During the Brexit transition period, the EC regulations continue to apply as before, and these take priority over social security reciprocal agreements the UK has with various countries, and over the UK’s domestic NIC legislation. These regulations apply in respect of EEA states which, at the time of writing, are:

Austria Greece Norway
Belgium Hungary Poland
Croatia Ireland (The Republic) Romania
Cyprus Italy Slovakia
Czech Republic Latvia Slovenia
Denmark Liechtenstein Spain
Estonia Lithuania Sweden
Finland Luxembourg Switzerland (note 1)
France Malta UK (note 2)
Germany The Netherlands

(1)Switzerland is not an EEA country but applies EC social security regulations.

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