[HN Gopher] The legal implications of remote working cross-border
       ___________________________________________________________________
        
       The legal implications of remote working cross-border
        
       Author : hunglee2
       Score  : 102 points
       Date   : 2022-03-12 15:50 UTC (7 hours ago)
        
 (HTM) web link (jessicamayzwaan.medium.com)
 (TXT) w3m dump (jessicamayzwaan.medium.com)
        
       | jleyank wrote:
       | N American example: Canadian living/working in the US, pay the US
       | and state. American living/working in Canada, pay Canada/province
       | and US. Trying to work from country A and live in country B adds
       | complexity - larger companies probably have a tax nexus, but
       | smaller ones might only deal with contractors so they can offload
       | the costs/hassle.
       | 
       | And unless you win the lottery, USians in Canada don't have to
       | pay the US, really. Just file and summarize your worldwide
       | investments.
        
       | jimkleiber wrote:
       | I think one of the biggest questions we are facing is how do
       | geography-based governments make rules for interactions that
       | transcend geographical boundaries?
       | 
       | Whose laws apply when people from multiple jurisdictions interact
       | with each other in a digital space? Which law takes precedence? I
       | think we see this with property rights, privacy rights, workers'
       | rights, business law, tax law, and so much more.
       | 
       | I think web3 may partially be driven by a desire to have a shared
       | global system of currency, business registration, property
       | registration, and more. For example, registering a DAO is global
       | whereas registering a company, in the US, is at a state level.
       | 
       | I feel both afraid and excited at how we will start to more
       | collectively govern global spaces.
        
       | mabbo wrote:
       | Cross border work burned me so very hard a few years ago.
       | 
       | I live in Canada, but got a position with Amazon where I'd fly
       | around the US (and occasionally other countries) to do upgrades
       | and launches of Amazon warehouses. Paid in US dollars because I
       | was working in the US. A lot of fun, working with some of the
       | best co-workers I've ever had. Most Monday mornings, I'd get an
       | Uber to YYZ Toronto and fly to some new city and be back by
       | Friday night.
       | 
       | Where I got burned was the weeks I did not fly anywhere and
       | worked from home doing prep work. I didn't sync correctly with
       | payroll and HR that I was doing this work in Canada, which
       | implies that the Canada Revenue agency was owed my taxes for
       | those days, not the IRS. But the company paid my taxes to the IRS
       | since I was a US worker. (To be clear, they had a system to avoid
       | this problem but I didn't understand and didn't set it up right).
       | 
       | Come tax time, I owed the CRA $15,000, and the IRS owed me
       | $15,000. But there was 3-month long gap between the date to pay
       | and the date I'd get my refund. We managed, but yeah that wasn't
       | fun at all.
        
         | xwdv wrote:
         | How could you have such a lucrative career and somehow not have
         | $15k liquid somewhere? You could even just take out a margin
         | loan from your brokerage and not liquidate any securities.
        
           | withinboredom wrote:
           | In my experience, when the tax man comes calling, it's always
           | just after a big move, big purchase, far away death in the
           | family, or some other life event where you have less savings
           | than normal.
        
       | jupp0r wrote:
       | I see lots of potential for a legaltech startup that offers an
       | easy way for companies and their employees to not have to deal
       | with this and to compute tax implications beforehand.
        
         | nickkell wrote:
         | I think this is the reason umbrella companies exist. You
         | invoice them and they make the appropriate deductions for tax
         | and social security contributions.
        
         | spoonjim wrote:
         | Aren't those Deel and Remote?
        
         | taylortrusty wrote:
         | This is what Deel and Remote do for international employees.
         | PEOs do this domestically (Justworks and Insperity, for
         | instance)
        
         | ghaff wrote:
         | What I've heard from people who have had to deal with this sort
         | of thing is that you can outsource it to some degree but there
         | can still be a fair bit of legal effort and cost. Especially
         | for smaller companies, it's often just not worth the effort.
        
       | noisefridge wrote:
       | From the other perspective, I've also wondered about what it
       | would mean to have a union for international remote employees.
       | 
       | Unions for tech workers are rare but if you're working for a
       | company with people scattered all over the planet, it's a massive
       | increase in complexity. I've never done any serious organizing,
       | and the companies I've worked for have been relatively benign.
       | But after almost ten years in satellite offices or remote work
       | from home, it feels like I'm taking on risks here if I ever get
       | into a dispute.
       | 
       | According to one organizer I talked to, you need to form unions
       | in each country with "recognized units" of a handful of people.
       | At my current company there are knots of employees here and there
       | but we are starting to look like the General Assembly of the UN
       | with one person per country. Then there's all the varying rules
       | on when the employer has the recognize a union.
       | 
       | Are there any precedents for doing this?
        
