Contracting in Switzerland

Payroll Services

Work Permits & Visas in Switzerland

Switzerland has restricted quotas for foreign workers, and everyone requires work authorisation. To get permission to work in Switzerland, there are different conditions if you’re from a country in the EU or European Free trade Association (EFTA) (EU countries plus Iceland, Liechtenstein, Norway and Switzerland) and if you’re a non-EU/EFTA citizen. Getting a Swiss work permit is becoming more difficult.

Since 2015, owing to growing anti-immigration sentiment, the Swiss government has reduced the number of work permits available for non-EU nationals and for assignees from EU/EFTA countries. The non-EU/EFTA quotas for short-term work permits (L permits) and for long-term work permits (B permits) were reduced and so was the quota for short-term permits for EU/EFTA citizens.

The immigration authorities have also tightened application practices, such as closer scrutiny of applications, increased salary requirements and stricter extension rules. These measures have made obtaining work permits more difficult but getting a Swiss work permit is still possible for those that meet the conditions, or work in a shortage industry.

Social Security in Switzerland

Workr International deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities. Reciprocal arrangements allow workers to combine social insurance contributions paid in Switzerland and abroad with EU countries and several others. If you’re working, the contributions are shared between you and your Swiss employer, who pays half of the amount at a flat rate of 5.05%. This is the first part of the Swiss Federal social security system (compulsory old age insurance, survivors insurance and disability insurance called the 1st pillar).

Membership of a company pension fund (LPP) is compulsory for all employees earning over CHF 20,520 a year. The employer contributes at least 50%. Health insurance is compulsory for everyone living in Switzerland and must be obtained within three months of arrival. Contributions to both schemes are fully tax-deductible. If you’re self-employed you must take out your own social insurance.

Contracting in Switzerland?

Workr International are perfectly placed to handle your Switzerland contractor accounting. Structure your work arrangements with confidence using our internationally renowned accounting solutions.

From early planning advice to emergency payroll for imminent work, and every step in between, Workr International provides expert contractor accounting solutions for Switzerland and worldwide.

Contracting in Sweden

Payroll Services

Work Permits & Visas in Sweden

Citizens of EU/EEA-member countries and Switzerland are treated in accordance with EU rules. Sweden also has an agreement with Denmark, Finland, Iceland and Norway that allows permanent residents of these countries to live and work in Sweden without residence or work permits. Foreign nationals from other countries who wish to work in Sweden must obtain work permits before entering Sweden.

An application for a work permit must be accompanied by an offer of employment issued by the Swedish employer or “end user” in Sweden. In situations in which the foreign (non-EU/EEA or Swiss) national is a new hire (by the formal employer), the position must be posted on the EU job exchange (EURES) network before a job offer is issued to the foreign national.

Social Security in Swedish

Workr International deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities. You can reduce this taxable amount by offsetting some business expenses. Sweden has one of the most highly developed welfare systems in the world. All employers in Sweden pay the Social Security contributions consisting of charges for pensions, health insurance and other social benefits. These contributions amount to 31.42% of the gross salary. Employees pay 7% of their income to pension contributions, up to a maximum of SEK 29,400 a year.

However, this contribution is neutralised by a corresponding income tax reduction for the employee. Social security is not payable by the employee. Although the employee pays a minor portion of social security (pension insurance contribution) through the tax return, this amount is fully creditable against the tax paid. Certain expatriates may apply to qualify for an exemption of certain remuneration from Swedish social security contributions.

Contracting in Swedish?

Workr International are perfectly placed to handle your Sweden contractor accounting. Structure your work arrangements with confidence using our internationally renowned accounting solutions.

From early planning advice to emergency payroll for imminent work, and every step in between, Workr International provides expert contractor accounting solutions for Sweden and worldwide.

Contracting in Singapore

Payroll Services

Work Permits & Visas in Singapore

Growth areas are finance, IT and software engineering in Singapore. Singapore has a range of work permits available for foreigners depending on their situation ranging from the standard sponsored Employment Pass through to visas just for entrepreneurs. The Employment Pass (EP) (equivalent to a highly skilled work permit) is most likely to be the one for overseas contractors. It’s for foreign professionals seeking to work in managerial, executive or specialised jobs in Singapore. Applicants are assessed based on their salary, qualifications, work experience, nature of jobs, and other factors.

You apply for the pass through your employer. To get one, you’ll need to earn at least SGD 3,300 a month and have acceptable qualifications. There’s also a S Pass for mid-skilled non-citizens earning a fixed monthly salary of at least SGD 2,200. Usually, a degree or a diploma level qualification is required. You can apply online. For more information, visit the MOM site.

