As a result of the COVID-19 pandemic remote working has become far more wide spread. In the past when employees worked in another jurisdiction it was usually as part of an international assignment initiated by the employer.
Nowadays it is often the employee who asks whether they can work remotely from another country as they have experienced that they can do their job from anywhere as long as they have the right IT equipment and access. Both employer instigated international assignments and employee requests for remote working in another country give rise to a complex set of employment, immigration, social security and tax requirements which must be considered. These obligations apply in at least two jurisdictions, sometimes more. It may be tempting to take a template approach to such cross border working but this often proves costly and risky in the long run. This course covers the importance of ‘for-purpose’ documentation, securing and protecting the immigration status of your migrant staff, conflict of laws and jurisdictional issues as well as some top tips in respect of tax and social security.
Programme
Outward or inward bound: same issues
- who is the employer?
- which laws apply, where and when?
- choice of governing law and jurisdiction
- triggers for risks
The need for bespoke documentation
- an approach that suits your organisation and the type of cross border working
- a global remote working policy?
- how to flex when circumstances change
Immigration visas and permits
- visitor or worker: who requires immigration permission?
- impact of assignment absences on UK immigration status
- choosing the right visa route
- host country obligations, eg police, health registration and sanctions for non-compliance
- digital nomads
Top tax tips
- tax consequences to be aware of when dealing with a globally mobile workforce