Background
Swiss companies with employees based in the UK have to deal with
the UK payroll. This is relatively easy with the support of
specialized payroll providers.
In addition to the UK payroll, the so-called P11D forms must
also be completed in most cases. These forms record the monetary
benefits and fringe benefits received by the employee during the UK
tax year, on which the corresponding taxes are paid.
Case study
A Swiss company has 3 employees in the UK. They are employed by
a Swiss company. However, the employment contracts are governed by
UK law and the UK payroll is handled with the help of international
payroll providers.
Aware of the complexity of the employment, the employment terms
and benefits were intentionally kept simple. Employees receive an
annual bonus in addition to their monthly salary. The expenses for
the foreign home office in the UK have so far been reimbursed by
the Swiss company via the regular Swiss expense report.
