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International Payroll Compliance Issues - Webinar (Recorded)

  • Webinar

  • 65 Minutes
  • August 2024
  • Lorman Business Center, Inc.
  • ID: 5989562

Ensure your compliance with payroll mandates across various cross-border contexts.

In today’s interconnected, remote-working world, an employer can (and often does) employ staff around the world. Indeed, with all the remote working from home since the pandemic hit, more employees than ever have slipped off overseas and are now working internationally. Unfortunately, each country imposes its own local payroll mandates on employers - its own local laws requiring employer payroll reporting, withholding and contributions to government tax and social security agencies. An employer based in the U.S. might want to pay certain overseas-working employees on its U.S. payroll but that sort of ‘offshore payrolling’ tends to be a crime in the country where the employee works. Unfortunately, even a local payroll provider company cannot usually issue a local payroll for a foreign (say, a U.S.) employer not locally registered, without an in-country taxpayer identification number. This fast-paced topic explores the issues and risks, and then offers specific compliance strategies, for payrolling border-crossing staff around the world.

Learning Objectives

  • You will be able to identify payroll mandates on employers.
  • You will be able to review Social Security Totalization Agreements.
  • You will be able to discuss compliance with payroll mandates across various cross-border contexts.
  • You will be able to describe the five structure options.

Agenda

Payroll Mandates on Employers: Payroll Reporting/Withholding/Contributions to Tax and Social Security Agencies, Overseas, Across Borders, and Around the World
  • Payroll Mandates in the Overseas Context: How They Reach a U.S. Employer
  • Home Country Payroll Mandates vs. Host Country Payroll Mandates
  • Offshore Payrolling Is a Crime: Criminal Penalties and Real-World Enforcement Risks in the Cross-Border Context
  • Why Getting the Employee to Agree to Pay His/Her Own Taxes Is Usually an Inadequate Fix
  • Related but Separate/Distinct Issues: Tax Compliance, Employee Personal Tax, Overseas Immigration, Permanent Establishment, and Corporate Registration
  • Outside Payroll Provider Companies: What They Do and What They Can’t Do
  • Social Security Totalization Agreements: What They Do and What They Can’t Do
Compliance With Payroll Mandates Across Various Cross-Border Contexts
  • One-Country Compliance With Payroll Mandates on Employers, Versus Payroll Compliance for Border-Crossing Employee and Stray Overseas Staff
  • Local Employees of an Overseas Office/Operation vs. Stray Foreign Hires Working Remotely vs. Expatriates vs. Wandering Workers Who Move Abroad for Personal Reasons
  • Split Payrolls: Why so Many Split Payroll Are Crimes
Payroll Compliance Drives Overseas Employee Structure and Strategy
  • No Magic Bullet: Different Scenarios Compel Different Strategies
  • Five Structure Options (Including Professional Employer Organizations, Employers of Record, and Independent Contractors) and the Payroll Law Compliance Ramifications of Each

Speakers

  • Donald C. Dowling, Jr.
  • Donald C. Dowling, Jr.,
    Littler Mendelson P.C.


    • Shareholder at Littler Mendelson P.C., New York City
    • Practices outbound international employment law advising multinationals’ global headquarters on employment issues overseas, particularly issues across multiple countries at the same time, like global reductions-in-force, global HR policies, global HR data protection compliance, and expatriate issues
    • Conducts regular seminars and workshops on outbound international employment law
    • Written dozens of law review articles, book chapters and other publications on international employment law
    • Ranked in Chambers, Best Lawyers in America, Super Lawyers, EthicsSphere and other rankings; former chair of international and employment law committees of the ABA and IBA; adjunct law professor of international employment law and European Union law
    • J.D. degree, University of Florida; A.B. degree, University of Chicago
    • Can be contacted at 212-471-4488 or ddowling@littler.com

Who Should Attend

This live webinar is designed for human resource managers, payroll and benefits professionals, presidents, vice presidents, business owners and managers, CFOs, and controllers.