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OnDemand Course

International Payroll Compliance Issues

Ensure your compliance with payroll mandates across various cross-border contexts.

In today's interconnected, remote-working world, an employer can (and often does) employ staff around the world. Indeed, with all the remote working from home since the pandemic hit, more employees than ever have slipped off overseas and are now working internationally. Unfortunately, each country imposes its own local payroll mandates on employers - its own local laws requiring employer payroll reporting, withholding and contributions to government tax and social security agencies. An employer based in the U.S. might want to pay certain overseas-working employees on its U.S. payroll but that sort of "offshore payrolling" tends to be a crime in the country where the employee works. Unfortunately, even a local payroll provider company cannot usually issue a local payroll for a foreign (say, a U.S.) employer not locally registered, without an in-country taxpayer identification number. This fast-paced topic explores the issues and risks, and then offers specific compliance strategies, for payrolling border-crossing staff around the world.

92 minutes
Course Exam
Certificate of Completion
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Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Payroll Mandates on Employers: Payroll Reporting/Withholding/Contributions to Tax and Social Security Agencies, Overseas, Across Borders, and Around the World

  • Payroll Mandates in the Overseas Context: How They Reach a U.S. Employer
    • Home Country Payroll Mandates vs. Host Country Payroll Mandates
    • Offshore Payrolling Is a Crime: Criminal Penalties and RealWorld Enforcement Risks in the CrossBorder Context
    • Why Getting the Employee to Agree to Pay His/Her Own Taxes Is Usually an Inadequate Fix
  • Related but Separate/Distinct Issues: Tax Compliance, Employee Personal Tax, Overseas Immigration, Permanent Establishment, and Corporate Registration
  • Outside Payroll Provider Companies: What They Do and What They Can't Do
  • Social Security Totalization Agreements: What They Do and What They Can't Do

Compliance With Payroll Mandates Across Various Cross-Border Contexts

  • One-Country Compliance With Payroll Mandates on Employers, Versus Payroll Compliance for Border-Crossing Employee and Stray Overseas Staff
  • Local Employees of an Overseas Office/Operation vs. Stray Foreign Hires Working Remotely vs. Expatriates vs. Wandering Workers Who Move Abroad for Personal Reasons
  • Split Payrolls: Why so Many Split Payroll Are Crimes

Payroll Compliance Drives Overseas Employee Structure and Strategy

  • No Magic Bullet: Different Scenarios Compel Different Strategies
  • Five Structure Options (Including Professional Employer Organizations, Employers of Record, and Independent Contractors) and the Payroll Law Compliance Ramifications of Each
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Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on July 13, 2021.

Call 1-866-352-9540 for further credit information.

  • AIPB 1.5
     
  • This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • CPP/FPC
     
  • Lorman Education Services is an approved provider through the American Payroll Association. This seminar is approved for 1.5 RCHs. PLEASE NOTE: To receive credit through the American Payroll Association for this program you MUST attend the program in its entirety, complete all progress checks and pass the final exam. You cannot obtain credit if you have already completed this course in its live version.
     
  • HR Certification Institute 1.5 including Global 1.5
     
  • This E-Learning program has been approved for 1.5 ( Global for 1.50 hours ) recertification credit hours toward aPHR(TM), aPHRi(TM), PHR®, PHRca®, SPHR®, GPHR®, PHRi(TM) and SPHRi(TM)recertification through HR Certification Institute® (HRCI®). For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.
     
  • SHRM 1.5
     
  • Lorman Education Services is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.5 PDC(s) for the SHRM-CP or SHRM-SCP.
     

To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.

  • Those applying for AIA and HRCI must view 100% of the program and answer the questions following the program.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Donald C. Dowling, Jr.

Donald C. Dowling, Jr.

Littler Mendelson P.C.

  • Shareholder at Littler Mendelson P.C., New York City, the international labor/employment law firm
  • Practice is international employment law, advising multinational headquarters on cross-border employment issues that arise in workforces around the world
  • Provides counsel on a wide variety of global employment law matters, including codes of conduct and HR policies that guide operations in multiple jurisdictions, international compensation and benefits issues, whistleblower hotlines, and cross-border internal investigations and HR compliance audits
  • Regularly advises clients on employment matters that arise with international restructurings, reductions in force, mergers, acquisitions, and outsourcing
  • Helps clients properly engage independent contractors overseas, manage expatriate programs, and develop employment agreements and employee handbooks
  • Has delivered hundreds of presentations on international employment law issues in English and Spanish in countries around the world and regularly publishes articles and teaches courses on a variety of global employment law topics
  • Member, Advisory Board, New York University School of Law’s Center for Labor & Employment Law; former chair, Cross-Border HR Group, XBHR
  • Named, The Best Lawyers in America©, 2019-2022; America’s Leading Lawyers for Business, Chambers USA, 2017; Legal 500, U.S. Labor & Employment, Workplace and Employment Counseling; Super Lawyer, New York, Super Lawyers; Attorneys Who Matter, Ethisphere Institute, 2010; Leading International Labor/Employment Lawyer, PLC Which Lawyer?
  • Written dozens of law review articles, book chapters, and other publications on international employment law
  • J.D. degree, University of Florida College of Law; A.B. degree, University of Chicago
  • Can be contacted at 212-471-4488 or [email protected]
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Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 408252
Published 2021
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