The tabulated questions and answers below will help an employer who is intending to post an employee in the jurisdiction, to quickly assess the point at which the obligation to withhold tax and social security arises.
It is not intended that this should replace a full and thorough analysis of employer obligations. Rather, it is a rough and ready assessment of the employer footprint in the jurisdiction. The links will provide further information.
Work permits are discussed in 9.2 with a work permit assessment tool available in 11. A checklist is available in 12.
The obligation to withhold tax
A
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Web page updated on 28 Aug 2024 12:40