The Court of Justice of the EU has clarified the rules for employees who work in two or more EU Member States. An employee is covered by social security in his country of residence if he performs a substantial part of his work in that country. According to the [...]
As part of changes to the UK State Pension, HMRC extended the normal six-year time limit for making backdated voluntary NI contributions to as far back as 2006/07. This extended deadline for making backdated payments of Class 2 and Class 3 voluntary NI is now approaching on 5 April [...]
Employers with international teleworkers will need to take action before 1 July 2024 to avoid potentially being covered by the social security system of the teleworkers’ country of residence and triggering social security non-compliance during the period 1 July 2023 through 1 June 2024. In most cases this will [...]
A permanent establishment is a permanent location of a business in a jurisdiction other than where the company's headquarters is located. This means that the company operates in another country through a permanent structure, such as an office, factory or workshop. An employee who is active for the company [...]
After months of hard work the word is finally out: in the coming weeks LIMES international launches a unique 30% ruling application tool. With this new system, the application will soon be arranged via a portal, meaning that the administrative processing of the application will in fact be automated. [...]
The salary criteria for the 30% ruling for 2023 are: The annual taxable salary for an employee must be more than EUR 41,954 (2022: EUR 39,467). The annual taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than [...]
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