         | verve_rat wrote:
         | Good questions. I unfortunately can't help with any insight.
         | 
         | But my personal policy is to only take jobs that I could walk
         | away from and quit the moment anything I'd want union support
         | for comes up. A union for international employees seems next to
         | impossible, especially with the employer of record thing
         | getting in the way.
         | 
         | Luckily the market for my skills is such that I can afford that
         | policy. You should probably only consider international
         | employment relationships if you are going to be paid a butt
         | load of money and can find a replacement job very easily.
        
         | withinboredom wrote:
         | I've also thought of this. IMHO, it would be like a
         | professional union, not one tied to a specific employer (so
         | opt-in only). The job of the union would be to provide legal
         | assistance to the employee and consult with employers who hire
         | remote workers.
         | 
         | I have lots of thoughts for this, and it's something I think
         | about quite a bit as a remote worker. If this is something you
         | are serious about, or just want to chat about, look me up.
        
       | CaliforniaKarl wrote:
       | GitLab is a great place to check out how this is implemented:
       | https://about.gitlab.com/handbook/people-group/employment-so...
       | 
       | Their Handbook talks a lot about what legal entities (first-
       | party, third-party, etc.) are in place in different countries,
       | for employees in those countries.
        
       | pseingatl wrote:
       | An interesting article, but as the author admits, much is
       | missing, including:
       | 
       | --applicable tax regime<br>
       | 
       | --immigration<br>
       | 
       | --social security/pension schemes
       | 
       | --workmen's compensation (it's more than just ergonomic home
       | furniture)<br>
       | 
       | --presence of employees means doing business?<br>
       | 
       | --exposure to corporate tax<br>
       | 
       | --commercial territory restrictions<br>
       | 
       | and more. A book is needed on this subject.
        
         | whitesilhouette wrote:
         | Also salary considerations based on sociological and geographic
         | locations. This ideally should never come up, but do come up
         | eventually, mostly from the HR side.
        
           | foogazi wrote:
           | > mostly from the HR side.
           | 
           | what is different wrt budget here ?
        
             | whitesilhouette wrote:
             | when it's about budgetary constraints, it's coming from the
             | tax angle, but applied uniformly otherwise. When it's
             | coming from HR, your imagination is the limit like a
             | person's physical location, skin colour, sex, sexual
             | orientation etc.
        
         | ghaff wrote:
         | The problem with even a book is that this stuff changes all the
         | time. It's not hard to see why, for smaller companies, the
         | answer is often just No.
        
       | nerdponx wrote:
       | Note that even within the USA, complications arise when you live
       | in one state and work in another.
       | 
       | Some (many?) states have mutual arrangements where you can take a
       | tax deduction for income taxes paid to another state, but I don't
       | think they all do. You might end up paying double taxes! And even
       | if the two states _do_ have an arrangement, your employer might
       | not set up tax withholding correctly between the two states, so
       | you have to carefully check your W-2s to make sure you didn 't
       | overpay (or underpay, leaving you with a big bill in tax season)
       | throughout the year.
       | 
       | Also, health coverage tends to be very state-specific, so you
       | might get stuck with less-than-ideal coverage for your local
       | health providers if you're on a health plan intended for another
       | state.
        
         | paxys wrote:
         | Figuring out who to pay the tax to could get complicated, but
         | you will never legally owe double taxes for the same income to
         | different states. Whatever agreements or laws these states have
         | do not change this.
        
           | verve_rat wrote:
           | State A has a law that says if you spend 1 day in State A you
           | owe the income tax for that day.
           | 
           | State B has a law that says if you spend more than 180 days a
           | year in State B, then you owe State B income tax for the full
           | year.
           | 
           | Now you owe tax for that 1 day to both states.
        
             | paxys wrote:
             | If state B had such a law then it would be illegal. Even
             | California, which is notorious for its tax policies, draws
             | the line at "California-sourced income", unless it was from
             | a tax-free or lower taxed state, in which case you will
             | only owe the difference.
             | 
             | The Supreme Court has ruled on this as well -
             | https://www.cpajournal.com/2017/10/26/icymi-supreme-court-
             | ru...
        
         | alphabettsy wrote:
         | I'm not aware of any state where you would pay taxes without
         | being a resident. Afaik it's only complicated when you're
         | residence changes often or you technically qualify as a
         | resident of multiple states because of travel.
         | 
         | edit: I should have stated, assuming you are not physically
         | working in that state.
        
