This Freeman Law Insights blog regards considerations, challenges, and opportunities for a domestic U.S. employer looking to or engaged in the employ a U.S. citizen who resides in the country of Italy. This is not legal advice; just legal information, unless you paid for it. However, the legge information here should be useful for those U.S. employers interested in expanding the now ubiquitous U.S. employee remote work regime into the country of Italy.

Employer of Record. The U.S. employer should first evaluate and consider engaging an employer of record who is active in such services in the country where the U.S. citizen will perform the work. An employer of record is, essentially, a third-party service that operates as an employer on a hiring U.S. company’s behalf. This allows the hiring company to avoid having to establish an entity in the foreign country. The employer of record usually handles the legal requirements for complying with the foreign laws for payroll, contracts, and benefits.

Military Considerations. If the employee is a dependent of a member of the U.S. military, the employee should be aware that the rules of Status of Forces Privileges (SOFA) may or may not jeopardy certain military privileges by virtue of the employee’s employ while stationed overseas. See, for example, SOFA information on work in Italy here. https://home.army.mil/italy/my-garrison-Italy/pcsguidevic/living-vicenza/spouse-employement. However, the SOFA privilege matters were recently...

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