{"id":1531,"date":"2018-01-08T12:57:54","date_gmt":"2018-01-08T10:57:54","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=1531"},"modified":"2021-08-11T13:25:57","modified_gmt":"2021-08-11T11:25:57","slug":"cezhranicne-vysielanie-zamestnancov","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/cezhranicne-vysielanie-zamestnancov\/","title":{"rendered":"Cross-border sending of employees"},"content":{"rendered":"

The issue of cross-border sending of employees is currently a hot topic with regards to the complicated legal regulations of the recipient\u2019s country from which many obligations arise not only in the area of labour law, social security and tax law, but also in the area of legal regulations. Major amendments were made to the Slovak Labour Code in June 2016 regarding the significant changes in sending employees. The Labour Code states three possibilities of cross-border sending<\/strong>:<\/p>\n

    \n
  1. Sending under management<\/u> and responsibility<\/u> of the sending employer who provides the services abroad<\/em><\/strong> to their customer (buyer) via the sent employees;<\/li>\n
  2. Sending within the concern<\/em><\/strong>, i.e. sending between parent and subsidiary companies or between sister companies;<\/li>\n
  3. Temporary assignment (hiring) <\/em><\/strong>of an employee to the employer for whom he\/she is working.<\/li>\n<\/ol>\n

    In this newsletter, we provide a simple diagram of the wage tax obligation of inbounders working in the territory of Slovakia in relation to the above-stated possibilities of cross-border sending.<\/p>\n

    Performance of the sending company\u2019s activities<\/u><\/strong><\/p>\n

    If the given activity is performed in the territory of Slovakia for more than 183 days <\/em><\/strong>in a period of 12 consecutive months, the right of the Slovak Republic to tax such income is established (Article 14\/15\/16.2 of the specific agreement on the avoidance of double taxation). If the given activity is performed for a period shorter than 183 days, the remuneration from employment is taxed abroad. The operation of such a service is however associated with the risk of creation of a permanent establishment<\/em><\/strong>. Upon exceeding the limit of 183 days, the obligation of the foreign employer\/employee to register as an income tax payer is established (necessity to assess a specific case) and the subsequent obligation to make advance payments in the territory of Slovakia.<\/p>\n

    In practice, the sending employers often mistake sending an employee for a business trip. <\/em><\/strong>In this case, it is necessary to realise that a business trip is only a temporary performance of tasks as activities outside the framework of the services provided by the employer (i.e. conference, professional seminar, practice, and the like).<\/p>\n

     <\/p>\n

      \n
    1. Dispatch within the concern\/temporary assignment<\/u><\/strong><\/li>\n<\/ol>\n

      In a given case, the decisive factor is the determination of the employer\u2019s position<\/strong>.<\/p>\n

      The actual advance payments are deducted in Slovakia from the first day<\/strong>, and this is done by the so-called economic employer. Tax is paid by a foreign employee in the territory of Slovakia either by filing a tax return or annual settlement<\/strong>, which shall be filed by the employer.<\/p>\n

      Since every individual sending of employees to the territory of Slovakia has its specifics, which must be assessed, we shall gladly provide more detailed information at the email address martin.kino@bdrbb.sk<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"

      The issue of cross-border sending of employees is currently a hot topic with regards to the complicated legal regulations of the recipient\u2019s country from which many obligations arise not only in the area of labour law, social security and tax law, but also in the area of legal regulations. Major amendments were made to the…<\/p>\n","protected":false},"author":1,"featured_media":1524,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[24,9],"tags":[],"class_list":{"0":"post-1531","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-24","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"\nCross-border sending of employees - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/de\/cezhranicne-vysielanie-zamestnancov\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Cezhrani\u010dn\u00e9 vysielanie zamestnancov[:en]Cross-border sending of employees[:de]Grenz\u00fcberschreitenden Entsendung von Arbeitnehmern[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"The issue of cross-border sending of employees is currently a hot topic with regards to the complicated legal regulations of the recipient\u2019s country from which many obligations arise not only in the area of labour law, social security and tax law, but also in the area of legal regulations. 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