To add expats to the team you’ll first need to ensure that you’ve turned on the Expats module for the company. When setting up expats on payroll, the personal information you are required to fill out will be the same as a normal PAYE team member. When entering company, pay, payment to date, and starter information however, there are a few extra steps that need to be completed.
Note:
The additional options within the pay information section are only available for expats on a standard pattern or net pay; they are not available for expats on non-standard patterns, or paid hourly.
The automated backdated salary change and backdated new starter salary functionality does not work with currencies. These backdated corrections will need to be calculated manually, and added to payroll using pay elements.
Company details
Once you’ve completed their personal information, you will be able to set them as an expat within the Company details section of their profile. To do this, follow the steps below.
Select Yes against the expat question.
Confirm if they’ve been seconded to work in the UK. If they’ve been seconded, you will also need to select whether they’re an EEA citizen, and if they’re under an EPM6 (Modified) Scheme.
Pay information
Expats that are set up on either a standard pattern or net pay will have a few extra options to their pay information, including currencies, tax and National Insurance settings, and net-to-gross calculation settings. To do this follow the steps below.
Add their salary or net pay in another currency.
Switch the Use currencies toggle on, and select the relevant currency from the drop down list.
Select whether the team member is Exempt from Employee’s NI’ and/or ‘Exempt from Employer’s NI, by using the toggles.
Specify if the Employee NI is paid by the employee or the employer.
If a percentage of the team member’s pay is exempt from tax, switch on the toggle, and enter the Tax exempt percentage. In addition, if their tax can be greater than 50% of their taxable pay, turn on the toggle.
Payments to date
If required, there are several additional year to date fields available for expats, including exempt income, exempt gross up, foreign tax credit, foreign tax offset, earnings taxable in both the UK and abroad, and total foreign tax.
Starter information
If the expat is a new starter, and they have been seconded to work in the UK, they will have different starter information to fill out to other new starters. There will not be an option to enter P45 information, and the usual starter declaration options will be replaced by employment status options.