Course Details

The growth of hybrid working has led to a surge in requests for employees to work from home. But what should an employer do if home turns out to be in another country? Having “boots on the ground” could expose an employer to numerous issues which represent a significant risk to the business, including the inadvertent formation of a permanent establishment in that country, social insurance liabilities at punitive rates, tax withholding obligations and local employment law requirements. This course examines each of these risks and indicate when they are likely to be incurred.


Here is what is covered:

  • Permanent Establishment risk and how the presence of someone working from home could create this
  • Current OECD thinking on PE risk from home workers
  • Social insurance liabilities in the EEA, in bilateral agreement countries and the Rest of World
  • Tax withholding obligations
  • Employment law consequences

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CPD Course Speaker

Kelsey’s Payroll Services Ltd

Tim Kelsey

Tim has worked in the Payroll Industry for 33 years, for many years as a Payroll Manager for large UK organisations paying up to 18,000 employees. His particular specialism is international payroll, and he has run payrolls from Kingston, Jamaica to Entebbe, Uganda, and most places in between. In 2007 he formed his own company, and now spends much of his time writing and lecturing on all aspects of global payroll. He is a regular lecturer for PayrollOrg, IPASS, CIPP and many more payroll and HR training companies covering payroll rules in countries such as the UK, China, India, France and Germany.

When not lecturing or writing, he also provides a range of specialist consultancy services to the industry, primarily focused on international payroll requirements. He has contacts within the payroll industry around the world and likes nothing more than to talk “payroll” at global gatherings!