Who Does Payroll Cover - Global Payroll Reporting Requirements for Non-Employees (Sep 23)
Category: Tax | Duration: 1hr | Tag: VODSEFEUK23D1S4 | Type: Video | Course Level: Intermediate | Speaker: Tim Kelsey | Date: 12/09/2023 13:30
Course Details
Payroll is primarily about calculating, paying and reporting salary paid to employees but who else might be dragged into the payroll net? Many countries will set requirements for payroll style withholding and reporting and if you are operating overseas you might be surprised just who you will have statutory responsibilities for. Examples of payees that you may have obligations for include:
- Company pensioners
- Office holders and Directors
- Labour only sub-contractors
- Those deemed self-employed for tax but employed for social insurance purposes
- Certain types of self-employed workers who don’t have employment rights but do have to be payrolled with full deductions
- Interns
- Other personal payments
Paying people is payroll business, and your company will likely expect you to be an expert in all aspects of such payments. And if a responsibility for making deductions is also included, then it’s difficult to see how such work will not end up in the payroll team’s lap. A further driver for such arrangements has been an increasing global focus on employment status and the attendant loss of taxation revenue that national governments perceive to be the outcome when people are classified as self-employed. Just consider the impact of the recent cases involving Uber and Lyft.
By requiring payers to in effect operate payroll style deductions much of the attraction of self- employment is removed. But careful consideration of such records is needed – for example such records should not inflate headcount statistics for determining employer levies set by employee numbers.
CPD Course Speaker
Kelsey’s Payroll Services Ltd
Tim Kelsey
Tim has worked in the Payroll Industry for 35 years, working as a Payroll Manager for large public sector bodies paying up to 18,000 employees. His particular specialism is international payroll, and he has run payrolls from Kingston, Jamaica to Entebbe, Uganda, and most places in between. In 2007 he formed his own company, and now spends much of his time writing and lecturing on all aspects of payroll. His articles on international payroll often feature in Payroll Professional magazine. He has author credits in several UK payroll handbooks covering chapters on international payroll requirements.
He runs a number of international payroll training courses, and is an enthusiastic and engaging tutor. He also runs training events on an in house basis to allow a company to focus on the international issues that are important to them, and will often produce bespoke work for clients not available on the open market. Tim has been a full member of the Chartered Institute of Payroll Professionals in the UK for over 30 years and was made a Fellow of the Institute in 2019. He holds the Irish Payroll Association’s Payroll Technician Certificate, and is a member of the Association.
When not training or writing, he also provides a range of specialist consultancy services to the industry, primarily focused on international payroll requirements. Recent projects include negotiations with the Irish Tax Authorities to forward a voluntary disclosure, Implementing a global payroll solution for a large US legal firm operating in 10 different jurisdictions, designing and implementing tax protection and equalisation schemes, performing health checks on Irish payroll software, performing a global review of payroll operations for a large US based client in 83 countries, and assisting a large charity to establish a shared services centre processing payrolls for 22 African countries in Nairobi.
The payroll health check process can be particularly useful for a client – a recent check generated a UK National Insurance refund of employer’s contributions totalling £130,000. Another client was able to negotiate a reduction in initial penalties levied in Ireland on a voluntary disclosure. A third has used the process to identify significant shortcomings in the processing of Norwegian taxes and related tax administration. He has contacts within the payroll industry around the world and likes nothing more than to talk “payroll” at global gatherings!
He runs a number of international payroll training courses, and is an enthusiastic and engaging tutor. He also runs training events on an in house basis to allow a company to focus on the international issues that are important to them, and will often produce bespoke work for clients not available on the open market. Tim has been a full member of the Chartered Institute of Payroll Professionals in the UK for over 30 years and was made a Fellow of the Institute in 2019. He holds the Irish Payroll Association’s Payroll Technician Certificate, and is a member of the Association.
When not training or writing, he also provides a range of specialist consultancy services to the industry, primarily focused on international payroll requirements. Recent projects include negotiations with the Irish Tax Authorities to forward a voluntary disclosure, Implementing a global payroll solution for a large US legal firm operating in 10 different jurisdictions, designing and implementing tax protection and equalisation schemes, performing health checks on Irish payroll software, performing a global review of payroll operations for a large US based client in 83 countries, and assisting a large charity to establish a shared services centre processing payrolls for 22 African countries in Nairobi.
The payroll health check process can be particularly useful for a client – a recent check generated a UK National Insurance refund of employer’s contributions totalling £130,000. Another client was able to negotiate a reduction in initial penalties levied in Ireland on a voluntary disclosure. A third has used the process to identify significant shortcomings in the processing of Norwegian taxes and related tax administration. He has contacts within the payroll industry around the world and likes nothing more than to talk “payroll” at global gatherings!