           | dcdc123 wrote:
           | Almost every state considers any income for work done while
           | you are physically within the state as income sourced from
           | the state. This means you pay taxes whether you are a
           | resident or not. Most states have some sort of threshold,
           | either number of days or earned income. For tech workers you
           | are likely to hit earned income thresholds pretty much
           | instantly as it is usually prorated according to the number
           | of days you are in the state. That said, a huge number of
           | people just commit tax fraud by never paying or filing.
           | Mostly only CA and NY spend any significant resources
           | identifying and pursuing these people.
        
             | ghaff wrote:
             | Concur/SAP now has an E&Y service that tracks how many days
             | you worked in a state through your expense reports. (So
             | obviously doesn't catch personal travel where you were
             | working.) I was actually expecting to get hit for a couple
             | short trips last year. I wasn't so there must have been
             | some sort of threshold even though NC supposedly kicked in
             | with even a single day.
             | 
             | But, yes, in general people pay even less attention to this
             | than they do to paying use taxes and my accountant has
             | never asked me anything about this kind of thing in the big
             | questionnaire he sends me every year.
        
           | nodamage wrote:
           | There are several states that tax your income based on the
           | location of your employer even if you do not live or work in
           | that state. New York being the most prominent example since
           | they actually changed their policy during Covid. (Presumably
           | to capture the lost tax revenue from people living in New
           | Jersey who stopped commuting into NYC and started working
           | from home instead.)
           | 
           | > _But a handful of states take a different, more aggressive
           | approach. They use special rules to tax remote workers based
           | on the location of their employer's office -- even if the
           | employee doesn't physically work at that location, according
           | to the Tax Foundation._
           | 
           | > _Six states took this approach before Covid-19 upended
           | office work: Arkansas, Connecticut, Delaware, Nebraska, New
           | York and Pennsylvania. But now, that policy is facing fresh
           | scrutiny since many people weren't telecommuting by choice
           | during the pandemic but were forced to work from home because
           | their offices had closed._
           | 
           | > _The State of New York has so far said that it will
           | continue the policy despite the pandemic. If you don't live
           | in New York, but your "primary office" is there, "your days
           | telecommuting during the pandemic are considered worked in
           | the state" unless your employer has a formal office at your
           | remote work location, the state revenue department says on
           | its website._
           | 
           | https://www.nytimes.com/2021/03/12/your-
           | money/taxes/2020-tax...
        
           | nerdponx wrote:
           | Most states have a "nonresident" filing option for income
           | taxes. Whether you actually pay tax in that state depends on
           | the specifics.
        
             | alphabettsy wrote:
             | True, but that's almost always for work actually performed
             | in their state.
        
               | ghaff wrote:
               | Yes, but if you are working remotely from a state (or
               | attending an event, meeting customers, etc.), you _are_
               | performing work in that state. You 're not if you're just
               | on vacation.
               | 
               | Historically, most people and most states didn't really
               | pay attention to routine business travel but that's
               | starting to change.
        
           | ghaff wrote:
           | IANAL but here are California's rules for example.
           | 
           | https://moskowitzllp.com/what-is-california-source-income
           | 
           | Wages and salaries. Wages and salaries for services performed
           | in California, regardless of the location of the employer or
           | the employee (or where the payment was issued), are taxable
           | to nonresidents.
           | 
           | Of course, people widely don't follow these rules and many
           | states have minimum cut-offs of various sorts but a lot of
           | states are starting to crack down.
        
             | alphabettsy wrote:
             | The FTB publication linked in that article states:
             | 
             | "Wages and Salaries
             | 
             | Wages and salaries have a source where the services are
             | performed. Neither the location of the employer, where the
             | payment is issued, nor your location when you receive
             | payment affect the source of this income. Part-year
             | residents include on Schedule CA (540NR), column E or Short
             | Form 540NR, line 32 all wages and salaries earned while a
             | resident, regardless of where the services were performed.
             | Nonresidents include the income for services performed in
             | California."
             | 
             | Without more clarification that would seem to suggest
             | remote work would not be taxable since the services are not
             | performed in CA.
        
               | ghaff wrote:
               | If I'm working on a computer in a state, and the location
               | of the employer is irrelevant, it would be hard for me to
               | argue that I'm not performing services in that state--
               | even if my full-time residence is elsewhere. Where else
               | would I be performing them? But IANAL.
        
               | BeeOnRope wrote:
               | You would be performing them where you (your body) is
               | located at that moment.
        