Social Security in Singapore

Workr International deducts any tax and social security liabilities at source on a PAYE basis, and payments are made to the relevant authorities. You can often reduce this taxable amount by offsetting some business expenses. In Singapore, the Central Provident Fund (CPF) acts in place of a national social security. The CPF’s a mandatory savings scheme to cover the cost of living for Singapore residents for retirement and cessation of employment. A portion of the CPF known as Medisave can also be used to help pay for hospital treatment, and for medical insurance, known as MediShield.

The CPF scheme applies to all Singaporeans and Singaporean permanent residents. However, foreigners who are on a Work Pass are not required to contribute to this fund. If you take up permanent residency, you’ll be expected to contribute to it though. Both the employer and the employee contribute. So, if you’re on a Work Pass, look into social security and healthcare coverage before you move to Singapore.

Contracting in Singapore?

Workr International are perfectly placed to handle your Singapore contractor accounting. Structure your work arrangements with confidence using our internationally renowned accounting solutions.

From early planning advice to emergency payroll for imminent work, and every step in between, Workr International provides expert contractor accounting solutions for Singapore and worldwide.

Contracting in Norway

Payroll Services

Work Permits & Visas in Norway

Citizens of the EU and European Economic Area (EEA) countries (inc the UK) don’t need a work permit or to apply for a residence permit in Norway for a short time. Information about work permits and regulations for both EEA and non-EEA citizens are available directly from the Norwegian Directorate of Immigration (UDI).

The Norwegian Labour and Welfare Administration (NAV) also gives information on work permits for individual countries. NAV handles all work-related issues and is a good resource when looking for a job. EEA nationals with a valid identity card or passport can legally reside and work in Norway without a visa for three months. The same applies to members of their family who are also EEA nationals.

Skilled workers are exempt for six months. Expats from countries outside of the EU and EEA will have different processes to go through depending on the kind of work they want to do. Officially, expats applying for a work permit must already have found a job. Skilled workers are required to have either completed vocational training or a university degree, depending on their profession. There has to be a corresponding qualification in Norway. Permits are only granted based on experience in exceptional circumstances.

Effective from 1 October 2009, EEA nationals no longer need to apply for residence permits in Norway. It is sufficient that they register on anival or make a preliminary registration online. EEA nationals need to register in Norway only if they intend to work and stay in Norway for more than three months.

Social Security in Norway

Workr International deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities. You can reduce this taxable amount by offsetting some business expenses. Employers and employees, as well as self-employed individuals, must make social security contributions. Contributions are payable on all taxable salaries, wages and allowances and, for self-employed individuals, on personal income. Employers’ contributions, payable bi-monthly, are deductible for income tax purposes. Employees’ and self-employed individuals’ contributions are not deductible.

The 2017 contribution rates are 7.8% of salary for employees and 10.7% for self-employed persons. Expatriates and foreign employers of employees working in Norway are subject to these contributions if an exemption (or reduction) is not available under a social security convention between Norway and the country where the expatriate or the employer is domiciled.

Contracting in Norway?

Workr International are perfectly placed to handle your Norway contractor accounting. Structure your work arrangements with confidence using our internationally renowned accounting solutions.

From early planning advice to emergency payroll for imminent work, and every step in between, Link Global Management provides expert contractor accounting solutions for Norway and worldwide.

Contracting in Ireland

Payroll Services

Work Permits & Visas in Ireland

The arrival of technology giants such as Apple, Amazon and Microsoft in Ireland has opened up the market. The fact English is spoken, along with Ireland’s proximity to the UK and reputation for its warm welcome, has boosted Ireland’s appeal for contracting. Ireland doesn’t impose any restrictions on access to its labour market by citizens of other EU/EEA countries and Switzerland, aside from if you’re from the two most recent member countries of Bulgaria and Romania. Citizens of all other countries have to register for the work permit process. A work permit can only be obtained if no suitable candidate can be found in Ireland or another EU member state.

There are 9 types of employment permit including a General Employment Permit and a Critical Skills Employment Permit. General Employment Permits are issued by the Department of Jobs, Enterprise and Innovation. Either the employer or the employee can apply for a permit, which must be based on an offer of employment. Permits are issued to the employee and include a statement of the employee’s rights and entitlements. An employee with an employment permit has all the employment rights of Irish or EEA citizens for the duration of the permit. Generally applications for General Employment Permits must have a minimum annual remuneration (pay) of €30,000.

Social Security in Ireland

Workr International deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities. You can reduce this taxable amount by offsetting some business expenses. Employers and employees, as well as self-employed individuals, must make social security contributions. Contributions are payable on all taxable salaries, wages and allowances and, for self-employed individuals, on personal income. The Irish tax model borrows heavily from that of the UK, but they’re not exactly the same.

The Irish tax year is the calendar year, and tax returns must be filed by 31 October of the following year. Tax rates are banded between 20% and 41% dependent on income. Under the Irish social security system (Pay Related Social Insurance or PRSI), employers’ contributions total 10.75%. Employees contribute 4% on earnings. Irish social security gets paid on your full salary in Ireland unless your EU-based employer detaches you from another EU country with an E101 certificate.

