Understanding the Obligations of Employers for Employees Posted Overseas

1st December 2023

This course will run online and face to face in the IPASS Office.

Course time 10.00am – 4.30pm.

Managing a global workforce that operates in many different countries is a complex and demanding task. With many Irish companies posting employees abroad, the issue of managing an international payroll can be horrendously complicated. 

The obligation to operate tax and national insurance deductions from salary arises throughout the world, and local rules apply to foreign secondees in addition to the local workforce. Ensuring that your business remains compliant when working in multiple jurisdictions is a major challenge for any payroll or HR department. This International Payroll course will explain all of the key issues, highlight potential problem areas and suggest solutions and we believe that you will find this course both informative and stimulating.

The course will also reflect the latest position in terms of Brexit obligations where Irish companies move people to and from the United Kingdom.

What is Covered on the Day?

 – Residence and domicile – how these affect Irish taxation and payroll

 – Operating Exclusion Orders

 – Interaction with USC

 – Double Taxation Agreements – how to use them within payroll

 – Work within the EU and EEA – Form A1

 – Using Reciprocal Social Security Agreements

 – Rest of the World – the 52 week rule

 – Host Employer obligations

 – Brexit – the UK/EU Trade and Cooperation Agreement Vs the Republic of Ireland/UK social security agreement

 – Setting tax efficient expense packages for expats and inpats

 – Tax Equalisation Policies – how to design and run a scheme

 – Calculation of hypothetical tax

 – Posted Workers Directive – obligations within the EU and other EEA countries

 – Global Mobility Policies

 – Registering for payroll abroad – key steps to take in a new jurisdiction

 – Software issues – a look at sourcing payroll and HR solutions abroad

 – Summary of key employer obligations in EU States

 – Summary of key employer obligations in USA 

 – Summary of key employer obligations in other States

Recent changes to the mobility rules within the EEA, together with the extension of Ireland’s network of Double Taxation and Social Security Agreements provide plenty of new material for businesses to consider. Whether you are new to the subject or want to update your existing knowledge this course will provide all the essential answers to a fascinating and complex subject.

We will also cover the potential position for Irish companies operating cross border into the UK or who receive UK business visitors post Brexit and detail practical examples of how Deal vs No Deal will impact on business from a payroll perspective.

Course Presenter – Tim Kelsey

Tim has worked as an international payroll manager for over 20 years, and has direct payroll experience in over 30 countries. Based in the UK, he writes and lectures on all aspects of global payroll. He also runs a consultancy firm dedicated to providing solutions to international payroll problems.

Attendance at this seminar may qualify for CPD/CPE hours for members of the Institute of Chartered Accountants in Ireland, the Association of Chartered Certified Accountants, the Institute of Certified Public Accountants in Ireland, the Irish Taxation Institute, the Law Society; Accounting Technicians Ireland and other professional bodies.

This course will run online and face to face in the IPASS Office. A light lunch will be provided to delegates attending the IPASS Office.

Course time 10.00am – 4.30pm.

IPASS Member – Online €320
Non Member – Online €400

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