Our Services

Training for Managing Outsourced Payrolls in Foreign Countries

Your company has acquired small marketing offices in Sweden and Germany employing just 20 people. The payroll is outsourced to a local bureau who require you to sign off each work item. What exactly are you signing for? You have no idea of the rules in each country – after all that’s why you outsourced the payroll in the first place. Our concise half day/one day courses give a detailed overview of the key payroll processes in 28 countries, giving you the skills and knowledge to understand the sign off process and to give you the confidence to challenge your outsource partner if you suspect they have made a mistake. A detailed course summary is available for each country on request, but routinely covers:

  • Business etiquette and customs
  • Tax Authority structure
  • Calculation of tax
  • Tax free items
  • Benefits in Kind
  • Monthly reporting and pay-over
  • Annual reporting
  • Social insurance obligations
  • Other payroll based levies and charges
  • Payroll relevant employment law

We currently offer material on the following countries:

Norway                                            Sweden                                Finland

Denmark                                         Netherlands                         Belgium

France                                             Luxembourg                        Germany

Austria                                             Poland                                   Isle of Man

Channel Islands                             Republic of Ireland             Canada

Australia                                          New Zealand                        India

China                                               Japan                                    Hong Kong

Singapore                                       Malaysia                                Philippines

South Africa                                    UK                                           Mexico

Sierra Leone                                    Bahamas                              Barbados

Jamaica                                          Trinidad

We conduct on site reviews of company records and report on whether the company is compliant with current legislation, as well as providing a commentary on whether or not the company international payroll policies reflect current industry best practice. A review is undertaken onsite (typically 1-5 days depending on size of payroll) and a comprehensive report produced making clear management recommendations. Results of recent reviews include:

  • Refund of 130K of Employer NIC obtained because of incorrect operation of the 52 week rule
  • Voluntary disclosure negotiated with Irish Revenue for a client based on a “best outcome” income estimate which saved approx €100K in grossing up costs
  • Irish Payroll software identified as being not fit for purpose which resulted in it being immediately shelved
  • Review of statutory recovery of Irish sick and maternity benefits resulted in 45K recovery of unclaimed benefit


  • Identification of double tax payment funded by company triggering UK refunds of £1.3 million
  • Detailed review of substantial Finnish payroll (10,000 employees) producing a report highlighting compliance issues and recommendations for best practice in Finland
  • Detailed review of payrolls for Fortune 500 company in the following jurisdictions to provide a “current state” report prior to undertaking a “lift as is” move to single payroll provider: France, Germany, Austria, Switzerland, Mexico, China, Hong Kong, Taiwan, India, Singapore, Australia.
  • Detailed review of payroll requirements in Sierra Leone for NGO about to commence operations there

Selection of Outsourced Payroll Service Providers

We assist companies through the whole tendering process, starting with the writing of the initial Invitation To Tender document, and providing suggestions as to who to focus on in the market. We will assist clients in analysing ITT responses and undertake due diligence checks on potential partners. We particularly assist with helping draw up the required scope of service and service level agreement, taking into account our wide ranging experience of what the industry “norm” would be in a particular country. Once a partner has been selected we can manage the whole changeover process, and with our comprehensive training option can up-skill your payroll management team so that they can effectively manage the chosen partner going forward.

Consultancy Services for Expatriate Employees 

We provide a wide variety of services focused on the payroll processing of expatriate and inpatriate employees for UK and Irish companies as well as for clients further afield. We will work with clients on one-off projects or be used for ad-hoc advice as and when required. Typical services include the following:

Tax Equalisation Schemes

We assist companies in writing and maintaining tax equalisation policies, using the three models (tax equalisation, tax protection and flat rate deduction). We can also produce the required hypothetical tax

calculations in accordance with the selected model. We perform grossing up calculations as and when required.


Short Term Business Visitors

We help clients to run and manage their short term business visitor and temporary assignee release schemes in the UK and Ireland, including making initial applications to the relevant Revenue authority and completing annual reporting documentation.


Modified PAYE Schemes (EPAPP6)

HMRC allow employers with a UK withholding obligation for foreign based assignees to utilise two special schemes to meet UK PAYE obligations by use of estimates of income or annual income submissions in month 12.

This is an essential scheme for any UK employer where there is a liability

to operate PAYE, but either all or part of the salary is paid via a foreign payroll. We can perform the estimate calculations, arrange the re-calculation required shortly before tax year end, and can design and manage the FPS and EPS data submissions to HMRC, as well as liaising

with the chosen tax adviser to ensure completion of the required UK tax return.

Modified NIC Schemes (EPAPP 7a & 7b)

These schemes are provided in tandem with modified PAYE by HMRC to allow employers with a UK NIC liability, and where pay is either paid offshore or split between a UK and foreign payroll to meet the liability through estimates. We advise on all aspects of scheme operation and prepare client NIC Settlement Returns.


