Managing the Global Mobility Function 2012: Now Available
Tag Archive
France: Council of State Clarifies Payroll Taxes for Expatriate Employees
France’s Conseil d’Etat (Council of State) has handed down a decision concerning the territoriality principle in respect of the base for payroll taxes, the responsibilities of employers, and the impact of employee cross-border movements.1 Background When sending employees abroad, French employers have two options for providing social protection to their outbound assignees. Employers... »
United Kingdom – Changes to Short-term Business Visitors Agreement Published
Her Majesty’s Customs & Revenue (HMRC) in the United Kingdom has published a new “Short Term Business Visitors (Appendix 4) agreement.” In this Flash International Executive Alert we briefly describe important changes introduced by this new agreement. Background Many companies use a Short Term Business Visitors (Appendix 4) agreement to reduce the burdens... »
Singapore: New Guidance Issued on Taxation of Employer-Provided Insurance
The Inland Revenue Authority of Singapore (IRAS) has recently issued further guidance on the tax treatment of insurance policies purchased by employers for their employees.1 The new rules may change the way employers treat insurance premiums and pay-outs when preparing the Form IR8A reporting of taxable remuneration. Employer Is Beneficiary of Policy/No Named Beneficiary... »
The Netherlands: Tax Developments Affecting Employers and Employees
Highlight here are two recent tax developments that will impact employees and employers. Employer’s Levy on Top Salaries Recently, the Bill on the Implementation of Tax Measures Budget Agreement 20131 passed the Netherlands’ legislature introducing a one-off employer’s levy on top salaries. In 2013, employers will have to pay a one-off 16-percent levy on... »
United Kingdom: Parliamentary Group Recommends Delaying Introduction of RTI
The All-Party Parliamentary Taxation Group (APPTG), on 12 July 2012, issued a report entitled “PAYE at the Crossroads”, ahead of the introduction in the U.K. of Real Time Information (RTI). PAYE (Pay As You Earn) is the name given to U.K. withholding. In its report, the APPTG expresses caution with respect to rushing to... »
United Kingdom – Issuance of Consultative Document on RTI-Related Penalties
The U.K. government has issued a consultative document1 seeking views on the structure of late filing and late payment penalties under “Real Time Information” (RTI). The document considers how to achieve the greatest possible compliance with RTI and the basic penalties that will apply to employers who do not meet their RTI information and... »
United Kingdom: New Season Brings Fresh Changes to Immigration Rules
Making changes in the U.K. immigration rules is becoming an annual spring event. Having taken into account the findings from the Migration Advisory Committee (MAC), this year the U.K. government has introduced various changes. We outline those changes below. Tier 2 Changes These changes relate to foreign nationals entering or remaining in the U.K.... »
United Kingdom: Auto-enrolment Developments and Issues for Employers with Mobile Workers
There have been some recent developments in the United Kingdom concerning the plans for “auto-enrolment” of employees into pension schemes. The U.K.’s The Pensions Regulator has released updated detailed guidance on auto-enrolment which includes new content relating to the assessment of whether a person is “ordinarily working” in the United Kingdom. In addition, the... »
United Kingdom: HMRC Confirms Leaver Form to Continue under RTI
Plans to introduce a leaver statement, to replace the form P45 in the U.K., have now been withdrawn following the consultation and a workshop with employers and representative groups. Her Majesty’s Revenue & Customs (HMRC) has confirmed that it will retain the form P45 for employees who leave employment.1 As a result, under “Real... »
United Kingdom: UKBA Report Names Employers Penalized for Violations of Employment Authorization Rules
The UKBA has published a list of employers who have failed to pay fines for noncompliance with work authorization rules. A second report details the overall number of noncompliant employers and the total monetary value of civil penalties issued, but does not name individual employers. The reports will be issued quarterly. The UK Border... »