What Is Inpat And Expat Payroll?

"Inpat and Expat payroll" refers to the payroll processes and tax compliance for employees working internationally, either relocated to a host country (expats) or assigned from abroad into a company's home country (inpats).

What Are The Key Issues With Inpat And Expat Payroll?

Key issues with Inpat and Expat payroll involve how to pay the worker (host or home currency, or both), "tax equalization" issues, and complying with various local laws.

Additionally, there are several different types of Visas that organizations use to have non-US based workers perform services in the United States. And depending upon the type of Visa, the process for international taxation on their payroll varies.

The employment tax treatment for payroll for these works is driven by the type of Visa, and as the Payroll Professional, you are expected to be aware of the proper payroll processes and tax policies for each type of Visa, how to pay employees correctly in/from foreign jurisdictions, how to run a shadow payroll in the United States, as well as how to work with a third party provider that may be performing the tax equalization for these workers.

Sounds daunting, but don't worry, our international tax training course will help!What You'll Learn:Our "IRS Rules For Inpat & Expat Payroll" training course will give you all the definitions and explanations of this complicated process called "International Payroll", as well as help you understand the documents that should be kept for your international assignments to taxation and accounting for international employees. Other key learning objectives include:

• Define the payroll meaning of Inpatriates and Expatriates with regard to international taxation on their payroll
  
• Concepts on how to handle different employer tax policies for international assignments, including:
  
  
  • Tax Equalization
    
  • Tax Protection
  
  
• Best Practices for administering a Tax Equalization Program
  
• Accounting for Tax Equalization
  
• Overview of Non-Resident work Visas - and to handle them
  
• Understand Student Visas and how they impact how you pay your employees
  
• What documentation employers should have and keep for all international assignments
  
• Explanation of Tax Treaty and Totalization agreements
  
• Review of the foreign earned income and housing exclusions
  
• Details of the IRS Bona Fide Residence test and the Physical Presence test and its impacts on tax calculations
  
• Detailed discussion on why it is critical for HR and payroll to work together on all international assignments