               | eikenberry wrote:
               | Where you are. You are not working on a computer in
               | state, you are working on a computer on your desk that is
               | talking to a computer in that state. Not much different
               | from phones really, do support people technically work in
               | multiple states because they use devices (phones) in
               | those states remotely?
        
               | ghaff wrote:
               | I think we're agreeing. What matters is where your body
               | is--not where a computer you're connecting to is located
               | or where your employer's HQ or other office is. Or where
               | the person you're providing support to lives.
        
           | sokoloff wrote:
           | Live in NH and work in MA and you'll pay MA income taxes.
        
             | ghaff wrote:
             | Yeah, I know a number of people in NH who were working more
             | and more remotely for a company with a MA location even
             | prior to the pandemic, who switched their status to be
             | officially fully remote. Live in MA/work in NH (no income
             | tax) or live in NH/work in MA? Doesn't matter; you pay full
             | income tax to MA.
        
           | singron wrote:
           | California has a very broad definition of what being a
           | "resident" is, so you can be a full-time resident of multiple
           | states despite only having a single domicile and mailing
           | address.
           | 
           | States generally either tax the global income of their
           | residents (e.g. California), or they tax income earned within
           | the state (e.g. Connecticut). If you are a resident of the
           | former but earn your income in the latter, then you would be
           | on the hook for double tax unless there is a specific
           | exception.
        
             | dragonwriter wrote:
             | > California has a very broad definition of what being a
             | "resident" is, so you can be a full-time resident of
             | multiple states despite only having a single domicile and
             | mailing address.
             | 
             | No, it doesn't.
             | 
             | > so you can be a full-time resident of multiple states
             | despite only having a single domicile and mailing address.
             | 
             | You cannot (well, not for California, though perhaps for
             | some combination of other states), though you could be a
             | tax resident of multiple states in the same tax year by
             | having a _series_ of domiciles during the year that each
             | were not intended to be transitory when established.
             | 
             | (If you move directly from California to a foreign country,
             | but retain citizenship and return to California for more
             | than 45 days in a future tax year, you can also be a
             | California tax resident with a domicile in a foreign
             | country, but because it is keyed on being a California
             | resident immediately before departing (and not just for any
             | part of the tax year), that wouldn't be a backdoor way for
             | multi-US-state tax residency unless the other state had a
             | broader rule.
             | 
             | > States generally either tax the global income of their
             | residents (e.g. California), or they tax income earned
             | within the state (e.g. Connecticut).
             | 
             | California taxes global income of residents and income
             | earned in the state by nonresidents; this is, AFAIK, the
             | majority rule for states that have income taxes.
        
       | jt2190 wrote:
       | > I owed the CRA $15,000, and the IRS owed me $15,000
       | 
       | I'll just add that there are _extensive_ trade treaties between
       | the U.S. and Canada that prevent workers from being double taxed
       | on income, which is why in this particular case it nets out. This
       | might not have been the outcome if this was the U.S. and another
       | country.
        
       | Semaphor wrote:
       | It's a very common question/misunderstanding coming up in
       | /r/Germany (English subreddit about Germany), people thinking
       | they can just move to Germany while working for a company in the
       | US. Technically, not an issue. But you now need to be employed
       | according to German law, including all the taxes and similar
       | payments that includes for employees, but also for the employer.
        
         | xtracto wrote:
         | AFAIK this is a solved problem. There are plenty of global PEO
         | that take care of the local laws to hire people in different
         | countries. I currently use Globalization Partners, know about a
         | YC one called via.work and have worked with other called AIMS.
        
         | gumby wrote:
         | In the US it's the same: if your company is in California and
         | you hire a remote employee in Utah you need to register your
         | company as a "foreign corporation" in Utah, do Utah payroll and
         | follow Utah labor laws.
         | 
         | Actually it's more exciting because not only can you get in
         | trouble for violating the Utah labor laws, as a California
         | company the employee can complain if they are not treated in
         | accordance with certain California rules (that bind to the
         | company rather than the employee) -- and win.
         | 
         | In practice though this is all pretty easy to mange; all the
         | rules above devolve down to simply: 1 - file a couple of forms
         | and 2 - tell your payroll company. Health insurance isn't
         | uniform across the country so in practice it's the most
         | complicated part to deal with.
        
         | k__ wrote:
         | I think, there are many people who work remote in their home
         | country and then travel across the world, and in many countries
         | that can be illegal if you stay too long.
        
