In today’s interconnected, remote-working world, an employer can -- and often does -- employ staff around the world. With all the telecommuting (remote work-from-home) since the covid pandemic hit, more employees than ever have slipped off overseas, 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 keep on paying certain overseas-working employees on its U.S. payroll, but “offshore payrolling” is often a crime in the country where the employee works (for example, offshore payrolling is a federal felony in the U.S.). In addition, if your company is not locally registered abroad and therefore has no local “taxpayer identification number”, your payroll provider company probably cannot issue a local payroll for you (a foreign U.S. employer).
Please join Donald C. Dowling, Jr., Shareholder at Littler Mendelson P.C. for this fast-paced session that explores the issues and risks of payroll law compliance internationally. It offers specific compliance strategies for payrolling overseas and border-crossing staff around the world.
What you will learn:
- Payroll reporting, withholding and contributions in the international context--and the interplay with “tax law” (25 minutes)
- Laws requiring extra pay, laws regulating how to tender wages--and other “payroll-adjacent” legal requirements internationally (20 minutes)
- Complying and outsourcing “broad based” payroll internationally (15 minutes)
- Payrolling international border-crossing employees--expatriates, international transferees, and “wandering workers” who telecommute from overseas for personal reasons (30 minutes)
Program Level: Update
Intended Audience: Employment lawyers who advise multinational companies, HR and compensation experts at multinational organizations with responsibilities for employment contracts internationally, accountants, compliance and other allied professionals
Advanced Preparation: None