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Doing Business Guide in EMEIA: Payroll Operations

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Doing Business Guide in EMEIA: Payroll Operations Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations Introduction This booklet contains market-by-market newly established, stand-alone guidance1 on key HR payroll matters to operations. Where the EMEIA operation be considered as you expand your is a regional headquarters or a holding operations across EMEIA. company for foreign subsidiaries, or if In our experience, careful consideration there are existing operations in EMEIA, of these matters at the outset is the other considerations must be taken into most effective way of avoiding any account. issues and ensuring an optimal setup In all situations, we recommend that you structure of your business and seek specific professional advice from employees in new EMEIA markets. the contacts listed in each chapter. They This booklet is general in nature and not will take into consideration your specific to be relied on as professional advice. circumstances and objectives. Furthermore, the chapters focus on NB: This guide will work best with Adobe Acrobat Pro. 1 This information was compiled in July 2019. 2 Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations EY contacts Payroll Operate Services Sheri Sullivan Michael Van Den Brand EY Global Payroll Operate Leader EY EMEIA Payroll Operate Leader T: +17168435050 T: +34 933 666 340 E: [email protected] E: [email protected] Country Payroll leader Email address Armenia Kamo Karapetyan [email protected] Austria Regina Karner [email protected] Azerbaijan Arzu F Hajiyeva [email protected] Bahrain Ivan Zoricic [email protected] Belarus Svetlana A Gritsouk [email protected] Chad Khatija Khan [email protected] Congo Khatija Khan [email protected] Cyprus Christoforos Socratous [email protected] Czech Republic Martina Kneiflova [email protected] Denmark Carsten Brendstrup [email protected] Hany El Gamal [email protected] Egypt Eman Atef [email protected] Estonia Silje Sander [email protected] Equatorial Guinea Khatija Khan [email protected] Leena Fröjdman [email protected] Finland Hanna Arola [email protected] France Philippe Favard [email protected] Gabon Khatija Khan [email protected] Georgia Ekaterine Kiknadze [email protected] Germany Petra Kunze [email protected] Ghana Khatija Khan [email protected] India Shobha Keni [email protected] Iran Khodayar Behzadi [email protected] Iraq Ali Samara [email protected] Ireland Michael Johnson [email protected] Italy Giuseppe Mauri [email protected] Jordan Ali Samara [email protected] Kazakhstan Vladimir V Fesenko [email protected] Kenya Khatija Khan [email protected] Kuwait Samantha Weerasekara [email protected] Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations 3 Country Payroll leader Email address Latvia Zane Caune [email protected] Lebanon Zeina Frenn [email protected] Lesotho Khatija Khan [email protected] Libya Gerry Slater [email protected] Lithuania Viliune Cibulskaite [email protected] Sylvie Leick [email protected] Luxembourg Damien Pauly [email protected] Madagascar Khatija Khan [email protected] Malawi Khatija Khan [email protected] Malta Analise Debattista [email protected] Morocco Soumaya Chad [email protected] Mozambique Khatija Khan [email protected] Namibia Cameron Kotze [email protected] Netherlands Mariska Zuydgeest [email protected] Nigeria Khatija Khan [email protected] Norway Randi Vatland Lode [email protected] Oman M E Ekambaram [email protected] Pakistan Haider Ali Patel [email protected] Palestine Mohannad Hajali [email protected] Poland Marcin Jurczak [email protected] Portugal Rui Henriques [email protected] Saman Fernando [email protected] Qatar Vineet Parmar [email protected] Romania Radu Tudoran [email protected] Russia Ekaterina Mukhina [email protected] Rwanda Khatija Khan [email protected] Saudi Arabia Mohammad Sarmad [email protected] Slovakia Denisa Valaskova [email protected] Slovenia Mojca Lukač [email protected] South Africa Khatija Khan [email protected] Switzerland Roman Rinderknecht [email protected] Syrian Arab Republic Narjes Y. Tomeh [email protected] Tanzania Khatija Khan [email protected] United Arab Emirates Alexander Tharyan [email protected] Uganda Khatija Khan [email protected] Ukraine Olga Gorbanovskaya [email protected] Alison Ashcroft [email protected] United Kingdom Elaine Schug [email protected] Zambia Khatija Khan [email protected] 4 Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations Contents Introduction .................................................. 2 Lithuania ..................................................... 86 EY contacts ................................................... 3 Luxembourg ................................................ 88 Armenia ........................................................ 6 Madagascar ................................................. 92 Austria .......................................................... 8 Malawi ........................................................ 94 Azerbaijan ................................................... 12 Malta .......................................................... 96 Bahrain ....................................................... 14 Morocco ...................................................... 98 Belarus ....................................................... 16 Mozambique .............................................. 100 Chad ........................................................... 18 Namibia..................................................... 102 Congo-Brazzaville ........................................ 20 The Netherlands ........................................ 104 Cyprus ........................................................ 22 Nigeria ...................................................... 108 Czech Republic ............................................ 24 Norway ..................................................... 110 Denmark ..................................................... 26 Oman ........................................................ 112 Egypt .......................................................... 28 Pakistan .................................................... 114 Estonia ........................................................ 32 Palestine ................................................... 118 Equatorial Guinea......................................... 36 Poland ...................................................... 120 Finland ........................................................ 38 Portugal .................................................... 122 France ......................................................... 40 Qatar ........................................................ 124 Gabon ......................................................... 42 Romania .................................................... 126 Georgia ....................................................... 44 Russia ....................................................... 132 Germany ..................................................... 46 Rwanda ..................................................... 136 Ghana ......................................................... 50 Saudi Arabia .............................................. 138 India ........................................................... 54 Slovakia .................................................... 140 Iran ............................................................. 56 Slovenia .................................................... 144 Iraq ............................................................. 60 South Africa .............................................. 148 Ireland ........................................................ 62 Switzerland ............................................... 152 Italy ............................................................ 64 Syrian Arab Republic .................................. 158 Jordan ........................................................ 68 Tanzania .................................................... 160 Kazakhstan .................................................. 70 UAE .......................................................... 162 Kenya .......................................................... 74 Uganda ..................................................... 164 Kuwait ......................................................... 76 Ukraine ..................................................... 166 Latvia ......................................................... 78 United Kingdom ......................................... 168 Lebanon ...................................................... 80 Zambia ...................................................... 170 Lesotho ....................................................... 82 Foreign currencies ..................................... 172 Libya ........................................................... 84 Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations
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