Read up on new developments on the topic of social security.

       

      It is important not to overlook the implications for social security tax liability and future benefits rights of sending employees on international assignments.  Not taking on board social security taxation when working overseas can lead to higher international assignment-related costs and compliance risks, costly dual taxation and, potentially, gaps in social security coverage. Read GMS Flash Alert to better understand the changes happening regarding social security rules across a multitude of countries.

      07/25/2025: United Arab Emirates – GPSSA Imposes Late Payment Penalties for GCC Nationals’ Pension Contributions

      07/18/2025: Slovenia – Introducing New Contributions under the Long-Term Care Act

      06/27/2025: United States – Solvency Issues Raised in Social Security Trustees Report

      06/16/2025: Italy – Social Security Agreement with Albania

      05/12/2025: United Kingdom – Republic of India Double Contributions Convention Concluded

      05/02/2025: Switzerland – Federal Court Ruling on Pension Buy-backs Prior to Leaving the Country 

      04/14/2025: Nigeria – Circular on Approval of Benefits to Holders of Retirement Savings Account  

      04/11/2025: Chile – Publication of Pension Reform Law  

      04/08/2025: European Union – European Court Mandates Cross-Border Cooperation to Safeguard Against Double Contributions

      04/04/2025: United Kingdom – 6 July Employee Share Plan Reporting Deadline

      04/03/2025: Czech Republic – Employee Share, Stock Option Plans Amendment Effective 1 April   

      03/26/2025: Australia – Highlights of Federal Budget 2025-26 

      03/20/2025: Belgium – Key Personal Income Tax Measures in New Government's Coalition Agreement

      02/25/2025: Italy – Tax Changes in the ‘Manovra Fiscale 2025’ and other Updates

      02/14/2025: Argentina – Social Security Agreement with South Korea Enters into Force 

      02/11/2025: Spain – New Social Security Solidarity Contribution to Hit Incomes Above the Cap

      02/05/2025: Czech Republic – Changes in Employees’ Taxation in 2025

      01/30/2025: Philippines – Higher Social Security Contributions Effective January 2025

      01/06/2025: United States – President Signs Legislation to End Windfall Elimination Provision

      12/23/2024: Barbados – Social Security Earnings Ceiling Raised

      12/18/2024: People’s Republic of China – New “One-Card” System: Integration of Work Permit and Social Security Systems

      12/12/2024: United Kingdom – Clarification on Availability of A1 Certificates When on Suspended Home Contracts

      12/10/2024: Colombia – Court Rules on Foreign Nationals Participating in Colombia’s Pension Subsystem

      12/06/2024: Poland – Change Proposed to Way Entrepreneurs Calculate and Pay Health Insurance

      12/04/2024: Malaysia – 2025 Budget/Finance Bill Highlights: Tax Measures Affecting Individuals

      11/21/2024: European Union – Commission Requests Greece Comply with Family Benefits Rules for Mobile Workers

      11/20/2024: Czech Republic – Social Security Agreement with Brazil

      11/15/2024: Ireland – Coming Up: 2024 PAYE Settlement Agreement Deadlines

      11/08/2024: European Union – Germany, Italy Before CJEU for Discriminating Against Mobile EU Workers

      11/04/2024: United States – Inflation Adjustments for Tax Year 2025

      10/31/2024: United Kingdom – Autumn Budget 2024: a Budget of Change?10/09/2024: Slovakia- New Legislation Aims to Raise Revenue Through Taxation Changes

      10/03/2024: Ireland – Budget 2025 Measures Announced

      09/30/2024: Nigeria – Lagos State Government Requires Subscription to Health Insurance Scheme

      09/19/2024: United States – U.S.-Romania Totalization Agreement Transmitted to Congress

      08/13/2024: Malaysia – Updates on Extension of Invalidity Scheme Coverage to Foreign National Workers

      08/08/2024: United Kingdom – Social Security Treatment for Simultaneous Employment in U.K. and Self-Employment in EU

      07/25/2024: Ireland – Voluntary Deferral of State Contributory Pension, Impact on PRSI Age Limit

      07/24/2024: France – Court Confirms “Forfait Social” Due on Certain Directors’ Fees Paid by French Companies

      07/18/2024: Ireland – New Regime for Pay-Related Jobseekers Benefit and Upcoming PRSI Rate Changes