Contracting in Ireland ?

Workr International are perfectly placed to handle your Ireland contractor accounting. Structure your work arrangements with confidence using our internationally renowned accounting solutions.

From early planning advice to emergency payroll for imminent work, and every step in between, Workr International provides expert contractor accounting solutions for Ireland and worldwide.

Contracting in Holland

Payroll Services

Work Permits & Visas in Holland

Citizens from the European Union (EU), European Economic Area (EEA – EU plus Iceland, Liechtenstein and Norway) or Switzerland do not need residence permits or work permits. Some foreign nationals – such as highly skilled workers, Blue Card holders, the self-employed – can obtain a residence permit that authorises them to work, without requiring a separate work permit nor being subject to a labour market test. Everybody else who wants to come and work in Holland will need a separate TWV work permit, in addition to a Dutch residence permit.

Holland has one of the most internationally focused, highly educated, motivated and multilingual workforces in the world. Demand for highly skilled workers is high. International employees are incentivized through a tax benefit scheme (30% tax ruling) and a fast-track highly skilled migrants programme. There are multiple Dutch permits for obtaining authorisation to legally work and live in Holland, for example, the highly skilled migrant permit, intra-company transfer permit, orientation year permit for foreign graduates or the general work permit.

Social Security in Holland

Workr International deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities. You can reduce this taxable amount by offsetting some business expenses. The Dutch social security system is one of the most comprehensive in Europe. Social security benefits are also paid out based on the value of your assets and savings, such as a car or house, and owning assets over the threshold amount can nullify your right to claim benefits.

In general, however, all foreigners who live and work in Holland are required to pay into the Dutch social security system and in return can claim various government benefits, including family benefits, maternity and paternity leave, unemployment benefits, long-term care, sick leave and disability benefits. Healthcare in Holland is not covered under Dutch social security, however, and all residents in Holland are required to enrol with a health insurance provider on their own. Certain bilateral agreements also make it possible to transfer or combine social security benefits, particularly if you’re a European Union citizen or were an official resident in another EU state.

Contracting in Holland?

Workr International are perfectly placed to handle your Holland contractor accounting. Structure your work arrangements with confidence using our internationally renowned accounting solutions.

From early planning advice to emergency payroll for imminent work, and every step in between, Workr International provides expert contractor accounting solutions for Holland and worldwide.

Contracting in Germany

Payroll Services

Work Permits & Visas in Germany

If you’re not from the EU/EEA or Switzerland, you’ll need a work permit linked to your residence status in Germany. If you’re coming to work in general employment (a job that does not require you to be highly skilled or highly educated), you’ll need a residence permit, and will be eligible if the position can’t be filled by a worker from the EU/EEA or Switzerland. However Blue Cards were introduced in 2012.

To apply for a EU Blue Card you need: a university degree from a German university or equivalent from a foreign university; and a guaranteed job with an income of €46,000 EUR (€36,192 in shortage occupations). This gives you: residence for four years (or duration of employment contract) and permanent residency after 33 months (21 months if you have achieved level B1 in German language proficiency).

There are also permits for highly skilled workers earning €84,600+, who can apply for a settlement permit, entitling you ¬– and your family members – to live and work in Germany indefinitely (if you were to come to Germany on a regular residence permit, you would have to be resident for five years before applying for a settlement permit). You need to have a specific job offer and the permission of the Federal Employment Agency.

Social Security in Germany

Workr International deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities. You can reduce this taxable amount by offsetting some business expenses. Social security for employees: you pay a % of your gross income, deducted from your salary before you receive it. In most cases your employer has to contribute, too, so each of you pay the equivalent of about 20% of your gross income. This depends on how much you earn, with upper limits on contributions.

Most self-employed workers are not compulsorily insured with the state insurance and can decide to either join it or take out private insurance. They have to pay contributions themselves, although at a lower rate.

Contracting in Germany?

Workr International are perfectly placed to handle your Germany contractor accounting. Structure your work arrangements with confidence using our internationally renowned accounting solutions.

From early planning advice to emergency payroll for imminent work, and every step in between, Workr International provides expert contractor accounting solutions for Germany and worldwide.

Contracting in France

Payroll Services

Work Permits & Visas in France

If you’re from the EU/EEA or Switzerland, you’re free to work in France without a work permit. Most other people will need permission before a visa/residence permit can be granted. This is a procedure organised by a prospective employer. If you’re going to work in France for less than 90 days, you need your employer to get you a temporary work permit approved by the French Ministry of Labour. This authorisation is then sent to the French embassy/consulate in your home country where you can apply for your visa.

