Practical Introduction to Paying EU Workers
- all you need to know

This new practical course has been designed to gently lead payroll and HR staff into how they correctly deal with employees going to Europe or coming into the UK from Europe to work.

The course programme will address issues relating to the implications of tax, National Insurance and statutory payments. It will also provide an understanding of when a P85 and P86 need to be completed plus whether or not the new P46 (Expat) applies.

We will also examine the new HMRC guidance for overseas employees known as the HMRC 6 which replaces the IR20 guide book. The latest guidance from the Home Office regarding pre employment checks will be examined plus the requirements concerning work permits and visas and employing students who can only work restricted hours.

Course Programme
• Residency rules – resident or non resident
• European workers coming into the UK and going to the EU
• Employer sponsorship and the new tier system for migrant workers
• Pre-employment checks – do you know the rules?
• Correct procedures for dealing with contract workers from abroad
• Work permits and visas
• Rules relating to non resident employees paid by a UK employer and NI implications
• Certificate E101
• The rules relating to National Insurance and Social Security for EU members including
   reciprocal agreements
• Employing foreign students and restricted hours
• Entitlement to statutory payments – SSP, SMP, SPP and SAP
• End of year reporting for expats
• Modified tax equalisation and hypo tax

Practical exercises will be provided throughout the day

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