Tools · For employers

Can they work from there?

For managers and HR. Someone on your team wants to work from abroad for a while. Tell us where, and for how long, and we will show you the four things that can turn a yes into a tax bill: their residence, your payroll, social security, and a taxable presence for the company.

Pick the country they want to work from, and the four checks appear here.

This is not tax or legal advice. It is the first filter: it tells you which questions to take to an adviser, and gives you the rule and source behind each one. Every case turns on facts it cannot see, from where the employee is resident to what their contract says.

How it counts. The stay is treated as one continuous stay of about 30 days a month, inside one counting period. Treaty lines are taken from each treaty's employment article; the residence lines come from the tax tracker. Checked 4 October 2026 against HMRC's and the IRS's treaty lists, the treaty texts, HMRC's NI38 guidance, gov.uk's guidance under the UK-EU trade agreement, and the SSA's list of agreements.

What it does not cover. Employment law, immigration (whether they may work there at all), and local payroll registration rules beyond those named. The OECD guidance on home offices comes from a summary of the November 2025 update; the OECD text itself could not be read for this page.