乐鱼(Leyu)体育官网

GMS Flash Alert: Social Security

GMS Flash Alert: Social Security

Read up on new developments on the topic of social security.

It is important not to overlook the implications for social security tax liability and future benefits rights of sending employees on international assignments.听 Not taking on board social security taxation when working overseas can lead to higher international assignment-related costs and compliance risks, costly dual taxation and, potentially, gaps in social security coverage. Read GMS Flash Alert to better understand the changes happening regarding social security rules across a multitude of countries.

12/23/2024: Barbados 鈥� Social Security Earnings Ceiling Raised

12/18/2024: People鈥檚 Republic of China 鈥� New 鈥淥ne-Card鈥� System: Integration of Work Permit and Social Security Systems

12/12/2024: United Kingdom 鈥� Clarification on Availability of A1 Certificates When on Suspended Home Contracts

12/10/2024: Colombia 鈥� Court Rules on Foreign Nationals Participating in Colombia鈥檚 Pension Subsystem

12/06/2024: Poland 鈥� Change Proposed to Way Entrepreneurs Calculate and Pay Health Insurance

12/04/2024: Malaysia 鈥� 2025 Budget/Finance Bill Highlights: Tax Measures Affecting Individuals

11/21/2024: European Union 鈥� Commission Requests Greece Comply with Family Benefits Rules for Mobile Workers

11/20/2024: Czech Republic 鈥� Social Security Agreement with Brazil

11/15/2024: Ireland 鈥� Coming Up: 2024 PAYE Settlement Agreement Deadlines

11/08/2024: European Union 鈥� Germany, Italy Before CJEU for Discriminating Against Mobile EU Workers

11/04/2024: United States 鈥� Inflation Adjustments for Tax Year 2025

10/31/2024: United Kingdom 鈥� Autumn Budget 2024: a Budget of Change?10/09/2024:听Slovakia- New Legislation Aims to Raise Revenue Through Taxation Changes

10/03/2024:听Ireland 鈥� Budget 2025 Measures Announced

09/30/2024:听Nigeria 鈥� Lagos State Government Requires Subscription to Health Insurance Scheme

09/19/2024:听United States 鈥� U.S.-Romania Totalization Agreement Transmitted to Congress

08/13/2024:听Malaysia 鈥� Updates on Extension of Invalidity Scheme Coverage to Foreign National Workers

08/08/2024:听United Kingdom 鈥� Social Security Treatment for Simultaneous Employment in U.K. and Self-Employment in EU

07/25/2024:听Ireland 鈥� Voluntary Deferral of State Contributory Pension, Impact on PRSI Age Limit

07/24/2024:听France 鈥� Court Confirms 鈥淔orfait Social鈥� Due on Certain Directors鈥� Fees Paid by French Companies

07/18/2024:听Ireland 鈥� New Regime for Pay-Related Jobseekers Benefit and Upcoming PRSI Rate Changes

06/25/2024:听Argentina 鈥� Social Security Agreement Signed with Switzerland

05/22/2024:听European Union 鈥� Equality of Treatment between Frontier Workers and Local Residents

05/21/2024:听Argentina 鈥� New Benefit Adjustment Formula Adopted

05/17/2024:听European Union 鈥� Deadline for A1 Applications for Telework Approaching

04/18/2024:听Italy 鈥� Social Security Agreement with Japan Enters into Force

04/10/2024:听United States 鈥� New Social Security Agreement Signed with Spain

03/25/2024:听Czech Republic 鈥� Technical Amendment Currently under Review in Parliament

03/19/2024:听European Union 鈥� Steep Increase in Number of Issued A1 Certificates: Facts, Figures, and Analysis

03/07/2024:听United Kingdom 鈥� Spring Budget 2024: End of the Remittance Basis

03/01/2024:听Slovenia 鈥� Compulsory Health-Care Contribution Introduced

02/23/2024:听Greece 鈥� Rules Changed to Encourage Participation in Group Insurance Pension Plans

02/01/2024:听Czech Republic 鈥� Changes in Employee Income Taxation in 2024听

01/30/2024:听United Kingdom 鈥� Social Security Convention with EEA / EFTA听

01/23/2024:听United Kingdom 鈥� Mandatory Payrolling of Benefits-in-Kind from April 2026

01/23/2024:听European Union 鈥� Update on Teleworking Agreement for Social Security

