Switzerland Payroll Solutions

Contractors in Switzerland can be set up as Employees.

Tax year – The tax year is the calendar year for individuals.

Immigration – Nationals of the EU do not require a work permit, we can only assist EU nationals

Workr Fees – €200 per month plus 5-6% of gross pay.

Emplyment Summary

Registration – The employee will need to register for Swiss tax and social security. We will assist in this
process.

Contract – Fixed-term contracts should be linked to a specific task or justified. These contracts may
be renewed once. Any renewal may deem the employment relationship to be indefinite.

Employers social security contributions are 12-20% of the gross salary with no income ceiling.

Employees social security contributions are 10-17% applied to gross income.

Tax – Income tax rates vary between cantons.

Benefits – Healthcare is covered by a mandatory personal health insurance policy Swiss mandatory
healthcare will cost a minimum of CHF 200 per month. We will be happy to provide the details of an
independent insurance broker upon request.

Holiday pay, 13th salary and public holidays are also payable.

France Payroll Solutions

Contractors in France can be set up in 2 ways, Employed and Self Employed.

Contractors can be employed in France by a Portage company. The French system is complex and a Portage is not the
exact equivalent of an Umbrella company in the UK but it is the nearest France has available.

Truly independent contractors can be engaged under the self-employed model. However French nationals often do prefer employment over self-employment and it is not rare for contractors to approach the authorities directly to request a reclassification of their status. As a result the type of service being offered should be clearly explained and agreed by all parties before proceeding.

Tax year – The tax year is the calendar year for individuals

Immigration – Nationals of other EU/EEA and Switzerland must register their residence with the municipal office
(Prefecture) within three months of arrival.

Workr Fees – €575 per month plus €350 set up fee. This applied to both the employed and self-employed solutions

Employment Summary

Registration – The SS authorities (URSSAF) must be informed of the hiring of a new employee prior to the commencement of the assignment.

Registration with the relevant pension and welfare funds must also be completed prior to the start of employment. – the Workr service assists with this process.

Contract – Open-ended contracts (CDIs) are the norm.

Fixed-term contracts (CDDs) can be used in specific circumstances (i.e.: replace a permanent employee who is absent,
workload peaks, to carry out specific projects or work that is temporary in nature)

Employers Social security – Due to the complexity of the French system, employer’s SS contributions are being considered at the rate of 45% of the gross salary (actual contributions can vary a lot depending on the level of the worker – managerial/professional or clerical and a number of other factors). So this is just a ball park figure.

Employees social security system is very intricate, with various rates applying to different funds based on varying income ceilings, so for guidance only, it can be assumed an average of 20-23% of the gross salary will be paid as SS contributions.

Tax – Progressive rates from 0% to 45% – at the brackets set by the French government.

Benefits – Holidays: 30 days/5 weeks per year (2.5 working days per month of service with the employer, excludes
Sundays and public holidays)

There are 11 public holidays and only 1st May is guaranteed by law; the remainder may be provided as a day off if this is stipulated by the relevant CBA (Collective Bargaining Agreement)

Sick leave: after one year of service, employer needs to top up the sick pay paid by the SS system up to 90% of normal
earnings from day 8 for the next 30 days of absence, then up to 66.66% for the subsequent 30 days. CBAs may improve
this.

Severance: fixed-term contracts will attract an end-of contract accrual of approx. 10% of total cost.
Notice period: one month for employees between six months’ and two years’ service; two months’ notice after two
years.

Self-Employment Summary

Registration – Social security, Tax and VAT are all registered for under the self-employed option.

Contract – Fixed-term and open-ended contracts can be used in France.

Social Security – SS: for guidance only, 45% applied to the net profits (up to a ceiling – of €39,732 per annum or €3,311
per month).

Tax – Progressive rates from 0% to 45% – at the brackets set by the French government.

Benefits – Allowable expenses include subsistence and hotel accommodation during business trips, cost of a second home and other expenses associated directly with the running/carrying out of the business activities. Strict rules apply so all need to be documented (original receipts) and limits can apply.

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Luxembourg Payroll Solutions

Contractors in Luxembourg can be set up in an Employed solution.

Contractors should be engaged in Luxembourg as employees with income fully processed through the local payroll. This is the most compliant and preferred form of engagement in country.

Tax year – The tax year is the calendar year for individuals

Immigration – EU nationals can work in Luxembourg without any restrictions. UK and Non-EU nationals would require a work permit. We do not currently have a work permit solution for Luxembourg and so can only assist EU nationals.

Workr Fees – €575 per month plus €350 set up fee.

Employment Summary

Registration – Workr will submit a registration form to the relevant social security office in Luxembourg.

Contract – A fixed-term contract can be used in Luxembourg. Two month’s notice during the first 5 years of the engagement is required. This increases to 4 months for 5-10 years service and 6 months for over 10 years service.

