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Doing Business Guide in EMEIA: Payroll Operations

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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 operations across EMEIA. is a regional headquarters or a holding company for foreign subsidiaries, or if there are existing operations in EMEIA, other considerations must be taken into account.
In our experience, careful consideration of these matters at the outset is the most effective way of avoiding any issues and ensuring an optimal setup structure of your business and
In all situations, we recommend that you

seek specific professional advice from

the contacts listed in each chapter. They

will take into consideration your specific

circumstances and objectives. employees in new EMEIA markets. This booklet is general in nature and not to be relied on as professional advice. 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 T: +17168435050
EY EMEIA Payroll Operate Leader T: +34 933 666 340

  • Country
  • Payroll leader
  • Email address

[email protected] [email protected]

Armenia Austria Azerbaijan Bahrain Belarus Chad

Kamo Karapetyan Regina Karner Arzu F Hajiyeva Ivan Zoricic [email protected] [email protected]
Svetlana A Gritsouk Khatija Khan [email protected] [email protected]

Congo

Cyprus

Christoforos Socratous

Martina Kneiflova

Carsten Brendstrup [email protected]

martina.kneifl[email protected]

[email protected]

Czech Republic Denmark

Hany El Gamal Eman Atef [email protected] [email protected]

Egypt Estonia

Silje Sander Khatija Khan [email protected] [email protected]

Equatorial Guinea

Leena Fröjdman Hanna Arola

leena.frojdman@fi.ey.com hanna.arola@fi.ey.com

Finland France Gabon Georgia Germany Ghana India

Philippe Favard Khatija Khan [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]
Ekaterine Kiknadze Petra Kunze Khatija Khan Shobha Keni

Iran

Khodayar Behzadi Ali Samara khodayar.[email protected] [email protected]

Iraq Ireland Italy

Michael Johnson Giuseppe Mauri Ali Samara [email protected] [email protected] [email protected]

Jordan Kazakhstan Kenya Kuwait

Vladimir V Fesenko Khatija Khan vladimir.[email protected] [email protected]

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Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations

  • Country
  • Payroll leader
  • Email address

Latvia

Zane Caune Zeina Frenn Khatija Khan Gerry Slater [email protected] [email protected] [email protected] [email protected]

Lebanon Lesotho Libya Lithuania

Sylvie Leick Damien Pauly [email protected] [email protected]

Luxembourg Madagascar Malawi

[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]
Khatija Khan

Malta

Analise Debattista Soumaya Chad Khatija Khan

Morocco Mozambique Namibia Netherlands Nigeria

Cameron Kotze Mariska Zuydgeest Khatija Khan

Norway

Randi Vatland Lode M E Ekambaram Haider Ali Patel Mohannad Hajali Marcin Jurczak Rui Henriques

Oman

[email protected] haider.[email protected] [email protected] [email protected] [email protected]

Pakistan Palestine Poland Portugal

Saman Fernando Vineet Parmar [email protected] [email protected]

Qatar Romania

Russia

Ekaterina Mukhina Khatija Khan [email protected] [email protected]

Rwanda Saudi Arabia Slovakia

Mohammad Sarmad Denisa Valaskova

Mojca Lukač

[email protected] [email protected] [email protected]

Slovenia South Africa Switzerland

Roman Rinderknecht Narjes Y. Tomeh Khatija Khan [email protected] [email protected] [email protected]

Syrian Arab Republic Tanzania United Arab Emirates Uganda

Alexander Tharyan Khatija Khan alexander.[email protected] [email protected]

Ukraine

Alison Ashcroft Elaine Schug [email protected] [email protected]

United Kingdom Zambia

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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

5

Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations

Doing Business in Armenia — Payroll Operations

1. Government requirements

Registration requirements

Tax registration

Pursuant to Republic of Armenia (RA) Tax Code, the company obtains a Tax Identification Number (TIN) together with the general registration documents at the point of its setup. There is no specific

registration requirement for the company for Personal Income Tax (PIT) purposes. The company will have PIT withholding obligations on the taxable income provided to employees. It is the obligation of the company to register the employees in the electronic system of the tax authority (State Revenue Committee) for PIT and social contributions reporting purposes.

