But will these potentially complex arrangements now be more straightforward for employers to navigate? We consider the potential employment, immigration and tax implications.
The pandemic saw a surge in requests from employees to work remotely in another country, often for an extended period. Initially, requests were usually short-term relocations related to the crisis. Increasingly, however, requests have involved permanent or semi-permanent moves abroad, with the trend continuing even though the public health crisis has now abated.
Such requests create headaches for employers. No one wants to upset their staff or put themselves on the backfoot in the war for talent. At the same time, employers are faced with a litany of legal issues which we have considered in detail before. Would the employee’s activities in the third country create a “permanent establishment” for corporation taxes? Would the employer need to register to withhold income tax, and pay employer social security charges? Does the employee have the right to work, or could the employer find itself facing immigration penalties? Would the employee find themselves in possession of a host of local employment rights, able to...
Two Texas clinics under the same ownership have agreed to pay the government $20 million to settle False Claims Act allegations that they lied about COVID-19 billing, according to the U.S.... To vi...