As a frontier worker you must pay income tax in the country where you earn your income, but your ultimate tax responsibility is with the country where you live so you must submit an annual self-assessment each year. If you live in one jurisdiction and work in another you may potentially have income tax liability Read more >

You are a cross-border worker (also called ‘frontier’ worker) if you work on one side of a border but live on the other, and return home at least once a week. If you are an Irish, British (or EU citizen) and you started a cross-border job on or before 31st December 2020 the Withdrawal Agreement Read more >

Until 1st January 2021 free movement for the majority of people across the border between Ireland and Northern Ireland was facilitated by both the Common Travel Area (CTA) and membership of the European Union. Established in the 1920s the CTA ensures free movement of Irish and UK citizens between the UK, Channels Islands, the Isle Read more >

Free Movement Implications of the UK’s EU Exit From 31st December 2020 onwards EU citizens who were, and continue to be cross-border workers, (living south and working north) need a UK Frontier Workers Permit to continue working in Northern Ireland. (The permit bypasses the UK visa system!) The scheme is online and free, and the Read more >

Universal Credit is a payment for people over 18 but under State Pension age who are on a low income or out of work. It includes support for the cost of housing, children and childcare, and financial support for people with disabilities, carers and people too ill to work. Benefits replaced by Universal Credit Jobseeker’s Read more >

New parents in Ireland, both north and south, are entitled to Paternity Leave from their employment to support a partner and care for a new baby. In this context, a “partner” includes the spouse or civil partner of the pregnant woman and a person of either sex in a long term relationship Some employers have Read more >

Source:  Citizens Information A Public Services Card is usually issued when you are allocated a PPS number. If you apply for, or are currently getting a social welfare payment (including Child Benefit) you will be asked to register for your Public Services Card. The card is replacing the Social Services Card used to collect social welfare Read more >

There are a range of benefits available to support people who are unemployed and seeking work.  For up to date information please see the following webpages: North nidirect – Benefits and help when looking for work South Citizens Information – Unemployed people INOU – Irish National Organisation of the Unemployed Older People & Jobseeker’s Payments South In the Read more >

A National Insurance (NI) number is the equivalent of the Personal Public Service (PPS) number in the Republic of Ireland.  Please note that to apply you must be living or working in Northern Ireland. What is a National Insurance number? Your National Insurance number is unique to you and you keep the same one all Read more >

UK Tax Credits are means-tested payments that are based on current personal circumstances. There are two types: Working Tax Credits – support for low income workers Child Tax Credits – for those with responsibility for children (considered a Family Benefit under EU rules) They are both now legacy payments so no new claims can be Read more >