         | ChuckNorris89 wrote:
         | Same in Austria, if I want to work here remotely for any
         | foreign company, then that foreign company would have to have a
         | legal entity opened in Austria and hire me according to
         | Austrian laws and pay employer taxes in Austria, for it to be
         | legal and by the book, which of course, unless they already
         | have an office there or you're John Carmack, Linus Torvalds or
         | Fabrice Bellard, no foreign company would go through all this
         | hassle just to hire you remotely.
         | 
         | Everyone says this insane amount of legal red tape and
         | gatekeeping is the government's way to prevent remote talent
         | brain drain to places like the US and prevent local remote work
         | turning to outsourcing which, if true, is complete BS reasoning
         | as every company who wanted to outsource did that already,
         | before remote work became popular.
         | 
         | I feels it's just German and Austria having a cultural and
         | national obsession with red tape and regulations for the sake
         | of preserving the status quo, and not for improving things for
         | the ambitious workers who wish for better opportunities than
         | the local market can provide.
         | 
         | ATM, the only way to legally work remotely is either as a
         | freelancer or opening your own company and contracting which
         | come with their own set of pros and cons.
        
           | Xylakant wrote:
           | I honestly don't understand why you're singling out germany
           | and Austria. The same holds true for Italy, Sweden, Canada,
           | the UK, ... - you cannot employ anyone without registering as
           | an employer and following local labor laws. You sometimes can
           | skirt it by setting up a contractor relationship, with all
           | attached baggage. But there are companies that offer remote
           | employment as a service- they have a local entity that serves
           | as employer of record for you and take a fixed fee for that.
        
             | ChuckNorris89 wrote:
             | _> I honestly don't understand why you're singling out
             | germany and Austria_
             | 
             | Because in those two countries, freelancing is the only way
             | to skirt around the fact that no company will set up shop
             | locally just for you, and if you freelance, you pay higher
             | taxes than being a FTE, while also loosing almost all
             | benefits that come with being a FTE like sick leave, paid
             | vacation, and pension contributions VS for example in
             | Denmark, if you're a freelancer, you also get pension.
             | 
             | Yes, in most other countries you have to freelance for
             | remote work, but at least in other countries (Portugal,
             | Romani, Bulgaria, Spain, etc.) , if you freelance and say
             | goodbye to social and workers' benefits, you at least pay
             | less taxes since you get no safety net from the government,
             | not pay more taxes like in Austria and Germany while
             | getting no safety net and no benefits.
        
               | isbvhodnvemrwvn wrote:
               | In Poland you pay 12.5% flat revenue tax as a contractor
               | vs 17/%32% income tax as an employee, it's a no-brainer
               | especially since you need to pay for health insurance
               | anyway and you are never going to see the money taken
               | from FTEs by the government for retirement. Unlike in
               | Germany there is also no enforcement of false employment.
        
               | Xylakant wrote:
               | Freelancers in Germany don't pay higher taxes. They pay
               | income tax like every employee. They loose the employers
               | share of social security and pension, but the remedy for
               | that is to adjust rates - you also loose paid holidays,
               | sick leave and all of the other employment benefits, but
               | same - reflect that in your rates. You can opt into
               | pension if you choose to, some freelancers are even
               | required to (see 1). If you don't opt into pension, you
               | don't need to pay into the pension fund. Unemployment
               | insurance is similar: you can opt into it when you start
               | freelancing, but if you don't, you don't need to pay for
               | it.
               | 
               | (Source: I am for social security and tax purposes a
               | freelancer)
               | 
               | (1) https://www.fuer-
               | gruender.de/wissen/existenzgruendung-planen...
        
               | bonzini wrote:
               | You get pension by paying contributions out of your
               | pocket, whereas normally the employer would pay them on
               | top of what you earn before taxes.
        
               | Xylakant wrote:
               | More specific: if you're employed, you and your employer
               | share the contribution roughly half/half and your share
               | gets deducted before taxes.
        
               | mejutoco wrote:
               | There is another way. Some companies offer this as a
               | service. They have offices everywhere around Europe. A
               | first-party can hire you through one of these services,
               | and you would have all the benefits of the destination
               | country.
        
               | isbvhodnvemrwvn wrote:
               | AFAIK it's called employer of record.
        
             | atq2119 wrote:
             | Pretty sure you can add the US to this list. Try being a
             | resident (or even a non-resident citizen! The US is pretty
             | unique in that regard) working for a non-US company without
             | declaring the income for tax purposes and see how it
             | goes...
        
