COVID caused a lot of disruptions, one of the primary ones is in how we work, more specifically, where we work. The rise of online/remote work has led to many employees, as well as employers, wanting to give employees the flexibility to work where ever is convenient. Is it that simple?
The aim of this course is to provide an overview on the tax considerations with allowing an employee to work where ever is convenient. This will focus on:
• Tax consequences for the employees from working abroad from a RSA perspective:
o Gross income
o Residency vs non residency
o Impact of double tax agreements
• Tax consequences for the employer:
o PAYE responsibilities in country
o Place of effective management/permanent establishment risks
o Contractual/legal risks
It can be attended by anyone who is looking to understand the tax and compliance risks of allowing remote work.
