Cross-Border Secondment and Split Payroll

HR employee, payroll manager, HR manager, fiduciary employee with employees on secondment.

After the training the participant shall be able to:

• Manage tax and social security regulations
• Appropriate the split payroll techniques
• Know the administrative formalities to achieve

• Secondment: legal use and application
  • Definition and duration
  • Laws in relation with the seconded employee
  • Administrative tasks: amendment of the working contract, request for the A1 form, follow up of the benefits
• Rules to follow according to the social laws
  • Main principle
  • The substantial activity
• Respect of tax rules
  • Main rules in relation with our neighbor countries
  • The tax resident
• The split payroll
  • Practical application