Social security – Employers social security contributions range from 12.4%-14.64%. Payments are made to 5 different social security departments.

Employees social security contributions are 12.45% and are made to 3 different social security departments.

Tax – Luxembourg tax ranges from 0-42%, there are 23 different tax brackets depending on how
much you earn.

There is also an additional solidarity tax of 7-9%.

Benefits – Holidays: statutory annual entitlement of 26 working days.

11 public holidays per year.

13th month pay, normally paid at the end of the year

Sick leave: paid sick leave after 3 days, a medical certificate is required.

Maternity and Paternity leave paid for by social insurance as long as mandatory health insurance has been paid for the previous 6 months.

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Austria Payment Solutions

Contractors in Austria can be set up as Self Employed.

It is possible for contractors to be engaged under the self-employed model where they are truly independent contractors who will typically provide services as sole traders/sole proprietors. The contract executed should be clearly for selfemployed consultancy (or similar), but most importantly, what happens in practice needs to match what the contract states. The worker should have no personal work obligation or economic dependence with the end client, they should use their own work equipment and be responsible for the successful completion of the work ordered by the client.

Tax year – the tax year is the calendar year for individuals

Immigration – nationals of the EU, EEA and Switzerland do not require a work permit, but are required to obtain a residence permit if staying for longer than three months. This is to be done within four months of arrival.

Workr Fees – €575 per month plus €350 set up fee.

Self-Employment Summary

Registration – a contractor will be registered with the social security authorities as well as for tax and VAT. Those who
establish an abode or in any event spend six months in Austria are deemed tax residents and therefore taxed on their
worldwide income. Non-residents are taxed on Austrian income only at the normal progressive rates.

Contract – a fixed-term contract can be used in Austria.

Social Security – contributions apply to income up to a ceiling of €5,985 per month to cover pension, health
insurances, housing promotion fund and contributions to the Chamber of Labour.

Tax – progressive rates from 25% to 55%

Benefits – genuine business expenses can be claimed as a self-employed contractor. The Austrian system allows
deductions and allowances, special expenses (personal or family expenses – for single taxpayers up to €2,920 per year)
and extraordinary expenses (such as medical expenses not reimbursed by a health insurance), which will depend on each persons situation, so it should be verified with the local accountant. Typically travel, training courses and work-relevant subscriptions are considered allowable expenses as well as costs associated with the move to and from Austria for foreign workers going into the country specifically for a project.

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Belgium Payroll Solutions

Contractors in Belgium can be set up in 2 ways, Employed and Self Employed.

Contractors should be engaged in Belgium as fixed-term employees with income fully processed through the local payroll.

This is the most compliant and preferred form of engagement in country.

In some cases, it may be possible for contractors to be engaged under the self-employed model. This is available to truly independent contractors who will typically provide services as sole traders/sole proprietors. The contract executed should be clearly for self-employed consultancy (or similar), but most importantly, what happens in practice needs to match what the contract states.

Tax year – the tax year is the calendar year for individuals

Immigration – nationals of the EU, EEA and Switzerland do not require a work permit, but are required to obtain a residence permit if staying for longer than three months.

Workr Fees – €575 per month plus €350 set up fee. This applied to both the employed and self-employed solutions

Employment Summary

Registration

Limosa notification – this requirement is specific to foreign workers who will be employed in Belgium and needs to be
completed prior to the start of the activities.

A Dimona registration/de-registration at the start and end of the assignment is required from an employee to make sure social security and tax authorities are aware of the individual’s employment.

Contract – A fixed-term contract can be used in Belgium and it must be in writing, clearly specifying the end date.

A fixed-term contract can have up to three successive extensions (so four contracts issued in total). Each contract (and
each subsequent extension) must last at least three months, with a maximum total duration of two years (that is the combined duration of the original contract plus all extensions).

Employers social security – contributions are 25% of the gross salary with no income ceiling. Some other contributions also apply, things such as unemployed contributions of 1.6%, company closure fund 0.17% and the childcare and paid educational leave fund of 0.05%.

Employees social security – contributions apply to gross income at the rate of 13.07% plus a special contribution with a maximum yearly contribution of €731.28

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Bulgarian Payroll Solutions

Contractors in Bulgaria can be set up as Employees.

Tax year – the tax year is the calendar year for individuals.

Immigration – nationals of the EU, EEA and Switzerland are required to apply for a Visa D and a subsequent residence permit before the Visa D expires. The application for a Visa D can take 35-60 working days. UK and Non-EU nationals will also require a work permit.

Workr Fees – €575 per month plus €350 set up fee.

Employment Summary

Registration – a Bulgarian residence and ID card will be applied for, Workr will assist with this process.

Contract – a standard Bulgarian employment contract will be issued to the candidate.

Employers social security – contributions are 19.62% of the gross salary with no income ceiling.

Employees social security – contributions are 13.78% applied to gross income.

