Payroll for International Employees

One day face-to-face workshop: £ 449 +VAT

CPD Quaification hours: 6

Course Code: POE

Whether you are receiving employees into the UK from your overseas branches or sending UK expatriates abroad, this workshop tackles all the major issues you regularly have to face. Unsure when you have to operate PAYE? Want to be able to plan effectively for Social Insurance liability? Confused by the different certificates and forms? The course will explain all the principles involved in running an international payroll, and allow you to address all the technical issues with confidence.

As well as covering the PAYE and NIC position, we also look at best administrative practice when receiving in-patriots to the UK or sending expatriates abroad. You will learn how to set up effective online foreign banking and exchange services, about security and corruption issues and how to create a tax equalisation policy that is right for your organisation.

What you will achieve:

This course gives you the skills and knowledge to:

• Understand the basic tax and NI rules relating to employees coming to work in the UK and going to work abroad
• Explain how tax equalisation schemes work
• Explain the different terms used in relation to international employees

Who will benefit?

The course is suitable for all management and staff who have some responsibility for administering international payrolls. It is also ideal for HR based staff who need an overview of the complexity involved with international tax and NIC.

Workshop Programme

Taxation

• Residency & domicile – principles and practical impact on payroll
• Different UK residency status – how to use these within payroll & HR
• PAYE procedures applicable to UK arrivals and departures
• Short term business visitor scheme
• Modified PAYE scheme – how to operate a scheme
• Double taxation agreements – how to use them in payroll
• Subsistence and expenses packages – tax efficient models
• P85 and P86 – when to complete
• NT tax code – HMRC criteria for issue
• Bonus schemes and share options – how to tax them
• Directors – special rules

Social Insurance

• Basic ideology
• Rules for European Economic Area – E101 certificate and scope of coverage
• Rules for Reciprocal Agreement countries – how to interpret the agreements
• Rules for rest of the World – how does the 52 week rule work
• Host employer obligations – when do you become liable for UK NICs on an overseas secondee?
• Modified NIC schemes – how to ease the administrative burden
• Directors – special rules

Best Practice

• What to provide employees arriving in the UK or going overseas
• Security and corruption – what are the risks?
• Cultural considerations – are you ready to run payroll around the globe?

Tax equalisation schemes

• The advantages and disadvantages of introducing a scheme
• How to document the scheme and explain it to your employees
• Issues when considering equalising for social insurance
• Points to consider when designing or modifying a scheme