Global Mobility
August 7th 2020 03:52 PM
The European Commission issued initial guidance to Member States urging a relaxation of the normal social security coordination rules for workers displaced due to COVID-19. Many Member States subsequently relaxed their requirements including the need of an A1 certificate to be exempt from local social security contributions.
As travel restrictions begin to ease across the continent, authorities across Europe are phasing out their concessions and a majority of Member State authorities now require A1 certificates to be obtained in various displaced worker scenarios.
Global Mobility
July 28th 2020 08:23 AM
The European Court of Justice (ECJ) has issued a long-anticipated judgment on the interpretation of who is the ‘employer’ of a cross border worker. This determination is important in European social security coordination legislation (Regulation no. 883/2004 and Regulation no. 987/2009) because where the employer is registered may determine whether social security will be payable in one member state or another. In this recent case, the court ruled that the employer was the undertaking that in reality exercised the functions of the employer rather than the other undertaking with which the employees had their formal employment contracts.
Global Mobility
July 15th 2020 06:00 AM
Many organisations have taken some immediate steps to understand the social security and healthcare implications for employees now working remotely across borders. However, challenges continue as employers seek to satisfy their social security compliance requirements – both monetary obligations as well as access to benefit entitlements including healthcare access. At the same time, employers also are looking for cost saving and cash flow options
Global Mobility
November 8th 2019 02:40 PM
Tackling the issue of “social dumping” has long been an area of focus for the EU and for almost 20 years they have tried to address this issue. Since the launch of its 1996 Directive, EU Member States have been given EU-wide instructions on how to guarantee the minimum employment rights of workers moving temporarily to other member states to deliver services. The EU Posted Workers Directive is just one more reason for organisations to consider reviewing business travel on a pre rather than post travel basis to ensure full compliance.
Global Mobility
November 8th 2019 03:00 PM
Global markets continue to place new demands on employee mobility as workforce models evolve, transforming the way we work. PwC has been working with clients who are looking to implement their sustainability strategy for any given part of their business, helping them focus on their sustainability goals and redesign their strategy and policies.
Global Mobility
October 4th 2019 12:18 PM
Events over the past few months and years have provided frequent reminder that the world we live in continues to produce challenges and obstacles which impact our personal safety. Whether this increased threat is perceived or real, the outcome is the same: mobility in the modern world is now viewed through the lens of turmoil. Whilst this perceived threat continues to rise, so too does international business travel. A report by World Economic Forum (2018) suggests cross-border travel will grow by 50% over the next decade and reach 1.8 billion international arrivals by 2030. This increase in international travel is also seen in the workplace, with more employers than ever before sending their staff abroad. The workforce is no longer a static, controlled concept. An employer’s response to employee welfare and security must respond to this. This report asks the question: How do we safeguard mobile employees in an ever more fragile global environment?
Global Mobility
December 20th 2018 03:23 PM
The risk profile of business travellers has grown significantly over the last few years as
‘informal mobility’, also known as traveling/moving for work outside of a formal
assignment, has become more frequent and in some organisations partly replaced more
formal expatriate arrangements. While most organisations recognise these mounting
challenges and risks, many are still struggling to manage their mobile population due to
a lack of ownership over business travellers.
Transfer Pricing
October 2nd 2018 04:18 PM
The world of tax as we know it is changing. Dealing with globalisation and the digitalisation of the economy is posing taxpayers and policymakers a significant headache. What is feeding this tension, and where might we end up? More importantly, what should businesses be doing to engage with these changes and prepare themselves? PwC’s David Murray and Alenka Turnsek seek to answer these important questions.
Global Mobility
May 3rd 2018 12:13 PM
The risk profile of business travellers has grown significantly over the last few years as ‘informal mobility’ has grown and in some organisations partly replaced more formal expatriate arrangements. The areas of risk – personal tax, immigration, employment law, corporate tax and cost, retention and personal safety – are similar to those that apply to more formal expat arrangements but there tends to be less structure and process in place to manage these risks.
Global Mobility
June 15th 2017 10:48 AM
BEPS, PE and immigration risks, employment tax, government regulations, individual traveler expenses, mobility policies – there’s an incredible amount of information to manage when it comes to business travel.
Global Mobility
December 31st 2016 10:42 AM
We wanted to understand better how organisations are tackling the challenges of global mobility and managing the risks posed by the BEPS recommendations; our survey of informal mobility management completed by 224 companies in 26 countries suggests that there’s still important work to be done.
Global Mobility
February 14th 2018 10:28 AM
International businesses need a globally mobile workforce and while technology developments such as virtual meetings and video conferencing can reduce the need to be on a plane, they also open up new developments, such as virtual teams and home working and there is likely now a wealth of data on employee whereabouts available within your organisation.
Global Mobility
August 29th 2017 10:53 AM
By Clare Coley. Imagine spending your spare time in a chalet in France; skiing in the winter, day trips to the South coast with your family (who love the outdoor lifestyle), a glass of wine in the warm setting sun, views over the mountains….