      06/25/2024: Argentina – Social Security Agreement Signed with Switzerland

      05/22/2024: European Union – Equality of Treatment between Frontier Workers and Local Residents

      05/21/2024: Argentina – New Benefit Adjustment Formula Adopted

      05/17/2024: European Union – Deadline for A1 Applications for Telework Approaching

      04/18/2024: Italy – Social Security Agreement with Japan Enters into Force

      04/10/2024: United States – New Social Security Agreement Signed with Spain

      03/25/2024: Czech Republic – Technical Amendment Currently under Review in Parliament

      03/19/2024: European Union – Steep Increase in Number of Issued A1 Certificates: Facts, Figures, and Analysis

      03/07/2024: United Kingdom – Spring Budget 2024: End of the Remittance Basis

      03/01/2024: Slovenia – Compulsory Health-Care Contribution Introduced

      02/23/2024: Greece – Rules Changed to Encourage Participation in Group Insurance Pension Plans

      02/01/2024: Czech Republic – Changes in Employee Income Taxation in 2024 

      01/30/2024: United Kingdom – Social Security Convention with EEA / EFTA 

      01/23/2024: United Kingdom – Mandatory Payrolling of Benefits-in-Kind from April 2026

      01/23/2024: European Union – Update on Teleworking Agreement for Social Security

      01/17/2024: France – Key Measures in New Finance Law, Social Security Finance Law

      01/10/2024: United States – IRS Appeals Decision Allowing FTC Claim Against Net Investment Income Tax

      01/10/2024: Lithuania – Changes in Taxation of Employment-Related Income for 2024

      01/05/2024: Germany – Increased Social Security Contribution Thresholds for 2024

      12/22/2023: Cyprus – Increase of Social Insurance Fund Contributions Rates

      12/22/2023: Slovakia – Fresh Out of the Gate, New Government Shakes Up Tax Rules

      12/18/2023: Norway – Budget 2024 Agreement Reached

      12/04/2023: European Union – Court Rules that A1 Certificate Can Be Withdrawn

      11/30/2023: Czech Republic – Wide-Ranging Personal Income Tax Changes

      11/22/2023: European Union – Calling on Greece and Italy to Comply with Family Benefits Rules

      11/14/2023: United States – Inflation Adjustments for Tax Year 2024

      11/13/2023: Denmark – EU Social Security Framework Agreement on Telework Declined

      09/13/2023: European Union – New Steps towards Digital Social Security

      08/08/2023: South Africa – Non-resident Employers to Register and Withhold Employees’ Tax

      07/24/2023: European Union – Updated Social Security Guidance

      07/18/2023: United States - Sourcing of Multi-Year Compensation for Social Security Tax

      07/17/2023: European Union – Framework Agreement for Social Security Enacted

      06/29/2023: Germany – New Contribution Rates for Nursing Care Insurance Begin July 2023

      06/26/2023: United States – Court Rules Social Security Refund Requires Certificate of Coverage

      06/13/2023: United States – IRS Guidance on FICA Refunds and Tax Equalization Programs

      06/13/2023: Turkey – Changes to Minimum Retirement Age Requirement

      05/26/2023: Czech Republic – Proposals Would Adjust Income Tax Bracket, Limit Deductions, Exemptions

      05/12/2023: Australia – Highlights of Federal Budget 2023-24

      05/10/2023: Finland – A1 Certificate Not Necessarily Required for Short Business Trips

      04/21/2023: European Union – New Framework Agreement for Social Security

      04/06/2023: Slovakia – New Bilateral Agreement with Austria on Tele-Work and Social Security

      04/04/2023: Germany – Framework Agreements on Social Security with Austria, Czech Republic

      04/04/2023: European Union – European Labour Authority and Posting 360 Programme

      03/30/2023: United States – Social Security Agreement Signed with Romania

      03/10/2023: European Union – Validity of A1 Certificates for Social Security

      02/17/2023: Luxembourg – Social Security Parameters Adjusted for 2023

      02/09/2023: Turkey – Income Tax Inflation Adjustments for 2023

      02/08/2023: Finland – A1 Certificate Required for Outbound Work Trips from Day 1

      02/03/2023: Czech Republic – What’s New in Tax for Employees?

      01/31/2023: Germany – Overview of Important New Tax, Immigration, and Employment Law Rules

      01/09/2023: Czech Republic – Monetary Contribution to Employee Vacation Is Taxable Income


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