台商海外公司設立前–短期代僱服務
短期代僱服務適用時機：
(1) 銷售產品至某個國家時，聘請當地人員担任行銷，銷售市場調查和售后服務活動。
(2) 爭取某個國家公民營工程專案時，聘請當地工程師及專業人員協助準備投標文件。
(3) 到某個國家採購原物料時，聘請當地人員負責供應商搜尋，採購，及產品品質管制檢驗等工作。
(4) 到某個國家外包勞務時, 聘請當地人員負責研究、開發等工作
E-mail to: tpe2ww.eos@evershinecpa.com
或
聯絡人: 蘇 玉 燕 副總經理
手機: +886-928-486-835
電話: +886-2-2717-0515 分機:104
直接匯款給海外員工的風險:
當外資公司僱請在地國員工，因在在地國沒有設立任何個體，直接從海外母公司支付一筆款項給在地國員工，該筆款項通常包括薪資及費用，這造成在地國員工的困擾。如果要全數報薪資，事實上費用應該要折減，但不能折減，個人所得稅就多繳了；如果不報薪資，因為是在在地國境內提供勞務，就是漏報個人所得稅。
短期代僱服務就是:
由貴公司支付給永輝相關的僱用成本加永輝服務費，將貴公司要僱請的在地國籍員工掛靠在的永輝在地國公司。由永輝在地國公司僱請在地國籍員工，由永輝在地國公司代為提供給該在地國籍員工，符合在地國的薪資、勞動、個人所得稅法規遵循服務。
我們已經碰到數十家跨國公司，在各地，委託我們處理因為上述操作所產生的漏稅問題，這部分各方專家認識不清，以為把課稅責任轉給在地國員工就沒事了，其實到最後在地國政府還是會追究企業，由企業付起逃漏稅責任。
為避免風險, 不要如此操作。最好自己設公司或申請稅號來處理，不然就使用永輝在各國提共的短期代僱服務。
短期代僱服務適用時機：
(1) 銷售產品至某個國家時，聘請當地人員担任行銷，銷售市場調查和售后服務活動。
(2) 爭取某個國家公民營工程專案時，聘請當地工程師及專業人員協助準備投標文件。
(3) 到某個國家採購原物料時，聘請當地人員負責供應商搜尋，採購，及產品品質管制檢驗等工作。
(4) 到某個國家外包勞務時, 聘請當地人員負責研究、開發等工作
貴公司海外參展后，碰到某個國家的進口貿易商，直接將產品賣進去該國；或者碰到出口貿易商，直接買其原物料。這時候只涉及國際貿易。
當貴公司想要到某個國家直接銷售產品，或直接向製造廠商購買原物料時，就會想要聘僱該國的在地員工。這時有幾個選擇，設立子公司或分公司，設立代表處，採用短期代僱服務。
由於設立子公司或分公司，是個較大的動作，需要較大的資本金，通常於在某個國家的開展方案比較成熟時，才會啟動。
因此，常會考慮設立代表處，但代表處不能開立發票，只能支付員工薪資及辦公室費用等。而且，如母公司投資國與某個國家沒有租稅互惠協定時，會被視為常設機構，課徵所得稅。
因此，短期代僱服務的產生，國際級短期代僱服務業者，已經在全世界160多國提供這樣的服務。看下面紅色字體
短期代僱服務是國際間一般通用實務,又稱為聘雇外包服務
( EOS:Employment Outsourcing Services)或( PEO: Professional Employer Organization Services).
A professional employer organization (PEO) is a firm that provides a service under which an employer can outsource employee management tasks, such as employee benefits, payroll and workers’ compensation, recruiting, risk/safety management, and training and development. The PEO does this by hiring a client company’s employees, thus becoming their employer of record for tax purposes and insurance purposes. This practice is known as co-employment.
In co-employment, the PEO becomes the employer of record for tax purposes, filing paperwork under its own tax identification numbers. The client company continues to direct the employees’ day-to-day activities. PEOs charge a service fee for taking over the human resources and payroll functions of the client company: typically, this is from 3 to 15% of total gross payroll.[4] This fee is in addition to the normal employee overhead costs, such as the employer’s share of FICA, Medicare, and unemployment insurance withholding.
One service provided by a PEO is to secure workers’ compensation insurance coverage at a lower cost than client companies can obtain on an individual basis. Essentially, a PEO obtains workers’ compensation coverage for its clients by negotiating insurance coverage that covers not just the PEO, but also the client companies. This is allowed because, legally, the PEO is the employer of the workers at the client companies. PEOs can also offer basic levels of background & drug screening.
Using a PEO could potentially save the time and staff that would be used to prepare payroll and administer benefits plans, and may reduce legal liabilities or obligations to employees that it would otherwise have[5]. The client company may also be able to offer a better overall package of benefits, and thus attract more skilled employees. The PEO model is therefore attractive to small and mid-sized businesses and associations, and PEO marketing is typically directed toward this segment.[4]
Several variations on the PEO model exist, differing in the nature of the relationship formed between PEO and client company.
- Administrative services organizations (ASO) are similar to PEOs, but do not create a co-employment relationship. Employees remain solely under the control of the client company. Tax and insurance filings are done by the ASO, but under the client company’s Employer Identification Number.
