you are advised to contact the Worker Registration Team.

Legal and taxation issues

If you do not retain a copy of an individual's completed application form or certificate of registration, and you continue to employ the worker for more than 30 days, you could be found guilty of committing a criminal offence.

If you employ a European Union national, they will be subject to the same tax and national insurance legislation as any other employee.

National insurance

The new employee should also arrange an interview to receive a national insurance number.

Further information

This is a general guide to an increasingly important area of the PAYE system. It is essential that both the employer and employee comply with these requirements in order to avoid leaving yourself open to criminal proceedings.

Further information on immigration issues is available on the following websites:


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