           | woodson wrote:
           | It is actually possible for a U.S. company to employ you
           | directly as an employee (according to ASVG) in Austria
           | without forming a legal entity. They of course have to pay
           | Employer contribution to social insurance and other things
           | (DB zum Familienlastenausgleichsfond etc.), and you as
           | employee have to also pay the employee contribution to social
           | insurance and income taxes. You probably want to hire a tax
           | accountant to handle your monthly payslips etc.
           | 
           | (Disclaimer: This is not legal advice, I'm not a tax
           | accountant/lawyer.)
        
           | bakuninsbart wrote:
           | > ATM, the only way to legally work remotely is either as a
           | freelancer or opening your own company and contracting which
           | come with their own set of pros and cons.
           | 
           | For immigrants from most countries, this only works if they
           | are really wealthy or very lucky. We basically just let
           | people buy themselves into immigration via Cyprus
           | nationality, but hard work or education are minor points in a
           | kafkaesque process to get in.
        
           | 8ytecoder wrote:
           | This is usually worked around by intermediary companies that
           | hire you and then send you as contractors to the original
           | company - taking a cut in the process.
        
         | deutschew wrote:
         | its really amazing for me to see the amount of
         | _kurzsichtigkeit_
        
         | interactivecode wrote:
         | The same in The Netherlands. However from what I understand in
         | the EU it's a lot easier. For example between France and The
         | Netherlands the company doesn't need a full office. You just
         | need to register with the countries tax office and pay taxes.
         | 
         | In a lot of cases the taxes are mostly the same just paid to
         | the employees country instead of the companies one.
         | 
         | It's mostly knowns in administration what companies seems
         | scared of
        
       | [deleted]
        
       | hackerfromthefu wrote:
       | Isn't the simple way to setup a company and issue invoices? Any
       | thoughts on how common this is, and benefits/pitfalls/challenge?
        
         | maccard wrote:
         | That's not being employed, that's running a business.
        
           | hackerfromthefu wrote:
           | You can also use an umbrella contracting company to run the
           | business for you, and employ you with normal salaried
           | employment structure, including pay your pension, healthcare
           | or other salary packaging.
           | 
           | Of course the original hiring company benefits/RSUs etc can't
           | be passed through easily, you need to get those as cash.
        
         | simonbarker87 wrote:
         | You'll likely have massive IR35 (UK legislation specifically)
         | issues doing this unless you set the contracts etc up just
         | right. But in theory yes this is probably the best approach.
        
         | ghaff wrote:
         | There's nothing simple about setting up a company.
         | 
         | Hiring people as contractors rather than employees probably
         | does simplify things. But a contractor may, for example, not be
         | able to work for you full-time and you may not be able to offer
         | them benefits beyond base salary. The bottom line is that, for
         | a small company especially, hiring an individual who requires a
         | lot of special care and feeding is probably more trouble than
         | it's worth.
        
           | aunty_helen wrote:
           | >a contractor may, for example, not be able to work for you
           | full-time
           | 
           | Hire them on a project basis. When one project ends, setup a
           | new contract.
        
           | Ekaros wrote:
           | You may not even be able to offer them salary. But instead
           | some other payment for work done, or just hourly/daily rate.
        
           | tw20212021 wrote:
           | Why would a contractor require special care? On the contrary.
           | They supply you the work, you pay for their services, like
           | you would a software company. The benefits they choose for
           | themselves and factor those in in the rate they ask you.
           | There are differences of course, an employee may be more
           | loyal, but that's a different discussion.
        
             | isbvhodnvemrwvn wrote:
             | In Germany that would be seen as fraudulent employment,
             | because they work 100% of the time for one client. and it
             | is de-facto employment. It depends on the country of
             | course.
        
             | ghaff wrote:
             | Because if you've been following gig work/contractor
             | debates, there are constraints on who you can classify as a
             | contractor in many places. And depending upon the
             | circumstances, that person also loses out on things like
             | RSUs--and hourly rate probably won't compensate. To be
             | clear, companies do do this but it's not as simple as we'll
             | pretend you're a contractor and you can send us an invoice
             | each month.
        
             | duped wrote:
             | It may be illegal for certain roles in your organization to
             | be filled by contractors.
        
           | littlestymaar wrote:
           | > There's nothing simple about setting up a company.
           | 
           | If it's easy enough for the average Uber driver, I'm sure the
           | average HN reader can figure it out (because that's exactly
           | how Uber works).
        