Tax – income tax is a flat rate of 10%.

Benefits – holiday entitlement is 20 days per year after 8 months of employment.

Sick leave is payable after 6 months of employment. The employer pays the first 3 days at 70% of
normal pay, after which the state pays at 80% of normal pay.

30 days notice from either side is standard.

There is a minimum wage in Bulgaria of BGN650 per month.

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Croatian Payroll Solutions

Contractors in Croatia can be set up as Employees.

Tax year – the tax year is the calendar year for individuals.

Immigration – citizens of the EU or the EEA do not need a work and residence permit. Foreign citizens (who are not EU or EEA citizens) must obtain a work permit in order to perform activity as an employee.

Workr Fees – €575 per month plus €350 set up fee. This applied to both the employed and self-employed solutions

Employment Summary

Registration – the candidate will need to have a tax and social security number, assistance will be provided to obtain
these. It is also a requirement for the candidate to have a Croatian address and bank account to complete their
registration.

Contract – a standard Croatian employment contract will be issued to the candidate.

Employers social security – contributions are 16.5% of the gross salary with no income ceiling.

Employees social security – contributions are 20% for social insurance.

Tax – income tax ranges from 20-30%. There is also a Surtax that applies dependent on the city you live and this ranges
from 10-18%.

Benefits – each calendar year, an employee is entitled to receive at least 20 working days of paid annual leave. Public
holidays are not counted as part of the annual leave.

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Cyprus Payroll Solutions

Contractors in Cyprus can be set up as Employees.

Tax year – The tax year is the calendar year for individuals.

Immigration – Nationals of the EU, EEA and Switzerland are required to register with the immigration office. UK and Non-EU nationals will require a work permit.

Workr Fees – €575 per month plus €350 set up fee. This applied to both the employed and self-employed solutions

Employment Summary


Registration – The employee needs to visit the Tax authority to register in person

Contract – We will issue an employment contract in the name of the local Cypriot company.

Employers social security contributions are 14.9% of the gross salary with no income ceiling.

Employees social security contributions are 10.95% applied to gross income.

Tax – Income tax which is progressive and ranges from 0% to 35%

Benefits – Holidays entitlement is 22 days per year when working 5 days per week.

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Czech Republic Payroll Solutions

Contractors in Czech Republic can be set up as Self-Employed.

EU citizens (including Czech citizens) who wish to become self-employed firstly need to apply for a trade licence. Workr
will assist with this process via in country accountants.

Once you receive your trade licence, you are obliged to register at the Social Security Office and at your local Tax Office.

EU citizens are also obliged to register at the National Insurance company called VZP. Again assistance is provided for
these activities.

Tax year – The tax year is the calendar year for individuals

Immigration – Nationals of the EU, EEA and Switzerland do not require a work permit, but are required to register within 8 days from the day when the business activity start.

Workr fees – €575 per month plus €350 set up fee.

Self-employment Summary

Registration – The business activities must be registered at the Trade License Office to obtain an extract of its trade license.

The trade License is a license issued by the municipal corporation which gives you permission to carry on the particular
trade or business for which it is issued.

After the completion of the registration process, the Trade License Office issues the excerpt of the trade license register
which is either picked-up personally by the applicant at the Trade License Office, delivered by post mail, or delivered to
an electronic data box.

Contract – A fixed-term contract can be used in Czech Republic.

Social Security – The social security rate for self-employed is 29.2% of the assessment base for the current year. The
assessment base is equal to 50% of the tax base achieved in the previous calendar year.

For the first year of a new business activity, the payable amount of contribution is equal to the minimum amount stated by the government. This minimum amount is updated every year and for the year 2021, this amount is CZK 2,588 per month.

Tax – Income tax is a flat rate of 15%

Benefits – Genuine business expenses can be claimed as a self-employed contractor, typically travel, training courses and work-relevant subscriptions are considered allowable expenses as well as costs associated with the move to and from Czech Republic for foreign workers going into the country specifically for a project.

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Greece Payroll Solutions

Contractors in Greece can be set up as Employees.

Tax year – The tax year is the calendar year for individuals.

Immigration – Nationals of the EU, EEA and Switzerland do not require a work permit, only VAT and AMKA numbers.

Workr Fees – €575 per month plus €350 set up fee. This applied to both the employed and self-employed solutions.

Employment Summary

Registration – The employee needs to visit the Tax authority based on his residence address and then needs to visit the
Social security organization in order to issue an AMKA and AMA number.

Contract – It is not possible to backdate any registration/de-registration of the employee. The start date or last date of
the employee needs to be communicated in advance. It is important to receive all the info, 7 working days before the
registration/deregistration of the employee.

Employers social security contributions are 22.54% of the gross salary with no income ceiling.

Employees social security contributions are 14.12% applied to gross income.

Tax – Income tax which is progressive and ranges from 9% to 44%

Benefits – Public holidays: 13 days

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