Tolley's International Employee Payroll

Tolley's International Employee Payroll : A Practical Guide

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The growth of multi-national organisations functioning as businesses within many countries will increase the overseas posting of employees. In turn, payroll departments must address the needs of expatriate and in-patriate employees and become conversant with the tax and social insurance rules for many different countries. This new book simplifies the procedure, looking at taxation, double taxation, social security, reciprocal agreements and other pertinent more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • tables
  • 0754514161
  • 9780754514169

Table of contents

"1. Introduction- Domicile and residence- Foreign earnings- Unremittable earnings- Earnings assessable outside the Schedule E Cases- Part-year residence- Full-time employment overseas2. UK employees working overseas- Assessable earnings- Non-residents- The 100 per cent deduction3. Foreign Nationals working in the UK- UK and non-UK earnings- Residence and ordinary residence- Dual employment contracts- UK and non-UK duties under a single contract- Remittance basis in practice4. Expenses and Other Deductions- Pension contributions- Travel and subsistence costs- UK residents overseas long term- Two or more employments- Short overseas work trip- Non-domiciled individuals in the UK- Relocation Costs- Double taxation and additional taxes- Tax credits- Tax treaties- Tax equalisation and protection5. Employer and Employee Compliance- PAYE codes- Foreign employees working in the UK- Employees of non-residents working at UK businesses- Overseas employers- Intermediaries- Practical issues- PAYE tax withholding6. Social Security Contributions- General principles- Employee/employer liability- Employer/employee liability to NICs- Non-resident directors- Overseas employees in the UK- UK employees overseas- Host employers- Calculating the 52 weeks- Liability and a UK place of business- European contributions law- Multi-state employment- EC co-operation agreements and reciprocal agreements- EC temporary transfers- Temporary transfers in reciprocal agreements7. Liability to Tax under Schedule E Cases8. Useful Tables and Further InformationPlus:- Revenue practice: how to cut through compliance- Practical implications of dealing with double taxation"show more