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Essential technical knowledge of international payroll

Whether you are receiving employees into the UK from overseas branches or sending UK employees abroad, this workshop covers all the principles involved in running an international payroll,  including when to operate PAYE, how to plan for social insurance liability,the various certificates and forms and best practice. We also explain the concepts of Double Taxation Agreements, available tax breaks for expense packages and tax equalisation policies.

Your payroll course overview:

Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training

1 Day


Learn Payroll With Face 2 Face Training

CPD 6hrs


Learn Payroll With Face 2 Face Training

Help Desk

Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training



The course is suitable for all management and staff who have some responsibility for administering international payrolls. It is also ideal for HR or finance-based staff who need an overview of the complexities of international tax and social insurance, with a focus on global mobility issues.

At the end of the workshop you will be able to:

  • Understand the basic tax and NI rules relating to employees coming to work in the UK and going to work abroad
  • Explain how tax equalisation schemes work
  • Explain the different terms used in relation to international employees


  • Residency and domicile, principles and practical impact on payroll

Finance Act

  • Different UK residency statuses, how to use these within payroll & HR
  • PAYE procedures applicable to UK arrivals and departures
  • Short term business visitor scheme EPAPP4
  • Modified PAYE scheme EPAPP6, how to operate a scheme
  • Double taxation agreements, how to use them in payroll
  • Use of the OECD Model Tax Treaty Commentary regarding employment income
  • Net of Foreign Tax Credit Relief EPAPP5
  • Special rules for offshore working
  • Subsistence and expenses packages, tax efficient models
  • P85 and P46 (Expat), when to complete
  • NT tax code, HMRC criteria for issue
  • Bonus schemes and share options, how to tax them
  • Directors, special rules

Social insurance

  • Basic ideology
  • Residence of Employee and Employer
  • Rules for European Economic Area, Form A1 and scope of coverage
  • Rules for Reciprocal Agreement countries, how to interpret the agreements
  • Rules for rest of the world, how the 52-week rule works
  • Host employer obligations, when do you become liable for UK NICs on an overseas secondee?
  • Modified NIC schemes EPAPP7a & b, how to ease the administrative burden
  • Directors, special rules.

Best practice

  • What to provide employees arriving in the UK or going overseas
  • Security and corruption – what are the risks?
  • Cultural considerations – are you ready to run payroll around the globe?

Tax equalisation schemes

  • The advantages and disadvantages of introducing a scheme
  • How to document the scheme and explain it to your employees
  • Issues when considering equalising for social insurance
  • Points to consider when designing or modifying a scheme



"I have always found the Learn Centre to be helpful and supportive of not only mine but the team's payroll training needs. The blended learning approach works well for me and I would not hesitate to recommend them as a Payroll training specialist provider not only for online delivery (e-learning) but also face 2 face and in-house. The Payroll Professionals Conference is also a great networking opportunity."

Kresh Veerasamy - Payroll Manager at Cancer Research UK

"Cintra HR & Payroll Services has a long standing relationship with The Learn Centre – they are an absolutely integral part of the payroll community. Their training courses and annual conference are a must for all payroll professionals and not just for up to the minute technical topics: their training really puts payroll and payroll issues into context, taking into account commercial, economic and political influences."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"When setting up a Shared Service Centre, The Learn Centre played a key role in our award winning Payroll Academy, delivering a blended learning experience combining both classroom based training and an e-learning solution. The course delivery, the training materials and overall learning experience was excellent."

Michael Stevenson - Payroll Manager at Queen's University Belfast

"I have attended many of The Learn Centre’s training courses in recent years. They are always of the highest professional standard and deliver updates on complicated HR and Payroll legislation, but in an easy to understand format. I would gladly recommend The Learn Centre to any potential client who is looking for HR & Payroll training courses, bespoke in-house training or expert advice."

Michael Stevenson - Payroll Manager at Queen's University Belfast

"My team always attends the annual Payroll and HR Update course. Essential information covering often complex legislative changes, always presented by excellent trainers with in depth knowledge of their subject. A 'must attend' course for any serious payroll professional."

Deon Piovesan - Finance and Payroll Manager at Westminster Kingsway College

"I've booked the HR and Payroll Update course most years and during roles with at least 3 different employers. One thing remains the same; a course that is relevant, well delivered and enjoyable and that is key when trying to retain the many pieces of legislation changes to which payroll professionals are exposed."

Tracey Hinton - Payroll Manager at Wilson James Limited

"I have used The Learn Centre on a number of occasions and have found it provides a great platform to gain the knowledge required to carry out my job. I started off with the Payroll Technician course and this in-depth learning gave me a great foundation of payroll knowledge to build upon and give me the confidence to progress up the career ladder, well worth it and would certainly recommend, no matter what level you are at there will be a course/qualification that can help you."

Ayman Zagloul - Assistant Payroll Supervisor at Queen's University Belfast

"Payroll may not be the most exciting of topic for some but The Learn Centre really bring it to life - the brilliant networking opportunities with fellow professionals is an added bonus. They cover an amazing range of topics too – if you need to upskill, then The Learn Centre is the organisation to help you do it."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"I have chosen The Learn Centre both for my own knowledge base and in-house training courses for my teams for many years. I have always been extremely impressed with the content of the courses, people engagement and the positive feedback from my staff."

Ann Chesher - Payroll Consultant at Essex County Fire and Rescue Service