Workation. An attractive employee benefit or a hidden tax trap?
Allowing employees to pack their laptops and work remotely from sunny destinations may seem like an attractive employee benefit. In practice, however, if appropriate cross-border remote work procedures are not implemented, it may expose the organization to a range of consequences.
What should employers be aware of?
Permanent establishment
An employee working remotely from another country may create a risk that the employer is considered to have a permanent establishment (PE) there. If this happens, part of the employer's business profits may become subject to taxation in that country.
A1 Certificate (Social security)
Before the employee travels, it is important to verify whether an A1 certificate can be obtained and the period for which it can be issued.
Health & Safety Compliance
Working from a beach lounger does not meet basic ergonomic requirements. A formal declaration from the employee confirming that the remote workspace complies with requirements is a must.
GDPR Compliance
Every request to work remotely from abroad requires the employer to assess the data protection risks and implement mechanisms to ensure data security.
To address these challenges, our multidisciplinary team develops solutions that help organizations comprehensively prepare for the implementation of a workation model.
If, therefore, employees in your company work remotely from abroad and you have any questions in this area, we invite you to contact us.
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