The Home Office has updated its guidance on right to work checks employers must carry out to include information on changes being implemented from 1 July 2021 onwards.
Right to work checks for EEA citizens from 1 July 2021
As of 1 July 2021, EEA citizens and their family members need to have immigration status in the UK. They can no longer use their EEA passport or national identity cards as proof of their right to work within the UK. Instead, it will be necessary for them to provide evidence of their lawful immigration status in the UK, in alignment with the requirements of other foreign nationals.
The majority of EEA citizens will have the option of proving their right to work using the Home Office online right to work service. Anyone who has successfully applied through the EU Settlement Scheme (EUSS) will only be able to demonstrate their right to work in this way. These individuals will provide their date of birth along with their share code to allow employers to check their immigration status online.
Where an individual has been granted ‘Settled Status’, they have a continuous right to work in the UK, but where someone has been given ‘Pre-Settled Status’, this is only for a limited period, and so employers must ensure they carry out follow-up checks at the appropriate time. The online service will state when this follow-up check must take place.
There are certain groups of EEA citizens who will not have status under the EUSS, and they will be required to prove their right to work using alternative documents, which include:
Further information on these documents and where they will apply is available within the guidance.
Irish citizens can prove their right to work using their Irish passport, Irish passport card, or their Irish birth or adoption certificate along with an official document that displays their permanent National Insurance (NI) number and their name. This must have been issued by either a government agency or a former employer.
Irish citizens are also able to apply for a frontier worker permit, which can either be issued digitally or as a physical document. This gives the option of using the Home Office online right to work service to prove their right to work.
EEA citizens employed before 30 June 2021 who have not applied to the EUSS by 30 June 2021
There is a process that employers may follow until 31 December 2021 in relation to EEA citizens who were part of their workforce before 30 June 2021, but who have not applied to the EUSS by 30 June 2021. If they were employed prior to the end of the grace period, on 30 June 2021, then employers are not required to cease their employment but must take the following steps:
Changes to the reporting of PAYE in real time have been announced by HMRC.
The updates are as follows:
The changes will be effective from April 2014. For further information visit the HMRC website.