A global issue

Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business across the world. Vanesha Kistoo and Mark Abbs consider the options.

Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business across the world. More freedom from restrictions, ease of travel and communication, together with the growth of new markets has contributed to a wider spread of activity. As part of this trend to increased globalisation, movement of employees across borders has evolved, from a pattern of extensive assignments to one of increasingly short term engagements by internationally mobile employees. Payroll reporting in the UK is not only relevant to UK employers but also non UK employers under the ‘host’ employer rules. This article looks at a modified payroll arrangement, the responsibilities and challenges.