Topics

Workshop based on examples from, inter alia, Germany, the Netherlands, France, Sweden

• Principles for determining the rates of remuneration of posted workers depending on the industry and the place where the services are performed,
• Net or gross rate on the contract?
• Posting allowance vs. per diem (or equivalent),
• Determination of income for the purposes of public levies
• Determining the basis for social security contributions, in particular for an incomplete month of work
• Deduction of travel and accommodation expenses (!)
• Accounting for business travel expenses in the host country
• Components to be included in the required salary rates and benefits paid in addition to salary
• When do fringe benefits constitute income for contribution or tax purposes
• Consequences of incorrect calculation of wages, contributions, taxes – Who is liable? What sanctions? In which country?

Programme

11:30 Coffee and fruits
12:00 Posting Lab
14:00 Participant questions and discussion

For whom?

The workshop is addressed to practitioners deciding on the amount and components of the remuneration of posted workers, HR and payroll specialists in companies providing services in another Member State, officials controlling, inter alia, the basis of assessment for social security contributions and the basis of assessment for income tax, lawyers, tax advisors, business advisors and researchers and popularisers in the field of freedom to provide services in the EU.

Ask a question

Posting Labs workshops are interactive. Their aim is to exchange practical experiences and share knowledge. Questions asked in advance will be answered by the presenters in the first instance.

Speakers