Covid-19 is causing many employees to ask if they can work
from 'home' for an extended period in an overseas country,
for example, because it is their home nation or their family is
based there. This article explains the potential legal issues for
employers in the UK and how to avoid the traps, incorporating
guidance from other jurisdictions.
Employers should consider a variety of issues, including tax,
social security, immigration and employment implications, before
agreeing to an employee's request to work from home when
'home' is not in the UK. We look at each of these issues
below before explaining what practical steps you can take to
minimise the risks.
Tax and social security implications of working temporarily
abroad
