Remote working overseas
Covid-19 has seen many employees asking if they can work from “home”, often for an extended period in another country.
Queries range from short term requests related to the crisis, to permanent moves now individuals have learned they can work from home pretty much anywhere. Although many employers feel sympathetic towards such requests, there are potential pitfalls for the unsuspecting with legal consequences relating to employment, tax and social security, benefits, immigration, regulatory issues and data protection including:
- An employee’s stay creating a risk of host country income tax and social security liabilities in addition to UK obligations
- Whether the employer has created a permanent establishment in the host country with the company thus being subject to corporate tax
- Immigration restrictions for non-EEA nationals following Brexit as well as local emergency Covid-19 legislation
- Immigration issues on employees returning to the UK
- Employees benefitting from local mandatory employment protections (e.g. minimum rates of pay, paid annual leave, rights on termination)
- Contracts of employment becoming unfit for purpose as employees acquire additional rights
- Employees no longer being covered by benefit schemes or able to remain in the company’s pension scheme
- Employees processing personal data, particularly if they wish to work outside the EEA where GDPR and EU data privacy laws may not apply
- Regulatory issues (in sectors such as financial and professional services) limiting and employer’s ability to agree to working from overseas
These issues can be particularly daunting for businesses who have not previously needed international advice.
One stop solution
We have a team of experienced individuals who can support across all these issues in a seamless and cost-efficient way. We can support you to put in place policies to deal with such requests and evaluating requests involving specialists for the relevant overseas jurisdiction. On agreeing a path forward, we will support you with advice and documentation required to put any arrangement into effect in a legally sensible and risk managed fashion.
With our offices in Ireland and Hong Kong and through our membership of Ius Laboris, the world’s leading employment law practice, we can source specialist advice that is both commercial and pragmatic in just about any jurisdiction.
What’s happening in immigration law in 2023?05 January 2023
Employers may receive mixed messages on immigration in 2023 as the Government grapples with addressing skills shortages while aiming to bring down net migration. As the recession bites, the Home Office may step up compliance activities for sponsors and on right to work.
What's happening in employment law in Ireland in 202305 January 2023
The whirlwind of workplace and employment law developments we saw in 2022 is set to continue with multiple proposals for reform in the pipeline, including requirements on employers to deal with flexible and remote work requests, the introduction of a national living wage and other reforms flowing from the EU. Here’s our annual round-up of what to expect.
Modernising flexible working - day one “right to request” but no “right to have”08 December 2022
The government’s response to consultation on flexible working proposes a “day one” right to request and various other changes to the current rules, but stops short of more radical reform.
Updated Comparative Table of employment law developments in Great Britain, Northern Ireland and the Republic of Ireland10 November 2022
Do you need to stay up to date with current and proposed employment law developments across Great Britain, Northern Ireland and the Republic of Ireland? If so, our updated Comparative Table, prepared in conjunction with Legal Island, will be a handy reference guide.
Global mobility and overseas agile working - What do HR practitioners need to know?02 November 2022
Whether requests to work overseas permanently or temporarily are led by employees for personal reasons or by employers to take advantage of the global talent pool, global mobility and overseas agile working is increasingly becoming a consideration for businesses.
Ireland: An update on the right to request remote working04 October 2022
This Autumn, the Irish government plans to progress legislation on an employee’s right to request remote working arrangements as a matter of priority. This article looks at how 20 recent recommendations are potentially going to shape the legislation.
Data issues when tracking productivity with employees working from home10 August 2022
Linda Hynes has provided insight on the data issues that may occur when companies use technology to track productivity when working from home.