Global payroll, compliance, and tax news: November round-up

One of the main challenges for multinationals is to ensure compliance with international payroll and tax regulations. Since the regulatory landscape surrounding payroll taxes, employee benefits, and corporate taxation is constantly changing, it’s crucial for businesses to stay up to date with legal changes.

Here’s our monthly news round-up that highlights important developments and regulatory changes global organizations need to know about.

Tax fraud investigation targets Netflix’s Paris and Amsterdam offices

Authorities in France and the Netherlands raided Netflix’s Paris and Amsterdam offices as part of a tax fraud investigation. The probe, initiated in 2022, focuses on allegations of concealed tax fraud and undeclared work between 2019 and 2021. Netflix faced scrutiny over its previous practice of routing French revenue through the Netherlands, which resulted in a substantial tax increase once abandoned.

Read more here.

South Korean Sirius Airlines investigated over payroll irregularities

South Korean cargo operator Sirius Airlines is under investigation following allegations of payroll arrears. The probe was launched after reports had been made that the company failed to meet wage obligations to its employees. Authorities are examining whether Sirius Airlines adhered to labor laws and properly compensated its workforce during its initial operational phase.

Read more here.

Updates on electronic invoicing mandates across the EU

As electronic invoicing becomes a cornerstone of modern business operations, governments worldwide are implementing regulations to standardize and streamline the process, also in the EU. With the European Commission’s VAT in the Digital Age proposal (ViDA), which also covers e-invoicing and digital reporting, electronic invoicing is expected to gain greater momentum as an increasing number of EU members are introducing e-invoicing mandates.

Germany plans to enforce mandatory e-invoicing for domestic B2B transactions starting January 2025, exempting certain small transactions and services​. Poland has set February 2026 as the deadline for large businesses to adopt its KSeF e-invoicing platform, with phased implementation for smaller entities​. Meanwhile, France is set to reform its electronic invoicing system.

For more details, check the respective country fact sheets.

Implications for payroll upon Trump’s return to White House

Former President Trump’s election victory signals potential major shifts in U.S. payroll regulations. His administration is expected to roll back Biden-era expansions in worker protections and federal agency oversight, particularly regarding wage and hour laws, overtime exemptions, and enforcement actions.

Cuts in IRS funding and changes to payroll tax administration may impact compliance and reporting. Proposals like tax-free tips and new approaches to tariffs could reshape payroll practices. Payroll professionals should closely monitor upcoming regulatory changes to navigate potential disruptions effectively.

Read more here.

Chile introduces new tax compliance bill

Chile recently enacted a comprehensive Tax Compliance Bill (Act 21.713) under its Fiscal Pact for Development, introducing significant changes to tax laws aimed at improving compliance and modernizing regulations. Key provisions include:

• General Anti-Avoidance Rule (GAAR): Adjustments to the application and administrative processes of GAAR aim to improve clarity and enforcement against tax avoidance.

• Transfer pricing rules: These now align with OECD standards, emphasizing the arm’s length principle and ensuring accurate valuation for cross-border transactions.

• Value-Added Tax (VAT): Digital platforms are designated as VAT taxpayers, and a new regime applies VAT to imported tangible goods sold to Chilean residents.

• Temporary tax amnesty: Taxpayers can declare previously undeclared foreign assets at a flat tax rate of 12%, applicable to holdings established before January 1, 2023.

• Penalty adjustments: A new penalty interest rate of 1.5% per month is introduced for late tax payments.

The reforms affect payroll operations as businesses must update systems to accommodate VAT and transfer pricing changes while ensuring compliance with expanded audit and reporting requirements.

Read more here.

China expands public holiday entitlement for 2025

Starting in 2025, China will add two public holidays, bringing the total to 13. The new holidays include Lunar New Year’s Eve and May 2 for Labour Day. Employers must adapt policies, including updating employee handbooks and recalculating working day averages. Employees working on these holidays will be entitled to 300% overtime pay.

While average daily wage calculations remain unchanged, other metrics, such as unused leave payouts, may require adjustments. The changes aim to better align work-life balance with cultural observances.

Read more here.

The UK Government’s Budget, presented on 30th October 2024, outlined several measures set to affect employers in the upcoming financial year. Here is a summary of the key announcements regarding changes to wages, National Insurance, and employee benefits.

• Minimum wage updates: From April 2025, the national minimum wage will increase to GBP 12.21 per hour for workers aged 21 and over.

• Changes to the National Insurance Contributions: Employer NICs will rise by 1.2 percentage points to 15% starting 6 April 2025, with the per-employee threshold reduced from GBP 9,100 to GBP 5,000 annually. This will lead to higher NICs liabilities for many employers.

