With Circular 71 of 27 April last, INPS implemented the agreement on trade between the European Union, the United Kingdom and Northern Ireland published in the Official Journal of the European Union on 31 December 2020.
Pending its examination by the European Parliament, the acceding countries have agreed to apply the agreement provisionally from 1 January until 30 April 2021.
With regard to social security, the coordinating provisions are contained in the relevant Protocol, which forms an integral part of the agreement and is valid for 15 years from the entry into force of the agreement.
With regard to employee relocations, by way of derogation from the general provisions and as a transitional measure, the Protocol provides that the posted employee remains subject to the legislation of the State in which he habitually carries out his activity for a period not exceeding 24 months.
INPS has clarified that the provisions on posting set out in the Protocol only apply to States that have notified the EU of their intention to derogate from the general provisions.