Non-EU nationals sent to France on an intra-company transfer by a company located outside of France may be granted work authorization for a period of three years if they meet the following conditions: their length of service with the foreign employer is at least three months; a minimum gross monthly salary of approximately €200. The temporary residence permit issued to these individuals is marked “salarie en mission” and is valid for three years. However, the authorities can review the situation of the assignee according to the length of the assignment. For salarie permanent status only, the permit is renewable for a totaI period of six years. The EU Blue Card is also available for highly skilled/educated workers.

Social Security in France

Workr International deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities. You can reduce this taxable amount by offsetting some business expenses. French social contributions or cotisations (are higher than UK National Insurance contributions (NICs). Foreigners who are living and working in France must typically register and pay into French social security in exchange for certain government benefits, including healthcare.

The French social security system, which the French familiarly call la Sécu, is divided into different categories, called régimes. The general scheme (régime générale) covers more than 80% of people in France and is the one used for employees. Certain bilateral agreements also make it possible to transfer or combine social security benefits, particularly if you’re a European Union citizen or were an official resident in another EU state.

Contracting in France?

Workr International are perfectly placed to handle your France contractor accounting. Structure your work arrangements with confidence using our internationally renowned accounting solutions.

From early planning advice to emergency payroll for imminent work, and every step in between, Workr International provides expert contractor accounting solutions for France and worldwide.

Contracting in Belgium

Payroll Services

Work Permits & Visas in Belgium

EU nationals don’t require work permits. Non-EU nationals must have a work permit, usually applied for by their potential employer. You need a work permit too before you can apply for a long-stay visa. There are three types of work permit:

C permit: valid for all professions and all employers, renewed each year. B permit: valid for one employer and renewable after one year. A permit: allows you to work for any employer in Belgium for an unlimited period of time. (The B permit is the standard one for most foreigners.) Applying for a B permit is the responsibility of the employer wishing to hire a non-EU foreigner.

Whether you need a visa to enter Belgium depends on: nationality, length of intended stay and the reason for your stay. Nationals of EU countries don’t need a visa. You’re subject to registration requirements if staying longer than 90 days. Nationals of other countries may or may not be subject to visa requirements so visit the FPS Foreign Affairs website.

If you’re going to Belgium for employment and aren’t from the EU, your prospective employer must apply for a work permit first.

Social Security in Belgium

Workr International deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities. You can reduce this taxable amount by offsetting some business expenses. For the employed, typically your employer will pay around 25 percent on top of your salary into a social security fund, and you’ll contribute an extra 13 percent from your salary. Self-employed individuals can also claim social security

They pay a lower total % than salaried persons, though less sectors are covered by the fund. But, self-employed individuals can pay more to cover themselves. Self-employed workers pay quarterly contributions towards their social security. These range from a maximum of 22% of income, and downward as earnings increase.

Contracting in Belgium?

Workr International are perfectly placed to handle your Belgium contractor accounting. Structure your work arrangements with confidence using our internationally renowned accounting solutions.

From early planning advice to emergency payroll for imminent work, and every step in between, Workr International provides expert contractor accounting solutions for Belgium and worldwide.

Contracting in Australia

Payroll Services

Work Permits & Visas in Australia

Australia offers many overseas contract opportunities due to its robust growing economy. With the exception of those moving to Australia from New Zealand, expats need to have a work permit and work visa. There’s a big variety of working visa categories, and each has its individual requirements. The Australian government’s online portal, Visa Wizard, is a useful tool that overseas contractors can use to find the visa that suits their industry-field and skill set. Employer-sponsored working visas are the most common working visas issued if you’ve recognised skills and experience and have secured a job prior to arrival.

Employer sponsors can either be official Australian businesses or overseas businesses. Long-stay working visas are popular. They allow foreigners to work for up to four years. This is a multiple-entry visa, and once granted allows you to legally bring secondary applicants, such as family.

The (future) employer sponsor must prove to the Australian government that they will meet certain responsibilities, that there’s a position that exists that needs to be filled, that they can afford to pay an overseas employee a market salary rate, and that no other Australian citizen can effectively do the job.

Social Security in Australia

Workr International deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities. You can reduce this taxable amount by offsetting some business expenses. Employers and employees, as well as self-employed individuals, must make social security contributions. Contributions are payable on all taxable salaries, wages and allowances and, for self-employed individuals, on personal income.

In Australia, the social security rate is a tax related with employment income charged to both companies and employees. Revenues pay for many social programmes including welfare, health care and many other benefits. Australia does not have “social security” as such. However, a deduction for Medicare (to partially fund socialised health) is required to be withheld from wages via payroll. This deduction is 1.5% of gross wages.

Contracting in Australia?

Workr International are perfectly placed to handle your Australia contractor accounting. Structure your work arrangements with confidence using our internationally renowned accounting solutions.

From early planning advice to emergency payroll for imminent work, and every step in between, Workr International provides expert contractor accounting solutions for Australia and worldwide.