Global Mobility and International Employment Tax refresher for UK Payroll

Global Mobility and International Employment Tax refresher for UK Payroll

  • Country

    Global

  • learning hour's

    6

  • Material Year

    2024

Overview

Whether you have many international and expatriate employees or only a few, managing payroll for this category of employee can be difficult. The complexity of the rules across multiple territories can and do lead to serious payroll errors, whether you are dealing with assignees, globally remote workers or short-term business visitors.

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing vendors who process payroll for globally mobile employees or globally remote workers and who need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

Our refresher course is designed to provide you with the essential tools to help you deal with payroll for international and expatriate employees. It should help you identify potential issues before they arise, determine what is required as each new case arises and to plan effectively.

Course Trainers

  • Lee McIntyre-Hamilton

    Our trainer has over 23 years experience in international mobility, expatriate tax and employment tax. He works with a diverse range of international organisations, from small owner managed businesses through to large multi-national corporation and non-profit organisations. Our trainer delivers co-ordinated, joined-up global mobility tax, international social security and payroll advice across many territories globally. He is a published writer on international tax matters, notably the Tiley & Collinson UK Tax Guide.

What will be covered?

Effective UK payroll set-up and planning for:

  • Inbound expatriates to the UK
  • Outbound expatriates from the UK
  • Short term business visitors (UK and international principles)
  • Tax equalised employees
  • Globally remote workers
  • Non-UK resident directors
  • International off payroll workers (UK rules and practice)

The topics will include:

  • UK Tax residence and impact on payroll
  • PAYE for non-UK resident directors and employees
  • PAYE and NIC for globally remote workers
  • Managing double tax via UK payroll
  • Reporting international share incentive arrangements in the UK
  • Double tax treaty relief for short term business visitors
  • International tax aspects of pensions
  • Understanding tax equalisation and UK modified payrolls
  • UK Tax reliefs for expatriates
  • NIC concessions for expatriates and non-resident directors
  • International social security
  • Practical actions, completing documentation and process.
  • Summary

    Serious payroll errors arise from unfamiliarity with the complexities of rules in the UK and overseas when dealing with expatriates. Global mobility tax and payroll expert, Lee McIntyre-Hamilton, delivers our refresher course providing invaluable tools to troubleshoot and manage payroll for international and expatriate employees.