Legal and Practical Considerations Checklist: Employee requesting temporary overseas working location
These days, employees often see themselves as global citizens, so it's not uncommon for employees to seek flexibility in their work arrangements, including working from abroad for short periods. For an Australian business, accommodating such a request can demonstrate a commitment to employee well-being and adaptability. However, this decision involves navigating a complex legal landscape and practical considerations. Use this checklist to address all necessary legal and practical considerations before granting an employee’s request.
Legal Considerations
1. Employment Law Compliance
Task | Done |
|---|---|
| Verify compliance with both Australian employment laws and the host country’s employment laws. | |
| Consult with legal experts familiar with the host country’s laws. |
Resource: [Australian Government - Fair Work Ombudsman]
2. Tax Obligations
| Task | Done |
|---|---|
| Assess tax obligations in both Australia and the host country. | |
| Consult with tax professionals to understand the implications and potential double taxation. | |
| Review any double taxation agreements (DTAs) between Australia and the host country. |
Resource: [Australian Taxation Office - International Tax Treaties]
(https://www.ato.gov.au/about-ato/international-tax-agreements/in-detail/what-are-tax-treaties)
3. Immigration and Work Permits
| Task | Done |
|---|---|
| Check visa requirements for the host country. | |
| Ensure the employee obtains the appropriate visa for their stay. | |
| Verify that the employee’s stay complies with immigration laws to avoid penalties or future travel bans. |
Resource: [Department of Home Affairs - Immigration and Citizenship]
(https://immi.homeaffairs.gov.au)
4. Social Security and Superannuation Contributions
| Task | Done |
|---|---|
| Confirm any social security obligations in the host country. | |
| Determine if superannuation contributions need adjustments. | |
| Review international social security agreements to avoid double contributions. |
Resource: [Services Australia - International Social Security Agreements]
(https://www.servicesaustralia.gov.au/international-social-security-agreements)
5. Legal Risks and Liability
Conclusion
Using this checklist will help HR teams navigate the complexities of permitting an employee to work overseas temporarily. By addressing these legal and practical considerations, Australian businesses can support their employees’ needs while ensuring compliance and operational efficiency.