         | crypt1d wrote:
         | Exactly. This is quite common and is done all the time for
         | remote workers, myself included.
         | 
         | The hiring company cannot treat you as a regular employee
         | though (you are essentially a contractor), so you may have less
         | 'rights' than a regular employee - i.e. your contract can
         | likely be terminated a lot easier than a regular employment
         | one. You may also not be able to get some benefits that a
         | regular employee gets - ie contributions to pension funds, etc.
         | These are often compensated by simply increasing your daily
         | rate. I personally prefer it that way as I often find the
         | benefits offered by the companies unnecessary.
         | 
         | There are also companies like deel.com that offer employers to
         | hire people through their local branch office in pretty much
         | every country in the world. FWIW I haven't used any myself but
         | I have heard good things.
         | 
         | Hence I honestly consider remote working to be a solved problem
         | already, but to each his own.
        
           | xtracto wrote:
           | With respect of working rights, sometimes it goes the other
           | way: I've worked for American companies from Mexico through a
           | PEO (the ones in charge of hiring you). Given that these
           | usually hire you as a full time employee, you are protected
           | by the state rights. In Mexico that entails several things:
           | Access to social healthcare, at least 25% of vacation bonus
           | (additional pay for each vacation day you take), 3 months
           | severance if the company fires you at will, compulsory
           | contribution to the 401k equivalent, among others.
           | 
           | At some point us working in Mexico like this had better
           | benefits than our peers in the US.
        
         | bjelkeman-again wrote:
         | Each team member a self employee with their own company. We
         | always tried to solve it that way. We paid everyone the full
         | cost of taxes, healthcare etc. Full cost to the company for an
         | employee in the HQ country, was the same for one outside, in
         | the same economic region. We set up long term contracts.
         | 
         | We had maybe 30+% of the team working that way, if we got big
         | enough in a country outside the EU we set up a subsidiary
         | there. Often a real pain to administer with a team of 100
         | people:, but sometimes the only way to make it work. Indonesia,
         | India, Kenya, Burkina Faso, Mali.
        
       | tjr225 wrote:
       | The tax implications in the US alone are fairly complicated. I
       | expect they will get more complicated as stated wise up to
       | companies based in one place but with workers in others.
       | 
       | A few years ago I was at an all remote company and there were
       | several all staff emails along the lines of: "you absolutely need
       | to talk to your manager before you move to another state."
       | 
       | Certain states were not allowed.
       | 
       | I'm not positive but I think you owe state income tax in the
       | state that you are physically in even if it is only for a couple
       | of weeks or a month or so. Think of all of the tax fraud that has
       | happened in the last two years.
        
         | ghaff wrote:
         | >I'm not positive but I think you owe state income tax in the
         | state that you are physically in even if it is only for a
         | couple of weeks or a month or so.
         | 
         | The details vary by state. In some it's as short as one day but
         | there may also be some minimum dollar cutoff--the laws are
         | basically aimed at pro athletes and entertainers. I know I
         | didn't have to file out of state taxes this year for some short
         | business travel; all our expense reports are now audited for
         | out of state working days.
         | 
         | Of course, you can usually get off with a certain amount of
         | personal digital nomadism if you're not filing expense reports.
         | But working for extended periods of time is getting into tax
         | fraud territory. And you're absolutely right that a lot of
         | people have been doing it, often without really thinking about
         | it.
        
           | bombcar wrote:
           | I've heard that baseball player taxes are an absolute
           | nightmare because they have to file in every jurisdiction
           | their team plays in.
        
             | jleyank wrote:
             | Including Canada. Well, at least non-covid Canada. I'm sure
             | the team or the union has a healthy list of CPA's and
             | lawyers who specialize in this. More so in hockey, possibly
             | soccer as well.
        
               | verve_rat wrote:
               | So there should be a body of knowledge and experienced
               | people to handle all this. The employers and employees
               | involved just need easy access to this.
               | 
               | Sounds like a nice way for some accounting firms to
               | expand their market.
        
               | ghaff wrote:
               | Oh, it's easy to track. And my accountant would have no
               | trouble filing a bunch of additional state tax forms for
               | me. But it would probably cost me a couple thousand
               | dollars.
        
         | fallingknife wrote:
         | States should ditch the income tax altogether in favor of sales
         | tax. Then you are paying where you are located no matter what.
         | No "residency" concept (and all it's associated bureaucracy) is
         | needed.
        
           | withinboredom wrote:
           | This doesn't work. Taxes don't just pay the governments
           | bills, they also work to make sure the rich don't get too
           | rich (otherwise your land owners could get richer than the
           | government and toss you out of power). We are literally
           | watching this happen in the US where the rich are too rich
           | and basically do what they want.
        
