Social security the ongoing quest for compliance
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1 Social security the ongoing quest for compliance
2 Disclaimer EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young LLP is a client-serving member firm of Ernst & Young Global Limited operating in the US. This presentation is 2015 EYGM Limited. All Rights Reserved. No part of this document may be reproduced, transmitted or otherwise distributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying or using any information storage and retrieval system, without written permission from Ernst & Young LLP. Any reproduction, transmission or distribution of this form or any of the material herein is prohibited and is in violation of US and international law. Ernst & Young LLP expressly disclaims any liability in connection with use of this presentation or its contents by any third party. Views expressed in this presentation are those of the speakers and do not necessarily represent the views of Ernst & Young LLP. This presentation is provided solely for the purpose of enhancing knowledge on tax matters. It does not provide tax advice to any taxpayer because it does not take into account any specific taxpayer s facts and circumstances. These slides are for educational purposes only and are not intended, and should not be relied upon, as accounting advice. Page 2
3 The presenters Gary Chandler ISS EMEIA Leader Ernst & Young LLP (UK) Lisa Press ISS Senior Manager Ernst & Young LLP ( UK) Pieter Cross CoE Mobility Management Mobility Expert Bayer Don Clowe Expatriate Tax Manager Procter & Gamble Page 3
4 Agenda 1. The evolving global social security landscape 2. Options for optimizing compliance within a global social security compliance mobility program 3. Opportunities to optimize overall international social security (ISS) costs 4. ISS mobility policy considerations and current market practice 5. ISS technology support in light of the ever-changing social security regulatory environment global updates Page 4
5 1. The evolving social security landscape Page 5
6 The evolving social security landscape Ever-increasing employer-related regulation Increase in associated audit activity and higher settlements Excessive, yet avoidable, social security program costs Increased employee litigation and related reputational risks Page 6
7 2. Opportunities for optimizing compliance within a global social security compliance mobility program Page 7
8 Opportunities for optimizing compliance within a global social security compliance mobility program Considerations: Program ownership Centralization versus non-centralization Identification of global stakeholders Standardization of compliance operational model Overall governance Proctor & Gamble (P&G)/Bayer approach? Source: Ernst & Young LLP survey, Optimizing your social security mobility program Page 8
9 3. Opportunities to optimize overall ISS costs Page 9
10 Opportunities to optimize overall ISS costs Use of ISS optimization strategies: Process optimization (e.g., exemptions and refunds) Policy optimization (A more flexible policy approach) P&G/Bayer approach? Source: Ernst & Young LLP survey, Optimizing your social security mobility program Social security exemptions Social security refunds post repatriation Page 10
11 Opportunities to optimize overall ISS costs (continued) Policy optimization considerations: Assignee demographics Quantification of savings Impact on overall program administration Impact upon the individual Opportunity execution and ongoing strategy refresh P&G/Bayer approach? Do you actively manage or review any of the following cost-saving opportunities? Source: Ernst & Young LLP survey, Optimizing your social security mobility program Page 11
12 4. ISS mobility policy considerations and current market practice Page 12
13 ISS mobility policy considerations and current market practice P&G/Bayer current policy and current challenges Source: Ernst & Young LLP survey, Optimizing your social security mobility program Page 13
14 ISS mobility policy considerations and current market practice (continued) Source: Ernst & Young LLP survey, Optimizing your social security mobility program Page 14
15 5. ISS technology support in light of the everchanging social security regulatory environment Page 15
16 ISS technology support in light of the ever-changing social security regulatory environment (continued) Page 16
17 ISS technology support in light of the ever-changing social security regulatory environment (continued) Page 17
18 ISS technology support in light of the ever-changing social security regulatory environment (continued) Page 18
19 2015 global updates Page 19
20 India In force (effective date) Belgium (1 September 2009) Germany (1 October 2009) Switzerland (29 January 2011) Denmark (1 May 2011) Luxembourg (1 June 2011) France (1 July 2011) Korea (1 November 2011) Netherlands (1 December 2011) Hungary (1 April 2013) Sweden (1 August 2014) Finland (1 August 2014) Czech Republic (1 September 2014) Norway (1 January 2015) Austria (1 July 2015) Canada (1 August 2015) Signed (date signed) Japan (16 November 2012) Portugal (4 March 2013) Australia (18 November 2014) In discussion with US!! Page 20
21 India (continued) Refund of Indian Provident Fund (PF) available Exemption from Indian PF 1 November 2008 Introduction of international worker legislation 1 November 2011 India/Netherlands SSA becomes active 1 January 2016 What if US/India becomes active in 2016 Refund of Indian PF available Exemption from Indian PF Page 21
22 Other new totalizations In force Brazil/Belgium (1 December 2014) Luxembourg/Argentina (1 December 2014) Germany/Uruguay (1 February 2015) Switzerland/Uruguay (1 April 2015) UK/Chile (1 June 2015) Switzerland/South Korea (1 June 2015) Italy/Turkey (1 August 2015) Signed, but not yet in force Canada/China (2 April 2015) Poland/Quebec (3 June 2015) US/Brazil (30 June 2015) Albania/Germany (8 September 2015) Finland/South Korea (9 September 2015) South Korea/Slovenia (15 September 2015) Page 22
23 And finally Certificates of coverage (CoC) 2015 saw the European Commission referring Belgium to the European Court of Justice for refusing to accept CoCs issued by other Member States. Belgian directors held personally responsible for compliance failings Following a recent audit, the Belgian authorities have issued fines of 70,000 each to three Belgian resident directors after discovering that Limosa declarations for all inbounds to Belgium were not filed and A1 certificates of coverage had not been obtained. Page 23
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