Coffee & Consulting_Compliance Requirements for a Remote Workforce

Remote

Remote working Proper review of the situation / assessment of all legal aspects Necessary clarifications regarding labour law, immigration, social security, tax law, PE risk, payroll requirements in the country of destination Check on alterantives Proper dealing with all legal aspects / formalities, communication with all stake holders is essential Compliance Requirements for a Remote Workforce - November 14, 2022 COPYRIGHT © CONVINUS 9

Cross-border employee: Summary • Max. 25% in home office; in some cases none depending on the nationality • Review of PE risk • Review of labour law aspects Social security Income taxes & PE Working for a limited period abroad: • Nationality of employee is important factor • Review management level Other regulations Cost, Processes, Administration, Support Labour law • Less than 6 months – less risk Permanent working abroad: • Nationality of employee is important factor • Review management level • Payroll set-up and insurance coverage Payroll Immigration Compliance Requirements for a Remote Workforce - November 14, 2022 COPYRIGHT © CONVINUS 10