Hiring the right talent can sometimes mean moving those individuals internationally to the right location. This can be difficult to navigate and PwC’s International Employment Taxes team can assist you with getting this right.
We advise employers on their tax and employer obligations in relation to moving employees, Senior Executives and Non-Executive Directors across borders.
Cross-border employment can trigger tax implications and employer obligations for the business, and leave you wondering where that income should be reported and what withholding should apply. We can assist with:
Tax implications and employer obligations associated with moving talent across borders outside of a traditional mobility program.
Complex cross-border remuneration arrangements such as employee share schemes, deferred compensation plan, carried interest and co-investment schemes.
When you might need us:
Is your business expanding into global markets with an ad hoc need to send your Australian employees to those locations?
Is your business looking to move someone from overseas to Australia to fill a particular role?
Has your employee departed Australia with trailing income, and you are unsure how to treat it?
Has your employee requested to work remotely from offshore, and your business doesn’t have an established policy to manage this?
Are you a company with Directors or Non-Executive Directors located offshore?
Advising on the employment tax implications of having cross-border employees (PAYG, STP, State PRT, State Workcover).
Providing practical guidance on how these obligations can be facilitated, particularly where there is no existing Australian entity.
Work with remuneration committees and large corporations to ensure their cross-border Directors and NEDs are compliant with Australian and foreign regulations including double tax treaties.
Employers often offer innovative forms of compensation such as deferred compensation plans, co-investment schemes, and employee share schemes. These bring their own sets of challenges in managing tax and reporting obligations, both from an employer and employee perspective - especially when there is a cross-border element. PwC can help:
Review your alternative compensation arrangement and advise on the employer / employee tax implications and reporting obligations.
Advise on tax efficient strategies for alternative compensation arrangements.
Assist businesses and alternative investment funds to structure payments to employees / investment managers in a tax efficient manner.
Helping companies assess the Permanent Establishment (PE) risk associated with having cross-border employee movement.
Assisting with a PE risk assessment of remote working / business traveller arrangements in various countries.
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