![]() Payroll withholding – if an employee will be subject to income tax in the overseas country, then as an employer you may face a withholding obligation similar to our PAYE rules. ![]() Often the outcome will be impacted by the type of work employees are doing overseas and the amount of time they spend there so the result may be different for different employees. So the more countries you have employees working in, the more countries you need to do your homework on to work out whether you have an issue. All countries will have their own rules regarding this, and while they are often similar they are seldom the same. ![]() This can result in the employer becoming subject to the tax laws of another country and maybe needing to file returns and pay income tax on some of the business’s profits.
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