Event Details
Virtual Delivery Dates: 7/22, 7/25
Working from Home when Home is in another jurisdiction to where the employer is based - The Key Issues
The world has been figuratively shrinking for some considerable time with the advent of globalisation. Trading blocs around the world, in particular the European Union, in granting freedom of movement of people kick started the ability for an employee to work anywhere. And of course, the Covid pandemic proved to even the most doubtful companies that regular home working was feasible and perhaps desirable. So, should employers simply grant every request made by employees to Work From Home, particularly if it transpires that the employee has moved outside of the employment country?
The reality is that home working cross border poses logistical issues and risks for business. It certainly should not be agreed to without proper consideration being given to the day to day administrative practicalities. Will the home workers presence form a permanent establishment of your company in another country? Will your liability for employer charges change? Will you be prepared to send the employees net pay to an overseas bank account? Will they remain subject to the tax in your jurisdiction of residence? Will they even be able to remain as a member of your occupational pension arrangements? We will consider the following:
- Immigration and work permit issues – digital nomads visas
- The risk of forming a Permanent Establishment
- The mandatory withholding rules regarding social insurance within the EU
- Social insurance position outside of the EU
- Income tax withholding obligations in sample countries
- Posted Workers Directive within the EU
- Employment law obligations – home and host country
- Pension scheme membership - can it continue?
- Case study - what to expect when an employee works from home in France
Credit Information
Earn 4.0 Recertification Credit Hours (RCHs), 0.40 Continuing Education Units (CEUs), or 4.5 Continuing Professional Education (CPE) credits when attending this webinar. No advanced preparation or prerequisites required, Program Level: Overview; Delivery Method: Group Internet Based; Field of Study: Business Law. CPE credits are not available for webinars on demand.