Ongoing compliance requirements

Personal income tax (PIT)

In accordance to RA Tax Code, the company is obliged to withhold PIT from the employee’s pay on a monthly basis and settle this on behalf of the employee. The company should submit the monthly PIT return electronically to local tax authorities and settle the PIT payable before the 20th of the

month following the reporting month. Starting 1 January 2020, PIT is calculated at a flat rate of 23%. This rate will be reduced by one percentage point for each consecutive year to reach a flat rate

of 20% as shown below:

  • Time-period
  • PIT rate

  • 23%
  • Starting 1 January 2020

Starting 1 January 2021 Starting 1 January 2022 Starting 1 January 2023
22% 21% 20%

EY contacts

2. Pension requirements

Zurab Nikvashvili

Partner

Registration requirements

Ernst & Young CJSC T: +995 32 439 374 E: [email protected]

Social security

There is no specific registration requirement for the company. However, as mentioned above, the

company should register its employees electronically in the system of the tax authorities and, as a tax agent, is responsible for calculating and transferring the corresponding social contributions.

Kamo Karapetyan

Senior Manager
Employees born after 1 January 1974 are automatically considered as social contributions payers.

Those born prior to 1974 can voluntarily become participants by submitting an application for making social contributions.
Ernst & Young CJSC T: +374 10 500 790 E: [email protected]

Ongoing compliance requirements
Mikayel Arzumanyan

Advanced Staff Ernst & Young CJSC T: +374 10 500 790 E: [email protected]

Monthly social contributions

The company is obliged to withhold social contributions from employees’ pay (including foreign employees) on a monthly basis and settle them on their behalf. The company should report the amounts of social contributions in its monthly PIT return and settle them before the 20th of the month following the reporting month. The social contributions shall be calculated by the company at the following general rates: • If the total monthly salary of the employee does not exceed AMD500,000: 5% • If the total monthly salary exceeds AMD500,000: the difference between 10% of the total monthly gross salary and AMD25,000

• If the total monthly salary exceeds 15 times of the monthly minimum salary defined by the law,

(hereinafter the Cap): the difference between 10% of the Cap and AMD25,000 This amount shall be transferred to the savings account of the employee on a monthly basis.

The following temporary exceptions are defined by the law from the above general rates:

1. Until 1 July 2020, social contribution shall be calculated at 2.5% of the monthly salary, but shall not be more than AMD12,500.
2. Starting 1 July 2020 to 31 December 2020, the social contribution shall be calculated at the following rates: • if the total monthly salary of the employee does not exceed AMD500,000: 2.5% • If the total monthly salary exceeds AMD500,000: the difference between 10% of the total monthly salary and AMD37,500

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Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations

• If the total monthly salary exceeds the Cap: the difference between
10% of the Cap and AMD37,500
The temporary disability allowance is calculated on 80% of the employee’s average monthly salary (income). If this amount exceeds 10 times the sum of the minimum monthly gross salary, then the temporary disability allowance is calculated on the amount of the minimum monthly gross salary at the time of temporary disability multiplied by 10.
3. Starting 1 January 2021 to 31 December 2021, the social contribution shall be calculated at the following rates: • If the total monthly salary of the employee does not exceed AMD500,000: 3.5%

Maternity leave and allowance

• If the total monthly salary exceeds AMD500,000: the difference between 10% of the total monthly salary and AMD32,500
In accordance with Labor Code regulations, working women may be granted maternity leave as follows:
• If the total monthly salary exceeds the Cap: the difference between
10% of the Cap and AMD32,500
• Leave of 140 days (70 days before childbirth and 70 days after childbirth)
4. Starting 1 January 2022 to 31 December 2022 the social contribution shall be calculated at the following rates:
• For complicated childbirth cases, 155 days (70 days before childbirth and 85 days after childbirth)
• If the total monthly salary of the employee does not exceed AMD500,000: 4.5%
• In the case of having more than one child, 180 days of leave (70 days before childbirth and 110 days after childbirth)
• If the total monthly salary exceeds AMD500,000: the difference between 10% of the total monthly salary and AMD27,500
In accordance with the RA Law on Temporary Disability and Maternity Allowance, the corresponding allowance is calculated on the basis of the employee’s average monthly salary. If the average monthly salary of the employee exceeds 15 times the minimum monthly gross salary set at the time of the disability, then the maternity allowance is calculated on the minimum monthly gross salary multiplied by 15. If the average monthly salary of the employee is less than 50% of the minimum monthly gross salary set at the time of the disability, then the maternity allowance is calculated on 50% of the minimum monthly gross salary.
• If the total monthly salary exceeds the Cap: the difference between
10% of the Cap and AMD27,500
5. Starting 1 January 2023, the general rates will apply.

3. Employment obligations

Minimum monthly salaries

The minimum monthly salary in the RA is AMD68,000 net of taxes.

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