It should also be noted
It should also be noted that any higher tax burden borne by the employer represents a salary component subject to tax and social security contributions. Payroll: In order for taxes and social security contributions to be processed correctly in Brazil, a trustee is required to carry out this processing. This is then carried out as part of a so-called shadow payroll, as Mr Miller will continue to receive his salary from Switzerland. The corresponding payments from the shadow payroll in Brazil must therefore also be recognised in Switzerland. A number of different factors must therefore be taken into account for Mr Miller's assembly assignment. It is important to consider the duration of the various processes in advance when planning. Furthermore, possible extensions of the assignments should be checked at an early stage so that the right steps can be taken. Conclusion Proper planning and making the necessary clarifications in advance are important and elementary for the legally correct handling and successful realisation of an international assembly assignment. Series - Project and assembly assignments abroad: Part 1: Challenges in remuneration and expense reimbursement Part 2: When is a work permit required? Part 3: How can taxation be avoided? Part 4: Is there a social security obligation in the country of assignment? Part 5: Illuminating the various aspects using a practical example (monthly special) 8 convinus.com
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