International mobility of employees
Deloitte and Reff & Associates invite to an interactive seminar in which we will discuss in the most practical aspects with respect to the correct classification of the mobility situation based on the applicable legislation and by taking into account the European provisions, payroll processes and the process of administrating mobile employees, as well as tax and social security implications and obligations.
The main topics discussed during this event are:
- Important aspects to be considered for the mobility phenomenon and mobility policies;
- Types of contracts : possible structures for the employment activities;
- Legal obligations of Romanian companies;
- Immigration, tax and social security obligations;
- Double taxation : income tax and social security contributions;
- Typical salary items in the mobility packages and the applicable tax treatment;
- Legal and tax issues to be consider on repatriation
09:00 – 09:20 Registration of participants
09:20 – 10:45 Important aspects to be considered for mobility policies
- Understanding the mobility phenomenon and placing it in the reward area for the employees;
- Categories of mobility situations in practice – classification, conceptual and wording clarifications;
- Companies’ policies and local legislative requirements.
Questions and answers
10:45 – 11:00 Coffee break
11:00 – 12:45 Initiation and implementation
- Types of contracts: possible structures in case of employment activities;
- Legal obligations of the Romanian companies
- Immigration obligations
Questions and answers
12.45 – 13:45 Lunch break
13:45 – 15:30
- Tax obligations;
- Social security obligations.
- Double taxation: income tax and social contributions
- Typical elements in mobility packages and applicable tax treatment
Questions and answers
15:30 – 15:45 Coffee break
15:45 – 17:00 Repatriation
- Termination of the contract; correlating the various contractual relationships
- Essential tax issues on repatriation
- Post-mobility period payments
Questions and answers
*The official language of the event is Romanian.
190 € – for the first participant
160 € – for the second participant within the same company / group
Snacks and lunch are included during the event. The participation fee does not include VAT.
The invoice for the participation fee will be issued and provided after the event.
In order to preserve the interactive nature, the seminar will have a limited number of participants. Please confirm your participation by registering here.
Elena Gavrilescu – Manager Global Employer Services, Deloitte Romania
Elena is a Manager in the Tax department of Deloitte Romania and has a significant experience in tax advisory, of more than 5 years. She is specialized in the taxation of salary income and private income. Elena was involved in in projects with different types of consultancy services for taxation of income obtained by individuals and proposals with respect to assignment structures for mobile employees, being involved also in structuring the remuneration package. Her projects cover also tax review services, as well as advisory on tax incentives for employees who perform work activities on different industries (software development, research and development).
Her professional experience covers different industries such as: manufacturing, retail and consumer, telecommunications and media, life science health and care. Her clients are multinational companies with international work force.
Gabriela Ilie – Managing Associate Reff & Asociații, member of Deloitte Legal in Romania
Gabriela is part of the team specializing in employment law from Reff & Associates, being an Attorney at law with more than ten years of experience, member of the Bucharest Bar since 2007. Gabriela assisted in numerous complex employment matters such as transfer of employees in the context of transfer of undertakings, cross-border assignments, determining the law applicable to employment agreement with foreign component, claims for discrimination at the workplace, organizing the working schedule of employees, dismissal procedures, work through temporary work agents, as well as with respect to day-to-day employment issues such as execution of individual employment agreements, negotiations for mutual termination, non-compete clauses etc. Gabriela has also assisted clients in labor law due diligence, on buy and sell side.
Deal highlights in which Gabriela has been involved include:
- Assistance in the initiation of reorganization process of a company designing, developing and manufacturing systems integrating tubes for the automotive industry;
- Assistance in the collective dismissal undertook by a company in the coffee industry;
- Assistance in the disciplinary proceedings undertook with respect to several employees of one of the top companies manufacturing lighting devices, in automotive industry;
- Assistance in the process of transfer of employees of one of a leading provider of high-end software development services.
Laura Husarencu – Manager, Departamentul Servicii Fiscale – Prețuri de Transfer, Deloitte România
Balint Petronela-Raluca - Senior Associate - Reff & Asociații, member of Deloitte Legal in Romania
Raluca is part of the team specializing in employment law from Reff & Associates, being an Attorney at law with more than four years of experience, member of the Bucharest Bar since 2013. Raluca assisted clients in numerous complex employment matters such as protection of the employees’ rights in the context of transfer of undertakings, drafting of internal regulations and other internal policies and procedures, drafting and negotiation of collective bargaining agreements, as well as with respect to day-to-day employment issues such as drafting and execution of individual employment agreements, dismissal procedures, negotiations for mutual termination etc. Raluca has also assisted clients in labor law due diligence, on buy and sell side.
Deal highlights in which Raluca has been involved include:
- Advising a major investment fund activating in the real estate field regarding the compliance of more than 30 premises from health and safety at work perspective;
- Assisting an international company acting in the tire distribution and maintenance of vehicles with regard to the election of the employees’ representatives, drafting and negotiation of the collective bargaining agreement at the level of the company;
- Assisting one of the biggest companies acting in telecommunications are with regard to the hiring process in Romania, drafting of the internal regulation of the company and reviewing the organization of the work schedules for the purpose of ensuring the development of the activity in optimum conditions.
Crina Onut - Senior Cosultant Global Employer Services, Deloitte Romania
Crina is a Senior in Deloitte Romania, working for the Global Employer Services Tax Department, with over three years of professional experience in the field of tax consultancy in matters of income tax and social security. Crina has graduated the license and master of Academy of Economic Studies, Management specialization, as well as the Journalism University of Lucian Blaga University in Sibiu.
She has served clients from the oil & gas, energy & utilities, IT, automotive, pharma industry in consultancy projects such as tax health check reviews, Due Dilligence, assistance during tax and labor audits, international mobility of employees, application of tax incentives for income tax exemption for software development and binding ruling, taxation of salary income, self-employment, investment, review of contractual forms for freelancers, immigration procedures for foreign nationals. During the years, Crina has been involved in tax optimization projects, reviewing employee share plans, social security assistance for clients, conferences and student sessions on tax implications in Romania, as well as preparing articles in the press about to tax changes.
Alexandra Minescu - Senior Cosultant Global Employer Services, Deloitte Romania
Alexandra is a Senior Consultant with Deloitte Tax in Romania, specializing in personal income tax and social security contributions matters.
In more than 4 years of experience, Alexandra was involved in projects on a wide area of tax advisory in the field of direct taxation, serving a large number of clients regarding their remuneration policies and the tax treatment applicable to the personal income obtained by the individuals. Alexandra was involved in multiple projects on international mobility, covering consultancy services on immigration, income tax and social security contributions.
Alexandra graduated from the Faculty of Finance, Insurance, Banks and Stock Exchange from the Academy of Economic Studies and has a Master degree in Economics from Jönköping International Business School .
The event will be held on 14 martie 2018, la Grand Hotel Italia (2 Trifoiului Street), Cluj Napoca. For registration, please access this link.
Mobil: +40 735 314 704
You can cancel your registration for this event, by sending an email to firstname.lastname@example.org not later than 5 days before the date of the event. We reserve the right to cancel the event if the minimum number of confirmations is not met. In this case you will be informed in due time.