01/17/2024:听France 鈥� Key Measures in New Finance Law, Social Security Finance Law

01/10/2024:听United States 鈥� IRS Appeals Decision Allowing FTC Claim Against Net Investment Income Tax

01/10/2024:听Lithuania 鈥� Changes in Taxation of Employment-Related Income for 2024

01/05/2024:听Germany 鈥� Increased Social Security Contribution Thresholds for 2024

12/22/2023:听Cyprus 鈥� Increase of Social Insurance Fund Contributions Rates

12/22/2023:听Slovakia 鈥� Fresh Out of the Gate, New Government Shakes Up Tax Rules

12/18/2023:听Norway 鈥� Budget 2024 Agreement Reached

12/04/2023:听European Union 鈥� Court Rules that A1 Certificate Can Be Withdrawn

11/30/2023:听Czech Republic 鈥� Wide-Ranging Personal Income Tax Changes

11/22/2023:听European Union 鈥� Calling on Greece and Italy to Comply with Family Benefits Rules

11/14/2023:听United States 鈥� Inflation Adjustments for Tax Year 2024

11/13/2023:听Denmark 鈥� EU Social Security Framework Agreement on Telework Declined

09/13/2023:听European Union 鈥� New Steps towards Digital Social Security

08/08/2023:听South Africa 鈥� Non-resident Employers to Register and Withhold Employees鈥� Tax

07/24/2023:听European Union 鈥� Updated Social Security Guidance

07/18/2023:听United States - Sourcing of Multi-Year Compensation for Social Security Tax

07/17/2023:听European Union 鈥� Framework Agreement for Social Security Enacted

06/29/2023:听Germany 鈥� New Contribution Rates for Nursing Care Insurance Begin July 2023

06/26/2023:听United States 鈥� Court Rules Social Security Refund Requires Certificate of Coverage

06/13/2023:听United States 鈥� IRS Guidance on FICA Refunds and Tax Equalization Programs

06/13/2023:听Turkey 鈥� Changes to Minimum Retirement Age Requirement

05/26/2023:听Czech Republic 鈥� Proposals Would Adjust Income Tax Bracket, Limit Deductions, Exemptions

05/12/2023:听Australia 鈥� Highlights of Federal Budget 2023-24

05/10/2023:听Finland 鈥� A1 Certificate Not Necessarily Required for Short Business Trips

04/21/2023:听European Union 鈥� New Framework Agreement for Social Security

04/06/2023:听Slovakia 鈥� New Bilateral Agreement with Austria on Tele-Work and Social Security

04/04/2023:听Germany 鈥� Framework Agreements on Social Security with Austria, Czech Republic

04/04/2023:听European Union 鈥� European Labour Authority and Posting 360 Programme

03/30/2023:听United States 鈥� Social Security Agreement Signed with Romania

03/10/2023:听European Union 鈥� Validity of A1 Certificates for Social Security

02/17/2023:听Luxembourg 鈥� Social Security Parameters Adjusted for 2023

02/09/2023:听Turkey 鈥� Income Tax Inflation Adjustments for 2023

02/08/2023:听Finland 鈥� A1 Certificate Required for Outbound Work Trips from Day 1

02/03/2023:听Czech Republic 鈥� What鈥檚 New in Tax for Employees?

01/31/2023:听Germany 鈥� Overview of Important New Tax, Immigration, and Employment Law Rules

01/09/2023:听Czech Republic 鈥� Monetary Contribution to Employee Vacation Is Taxable Income


GMS Flash Alert is a Global Mobility Services publication of the 乐鱼(Leyu)体育官网 LLP Washington National Tax practice. The 乐鱼(Leyu)体育官网 name and logo are trademarks used under license by the independent member firms of the 乐鱼(Leyu)体育官网 global organization. 乐鱼(Leyu)体育官网 International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind 乐鱼(Leyu)体育官网 International or any other member firm vis-脿-vis third parties, nor does 乐鱼(Leyu)体育官网 International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

漏 2025 乐鱼(Leyu)体育官网 LLP, a Delaware limited liability partnership and a member firm of the 乐鱼(Leyu)体育官网 global organization of independent member firms affiliated with 乐鱼(Leyu)体育官网 International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the 乐鱼(Leyu)体育官网 global organization please visit听/governance.