         | autarch wrote:
         | > I'm not positive but I think you owe state income tax in the
         | state that you are physically in even if it is only for a
         | couple of weeks or a month or so. Think of all of the tax fraud
         | that has happened in the last two years.
         | 
         | Just to clarify, the important "you" here is your employer. In
         | many (if not all) states, having a full time employee work from
         | a state establishes a tax nexus there, making the _employer_
         | liable for collecting sales taxes (if applicable) and requiring
         | them to pay taxes on their business income to the state (again,
         | if applicable).
         | 
         | It's the taxes on business income that can be quite painful for
         | the employer. If the state has particularly high taxes,
         | employing just a single person in that state may not be worth
         | the additional cost in taxes.
         | 
         | This is all completely insane, of course. Doesn't the EU, made
         | of actual separate countries, have a solution for this? So why
         | can't the regions of _a single country_ do the same thing?
         | Because we're a dysfunctional mess of a country, that's why!
        
           | Sebguer wrote:
           | I'm pretty sure the 'EU' solution for this is just that you
           | are responsible for collecting VAT in every single country,
           | regardless of any nexus. It's not actually really any
           | simpler, but it does mean that taxation is no longer tied to
           | a business presence. Specific tax laws still vary between
           | countries.
        
             | autarch wrote:
             | I'm no expert on VAT, but it seems like this is a lot more
             | like the sales tax case, where you are required to pass the
             | cost on to customers. I'm sure companies prefer to avoid
             | this, but it doesn't seem like it'd be nearly as strong a
             | disincentive as having to pay business income tax in
             | another state.
        
               | Sebguer wrote:
               | Oh, fair, I hadn't thought about it from that
               | perspective. I think the challenge is that you still have
               | to know the VAT nuance (and categories) for every country
               | you operate in, and failure to do so correctly will
               | result in you getting a tax bill, regardless. I don't
               | think it's actually any less burdensome than the US'
               | system, but I'm also not an expert on either system (just
               | adjacent exposure working around it).
        
             | withinboredom wrote:
             | Sorta. If you're a small company, you can just charge your
             | home VAT. Registering for MOSS and paying out all VAT based
             | on location of the sale would be something you do with your
             | accountant when you get a little bigger.
        
       | aunty_helen wrote:
       | Honestly? 1500 words before this post even gets anywhere.
       | 
       | >In only a few months, the coronavirus ('COVID') pandemic had
       | devastating economic, social, and health impacts worldwide.
       | Today, millions of lives have been lost, and the end of the
       | crisis seems it may finally be in sight
       | 
       | Here's 37 words that literally no one needed to read.
        
         | mpalmer wrote:
         | No one reading it in 2022, maybe. Easy to imagine someone
         | reading it in 20 years and benefiting from the context. Have
         | some perspective.
        
           | rmbyrro wrote:
           | How many people will read it today and how many are likely to
           | read in 2040?
           | 
           | I would argue it's better to optimize for today's readers.
           | Not that difficult for 2040's readers to pick the context.
        
           | aunty_helen wrote:
           | >The pandemic has also accelerated an already existent
           | movement of remote working.
           | 
           | The very next line that will allow for that.
           | 
           | This info also doesn't have a long lifespan as laws are
           | always changing and digital nomad visas are becoming more
           | common. In 2 years time much of the information may not even
           | apply to the country that you're living in.
        
         | rmbyrro wrote:
         | And even when it gets to the point, I don't understand why they
         | have to complicate matters so much.
         | 
         | I may be an outlier, but have been working cross-border
         | remotely for 6+ years and absolutely never needed this legal
         | stuff.
         | 
         | Quite opposite, I was super thankful to have an excuse to
         | escaping local legal insanity and also ignoring insanities
         | abroad.
         | 
         | It's like being "country-less" in terms of these crap legal
         | stuff.
         | 
         | It's a dream.
         | 
         | Again, my personal experience here. Don't know if it works the
         | same for all...
        
           | aunty_helen wrote:
           | I've found the same over the past 4 years. Escaping the
           | overburden of 'first world' countries can be extremely
           | liberating and help get shit done.
           | 
           | Now that I'm hiring staff this stuff actually applies but
           | whenever there is information presented it's "speak to a
           | legal representative" as the bottom line. When you speak to
           | someone pro bono it's "depends on what country you're in,
           | been in, born in, planning to stay in", then when you finally
           | pay it's still your responsibility if something gets messed
           | up.
           | 
           | There's companies out there that claim to solve these
           | problems for you, I fired one of them this week because they
           | couldn't get the basics of pay the people on time right.
        
       ___________________________________________________________________
       (page generated 2022-03-12 23:02 UTC)