Annual Expatriate PAYE Schemes (EPAPP8)

These schemes are used for business visitors to the UK with up to 60 days of presence, where a UK tax liability is charged. Typically deployed for visitors from overseas branches of UK companies, or from countries which do not have a Double Taxation Agreement with the UK, we advise on all aspects of the scheme including identification of true taxable remuneration in the UK.  


Global Mobility Policies

We understand the bewildering options available to companies who first start to “go global”. Whilst the first few assignee’s packages may be tailored, there will come a point in any company’s development where it becomes desirable to adopt specific mobility packages spelling out what the company is prepared to over employee’s sent on overseas assignments. We have many sample policies and help companies to write and maintain global mobility policies tailored for their business needs.

Net of Foreign Tax Credit Relief (EPAPP5)

UK based employees sent on short term assignments abroad, or those who routinely work “cross border” often retain a liability for UK tax as well as becoming liable for foreign tax withholding in the other country. The deduction of two amounts of tax would be a significant disincentive to perform the required work, and the operation of full Double Taxation Agreements allows for crediting mechanisms to counteract this disincentive. Whilst the standard approach to claim such credits would be via a tax return, HMRC allows employers to bring this into the PAYE system by allowing an offset of foreign tax against UK PAYE. We advise on all aspects of these schemes, including scheme design within software – as the schemes are a non compulsory 

Specialist Industry Experience

Our client portfolio spans the globe, and we have extensive experience working with the private, public and not for profit sectors covering a wide range of industries. We offer knowledge and experience of industrial sectors that routinely provide payroll challenges for organisations. The list below provides a few examples: 

Offshore Oil and Gas Employees

We have significant experience of this specialised area and can provide

all of our services tailored to the oil and gas market


Maritime Payrolls

We specialise in the offshore maritime employment sector and provide training courses focused on this sector, explaining the variants that apply specifically to sailors. We can particularly advise on difficult issues such

as social insurance liability and voluntary PAYE scheme registrations, as

well as all matters arising from the flagging of vessels.


Retail Payrolls

We routinely work with retail organisations working cross border and are often asked to assist in the creation of new payrolls when a business

opens stores in a country for the first time. We understand the particular challenges of this sector, having been directly responsible for a multi country retail payroll covering 20,000 employees working in 10 countries.

Construction

The movement of construction industry workers around the European Economic Area is an area of speciality for us. We can advise on the impact of the Posted Workers Directive on your rotational workforce, and the payroll obligations that go with this. We also routinely perform due diligence investigation on foreign Collective Bargaining Agreements and advise on their potential impact on the pay package.


Not For Profit

With a background in government funded research operating on a global basis, we understand the challenges and differences for charities, NGO’s and academic institutions operating overseas, and how these vary from those experienced by private companies. If you need to send ten research scientists to a sub Saharan African state we can ensure that you meet all your payroll obligations, maintain compliance, and crucially protect your organisation’s reputation in the country you are operating in.

Expatriate Employee Payroll Training

Whether you need to cover the correct payroll treatment of those arriving in the UK and Republic of Ireland or those departing on assignment we can provide one or two day training courses covering all the major issues including:

  • Residence and Domicile
  • Obligation to operate PAYE – scope of compulsory operation plus options for voluntary registration
  • Overseas workday relief – s 690 Directions and using in a payroll context
  • Using the short term business visitor scheme to avoid PAYE
  • Temporary Assignee Release Scheme
  • SARP and Cross Border Relief
  • Modified PAYE schemes – how to run one, perform the initial and amending calculations, and new RTI requirements
  • Special variants to standard national withholding schemes to assist employers in processing expatriate staff
  • Double Taxation Agreements – principles of OECD model convention commentary
  • Relevant articles of DTA’s (employment income, pensions, permanent establishments etc.)
  • National Insurance – residency of employee and employer
  • EEA mobility rules
  • Definition of Posted Worker
  • Comprehensive overview of rules for standard posting
  • Position of Multi State Workers
  • Use of Reciprocal Social Security Agreements
  • Double Contribution Conventions     
  • Using the agreements to plan social insurance liability
  • Position of employees sent to a jurisdiction outside of the EEA where no agreement exists between host and home country
  • Modified NICs schemes
  • PRSI Special Collections
  • Tax Equalisation Schemes
  • Three most common models
  • Advantages and disadvantages of running a scheme
  • Essential rules to include in your scheme
  • Provision of tax/social insurance efficient expatriate packages for accommodation, subsistence, travel costs and family costs in the UK/Ireland
  • Principles of operating a shadow payroll
  • Split payrolls delivering a portion of pay in both home and host countries
  • Balance sheet approach awarding a guaranteed net pay – how to process payroll records
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