- Umbrella companies, found primarily in the UK, act as employer of record for independent contractors instead of permanent employees. The contractors become employees of the umbrella company, but do not also become employees of the client. The growth in umbrella companies in the UK is attributed to legislation targeting “disguised income” by contractors performing the same duties as employees but hired via intermediaries.[6] The press release announcing the legislation, IR35, is often used to refer to the legislation itself.
- Pass-through agencies are staffing firms that act as the employer of record for independent contractors, but do not obtain work for them. Like umbrella companies in the UK, the contractors do not become employees of the client.[7]
- Global PEO and International PEO services are now being offered. Although the translation of applicable rules and regulations vary from country to country (The USA being the only country to formally recognize the PEO industry in statute.) such companies are able to deliver PEO services in 160 countries.
https://en.wikipedia.org/wiki/Professional_employer_organization - Financial intermediaries, also called fiscal intermediaries, act as an employer of record for home healthcare workers who serve disabled persons. This streamlines the process of hiring such workers, because neither the household hiring them nor government units that provide funding need to take on the duties of an employer.[8] They are part of the self-determination movement in disability care.
PEOs can benefit companies differently. For example, a blue collar organization may see more value in workers’ compensation insurance and vice versa. A variation of a PEO model without co-employment is an administrative services organization.
Employment Outsourced Services Provided By Evershine
If your company doesn’t want to set up an WFOE (Wholly Foreign Owned Entity), but you will recruit employees temporarily or by project base, we suggest you adopt our Employment Outsourcing Services. It means Evershine will recruit your expatriate or local staff on behalf of your company. And then we will take care of all kinds of relevant local services including of payroll compliance and expenditure process.
Service Coverage:
*Work Permit Application recruited by Evershine
*ARC (Aliens Resident Certificate) Application
*Arranging Pick-up in International Airport
*Arranging hotel or renting residence
*Arranging Trading center or Office renting
*Arranging opening bank account
*Arranging Cell Phone or Car renting
*Payroll Compliance
*Arranging Employees’ expenditure
*Annual Personal Income Tax when an Expatriates stay in Taiwan over 183 Days in a year.
*Other local services
*If you want to use your own WFOE to execute payroll compliance, we will help you form it.
Service processes:
*Evershine will sign Labor Contract with your expatriates or local staff based on the term of your Employment Contract. At that same time, Evershine will sign Service Subcontract Agreement with your company.
*Evershine will apply work permit and ARC for your expatriates.
* Evershine will provide all relevant local service like airport pick-up, office arrangement, cell phone application, residence arrangement, bank account opening and medical insurance etc.
*Evershine will take care of payroll calculation and expenditure payment request of these expatriates and local staff. Then let you approve each payment and monthly payment sheet.
*Evershine will ask your company to pay us three-months salary as deposit fund before we pay salary and expenses to your expatriates and your local staff.
*Evershine will take care of wiring process to your Expatriates and Taiwan local staff.
*Evershine will take care of payroll compliance in Taiwan.
Advantages and disadvantages:
* Advantages: Adopting Evershine Employment Outsourcing Services, you need not to maintain a legal entity. You can quickly to assign a person. Of course you can withdraw your activities very easily.
*Disadvantages: Adopting Evershine Employment Outsourcing Services, when you pay us Expatriate cost including salary and its expenditures, it need to add up Value Added Tax according to tax regulations. That will increase your cost plus VAT rate when comparing with executing payroll compliance by your own WFOE.
*The conclusion is: When your employment is few people and short-term, you can adopt our Employment Outsourcing Services. And when your operation become stable and long-term, you need to set up your own WFOE . Remember we can provide payroll compliance services to you in both scenarios.
聯絡我們:
E-mail to: tpe2ww.eos@evershinecpa.com
或
聯絡人: 蘇 玉 燕 副總經理
手機: +886-928-486-835
電話: +886-2-2717-0515 分機:104
附加資訊:
全球永輝薪資服務據點參考資料:
永輝100%子公司：
臺北永輝、廈門永輝、北京永輝、上海那靈、紐約永輝、加州永輝、德州永輝、鳳凰城永輝、東京永輝、首爾永輝、河內永輝、越南胡志明、曼谷永輝、新加坡永輝、吉隆玻永輝、雅加達永輝、馬尼拉永輝、墨爾本永輝、澳洲雪梨、新德里永輝、印度孟買、法蘭克福永輝、巴黎永輝、倫敦永輝、多倫多永輝。
其他已提供中文化服務城市：
邁阿密、亞特蘭大、俄克拉荷馬、密歇根、西雅圖、特拉華；
柏林; 斯圖加特;阿姆斯特丹;布拉格；布加勒斯特；
班加羅爾；泗水；
高雄、香港、深圳、東關、廣州、清遠、永康、杭州、蘇州、崑山、南京、重慶、許昌、青島、天津。
永輝潛在可服務城市 (2個月籌備期)：
我們為IAPA會員所,總部在倫敦，全球300個會員所， 員工約1萬人。
我們為LEA會員所.總部在 美國芝加哥，全球600個會員所， 員工約2萬8千人。
Evershine is local Partner of ADP Streamline® in Taiwan.
請用下列電郵與我們聯繫: HQ4payroll.ct@evershinecpa.com
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