Internationally Mobile Employees
Many businesses have international income tax and social security issues to consider.
A small employer may allow an employee to work from their home in Italy; a US company may wish to consider setting up a business in the UK; or a multi-national company may have a number of international secondments into and out of the UK.
The tax issues arising from these types of situations are complex and, if they are not dealt with correctly, may be costly to rectify.
We provide PAYE, NIC and corporate tax advice on issues such as:
- short term business visitors
- section 690 directions and NT codes
- maximising the reliefs for secondees coming to work in the UK
- obtaining social security certificates of coverage
- whether a UK permanent establishment has been created
- tax equalization policies
Together with the other Ius Laboris member firms, we are often able to source overseas advice so that you can get a complete solution to your mobile employee issues.
EU Social Security Rules08 May 2018
If you have employees who are sent on secondment to work in other countries and/or employees who work in two or more countries simultaneously, you need to ensure that you and your employees are complying with your social security contributions obligations.