BEST PRACTICE Long-term secondment (temporary) Remote work with a Swiss employer Employment with an affiliated company in Spain Employer of record Self-employment of the employee in Spain Trade freelancer Each of these options has some advantages and disadvantages that need to be carefully evaluated to find a suitable solution for the employee and the company that allows the employee to work in Spain long-term while minimizing the administrative burden and risks for the company. Social security In the case of permanent employment in Spain, it is generally assumed that the employee must be insured under the Spanish social security system. There are exceptions in the case of international assignments and regular work in several countries. If the employee becomes subject to social security contributions in Spain, it depends on the employment constellation whether the Swiss company is responsible for paying the Spanish social security contributions (e.g. if the employment contract continues to exist with the Swiss company), whether this is the responsibility of the employee (e.g. in the case of the trade freelancer construct) or whether third parties are responsible for this (e.g. in the case of the employer of record). Income taxes In general, Spanish income tax must also be paid when moving to Spain. As with social security, the administration of this depends on the specific employment situation. If the Swiss employer is retained (or is to be regarded as the de facto employer), Swiss withholding tax must also be paid on the Swiss working days. CONCLUSION Working permanently from Spain for a Swiss company (remote work) is certainly possible. However, it also involves some administrative challenges, so it is important to consider which scenario best suits the company and employee when evaluating the specific set-up to minimize the administrative effort and legal hurdles as far as possible. 6 convinus.com
CONVINUS Webinare & Seminare mit Zertifikat für Ihren Karriere-Booster im Bereich Global Mobility Auf folgendes können Sie sich verlassen: Erstklassige Referenten Topaktuelle Themen und Praxisfälle zur anschaulichen Darstellung Autodidaktisch sehr gut aufbereitete und ausführliche Foliensätze Flexibilität (nehmen Sie an einem x- beliebigen Ort mit Ihrem Laptop teil) Geringer Zeitaufwand (Webinare 60 Minuten und Seminare 180 Minuten) Günstige Massnahme zur Fortbildung
Laden...
Laden...
Copyright © 2002 bis 2020 CONVINUS
google8089d691feca9268.html
LinkedIn
Youtube
Instagram
Email