website key info icon.png   Duration: One day
  Delivery: Face-to-face (delivered in partnership with The Payroll Centre)
  CPD: 6 points
   

Whether you are receiving employees into the UK from overseas branches or sending UK employees abroad, this workshop covers all the principles involved in running an international payroll, including:

  • when to operate PAYE

  • how to plan for social insurance liability

  • the various certificates and forms and best practice

We also explain the concepts of Double Taxation Agreements, available tax breaks for expense packages and tax equalisation policies.

 

Why you should attend

This course is suitable for all management and staff who have some responsibility for administering international payrolls. This course will ensure that you quickly gain technical knowledge of international payroll.

This course equips participants with the knowledge of international payroll regulations, tax laws, and labour standards. Understanding the nuances of compliance ensures accurate payroll processing and helps organisations avoid legal and financial risks across various countries.

By mastering the intricacies of payroll for international employees, organisations can optimise tax strategies, avoid penalties due to non-compliance, and prevent unnecessary overpayments or underpayments. This leads to cost savings, improved financial accuracy, and a strengthened reputation among international staff.

What you will learn

On completion of the payroll for international employees course, delegates will understand the basic tax and NI rules relating to individuals coming to work in the UK and going to work abroad, be able to explain how tax equalisation schemes work and be able to explain the different terms used in relation global payroll.

Course content

  • Taxation

  • Residency and domicile, principles and practical impact on payroll

  • Finance Act

  • Different UK residency statuses, how to use these within payroll & HR

  • PAYE procedures applicable to UK arrivals and departures

  • Short term business visitor scheme EPAPP4

  • Modified PAYE scheme EPAPP6, how to operate a scheme

  • Double taxation agreements, how to use them in payroll

  • Use of the OECD Model Tax Treaty Commentary regarding employment income

  • Net of Foreign Tax Credit Relief EPAPP5

  • Special rules for offshore working

  • Subsistence and expenses packages, tax efficient models

  • P85 and P46 (Expat), 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

  • Residence of Employee and Employer

  • Rules for European Economic Area, Form A1 and scope of coverage

  • Rules for Reciprocal Agreement countries, how to interpret the agreements

  • Rules for rest of the world, how the 52-week rule works

  • Host employer obligations, when do you become liable for UK NICs on an overseas secondee?

  • Modified NIC schemes EPAPP7a & b, 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

Prior learning required

Although there is no specific prior learning required this course will cover many payroll processes at a high level. Familiarity with PAYE and NICs processes and HMRC reporting will be beneficial to gain the most out of this course, and you should be working with international payrolls in a senior position.

Continue your learning

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