All EU States have now agreed to apply the 'detached/posted worker' provisions of the Trade & Cooperation Agreement (TCA) between the UK and the EU. In the absence of specific agreements with the European Economic Area countries (Iceland, Liechtenstein & Norway) and Switzerland, old bilateral agreements and domestic legislation will apply in the interim to determine liabilities and benefit entitlements for cross-border workers. These may be more limited than the TCA and potentially mean increased costs for employers and more restricted benefit entitlements for individuals.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.