Globetrotting Workers Complicate Payroll Taxes

Employees who travel for business meetings or who work in multiple jurisdictions and have regional responsibilities can fly under the radar in some circumstances because they are not the traditional expatriates or assignees generally tracked by a human resources department, Jason Russell, managing director at Deloitte Tax LLP, said May 19.

“Trying to keep tabs on employee whereabouts can be a full time job,” said Russell, who spoke at the American Payroll Association’s 2018 Congress in National Harbor, Md.

The tax consequences of mobile employees often depends on the work that an employee is doing, Russell said. The safest assumption ...