Description
Identify potential opportunities and risks, and apply these to your unique expatinpat situations.Payroll is tough enough for an organization employing staff in just a single state or countrypayroll laws, in almost all jurisdictions, require employers to make complex payroll reports, withholdings and contributions, weekly, biweekly or monthly, to various government agencies. And violations of these laws can be prosecuted as a crime. But where payroll compliance gets particularly complex is when employees cross an international border. This session offers solutions to employers that send staff on short and longterm international assignments and for employers of telecommuters who, for personal reasons, spend time working remotely overseas.
Date: 2023-04-19 Start Time: End Time:
Learning Objectives
Context: The Dual-Jurisdiction Payroll Compliance Challenges Triggered by Expatriates and International Wandering Workers
Tax Compliance in the International Payroll Context
• Corporate Tax vs. Employees Personal Income Tax vs. Payroll Mandates on Employers
• Tax Equalization and Tax Preparation Services as an Employee Benefit for Expatriates
International Assignment Structures
• Border-Crossing Employee vs. Local Hire
• Overseas Assignee vs. Self-Driven International Wandering Worker
• Business Traveler vs. Expatriate vs. Transferee
• Secondment (and Shadow Payroll) vs. Localization
Drafting Issues and Specific Provisions
• Understanding Which Laws Apply
• Knowing Who the Employer Is and Who Is Paying or Providing Benefits
Work Visas and Taxation
• Kinds of Visas and Tax Exemptions
• Tax Treaty Issues
• Benefit Issues
• Expense Issues
AIPB ,CLE (Please check the Detailed Credit Information page for states that have already been approved) ,HR Certification Institute ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.
Donald C. Dowling, Jr.-Littler Mendelson P.C., William Hays Weissman – Littler Mendelson P.C.