• Benefits in kind regulations: Effective April 2026, most benefits in kind will be subject to payrolling, except employment-related loans and accommodations, which will remain voluntary for now.

Read more here.

Payroll Guide

The Complete Payroll Guide for the UK

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With the current payroll talent shortage, there are plenty of exciting opportunities for payroll professionals. Here is an overview of some current remote payroll and compliance jobs.

Team Lead Tax and VAT Compliance - Taxdoo

Taxdoo is looking for a Team Lead Tax and VAT Compliance. The role is fully remote, and responsibilities include developing, implementing, and overseeing the organization’s compliance strategy for the Czech Republic, Great Britain, Poland, and Italy to ensure full VAT regulatory alignment in each region and designing and implementing compliance programs, policies, and procedures to mitigate risks and ensure seamless operations.

Find more details here.

Europe Payroll Manager - Gympass

Gympass is hiring a Payroll Manager Europe to oversee payroll operations across multiple European countries. Responsibilities include managing payroll teams, ensuring compliance with tax laws, handling payroll systems, and generating reports for management. Ideal candidates should have 4-5 years of payroll experience in Europe, strong knowledge of payroll software, and familiarity with labor regulations.

Find more details here.

Global Payroll Manager - Toku

Toku is hiring a Global Payroll Manager to oversee payroll operations at scale, ensuring client satisfaction and compliance. It’s a remote role that combines payroll expertise with customer relationship management, handling onboarding, issue resolution, and collaboration with internal teams. Candidates should have 3+ years of experience in payroll, strong communication skills, and a customer-centric mindset.

Find more details here.

Global Payroll Manager - Billenium

Billennium is looking for a Global Payroll Manager to lead payroll and HR operations across multiple regions, focusing on compliance, process optimization, and technology integration. The fully remote role involves managing distributed teams, standardizing payroll and HR processes, and supporting expansion into new locations. Ideal candidates have experience with global payroll systems, international labor laws (DACH, Asia, U.S.), and setting up Shared Service Centers.

Find more details here.

Associate Director, EMEA Payroll Operations - iiPay

iiPay is recruiting an experienced Associate Director, EMEA Payroll Operations. The role is fully remote but will require visits to our global iiPay sites and offices, in addition to client visits globally. Candidates will be responsible for the delivery of EMEA managed payroll services to iiPay’s global clients, setting the strategic direction of the Payroll Operations team and working with the wider business to improve processes and enhance the value that the Operations team can bring to each of our clients’ organizations.

Find more details here.

Payroll is all about facts and numbers. Here are some interesting facts and statistics from the global payroll space.

• The average payroll accuracy rate is just 78%. (Source: ADP)

• 90% of the French workforce are covered by collective bargaining agreements. (Source: European Foundation for the Improvement of Living and Working Conditions)

• 67% of organizations are training existing, non-payroll staff to work in payroll. (Source: ADP)

GPA Payroll Symposium in Dublin

The GPA Payroll Symposium on December 3, 2024, at the Gibson Hotel in Dublin, Ireland, will bring together payroll professionals to explore the latest industry trends. Key sessions include updates on global mobility, strategies for building effective workplace relationships, and a panel discussion on "Payroll 2025 and Beyond," focusing on emerging trends and leadership challenges. Attendees will gain actionable insights and network with peers, equipping them to navigate the evolving payroll landscape.

Read more here.

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Top payroll conferences and congresses to attend in 2025

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Lano’s ultimate business year-end checklist

There is a vast variety of tasks businesses have on their to-do list as the year comes to a close. Lano now provides a complete year-end checklist that offers detailed guidance on what needs to be done at the end of the business year, including:

• Business financial assessment,

• Business strategy, goals, and roadmap,

• HR management and people strategy, and

• Payroll management and compliance.

Download the checklist here.

The Payroll Disruptors Digest: Spotlight on no-code payroll software

In the latest edition of his bi-weekly LinkedIn newsletter, The Payroll Disruptors Digest, Nick Day—payroll and HR recruitment expert and founder of JGA Recruitment—explores the transformative potential of no-code payroll software.

He highlights its simplicity, cost-efficiency, and adaptability, comparing it to "LEGO for payroll." While the technology promises rapid deployment and seamless integrations, Day also cautions about its limitations, including data security, scalability challenges, and reliance on vendors.

Read more here.

Have you recently written or read a great article or discovered another great resource we should know about? Write to us and we will include you in our next Global Payroll and Compliance News Update.