Business travellers

How organisations can uncover their full business traveller potential today to stay ahead of the risks and raise up to the challenges posed by global mobility?

The global mobility demographics of businesses have shifted over the last few years. There has been a significant increase in the number of short-term business travellers and international commuters, and this trend is set to continue.

As the business environment has become more global, the level of data organisations hold is increasing and tax and political changes like BEPS and Brexit fundamentally alter the regulatory environment, the scrutiny of various authorities grows. It is vital companies recognise, track and manage their business traveller population to ensure global compliance, not only to minimise liabilities but also to benefit from protecting brand reputation, identifying cost saving opportunities and ensuring employee well-being and security.

Our approach

At PwC, we have a successful methodology to approach business travel conversations and can offer a suite of solutions from support with UK STBV compliance obligations, one-off health checks, ongoing dashboard risk reporting, through to policy and process support and technology-enabled solutions.

Supporting compliance:

Many organisations struggle with identifying who their business traveller population is and who has ownership for them. We offer a data driven health check, through which we:

Determine
Your current business traveller data sources, policies and process
Review
The data to identify potential personal tax, employment tax, corporate tax, social security and immigration risks.
Recommend
Process, policy and governance improvements to enhance your business traveller compliance.

Delivering efficiency

By working with you to help you understand your data, stakeholders and business requirements, we can support ongoing processes, which have efficient use of data at the core and help facilitate compliance in year.

Our health check can be performed as a one-off or on an ongoing basis (monthly, quarterly, annually), and can drive efficiencies for your UK Appendix 4 reporting and/or global STBV compliance obligations as all the data you need to comply is now available and easily understandable.

Ready for the digital age

PwC’s business travel solution is unique in the market as we take a holistic approach to helping our clients create a solution that works for them using a combination of technology and services.

We know that gathering quality data, and assessing and actioning the outcomes at the right time are some of the biggest challenges. We offer both pre and on travel assessment functionality, so you can respond to issues on a pro-active basis.

Our pre-travel assessment functionality ensures quality data is obtained (encompassing a direct feed from your travel providers), offers automated pre-travel immigration and tax assessments for most business travellers, and highlights the key areas of action. Our technology includes a market leading corporation tax functionality to track and report on risks including ‘triaging’ of issues for further investigation.

Our on-travel assessment functionality allows you to constantly monitor employment tax, corporate tax and immigration risk with reference to pre-determined thresholds so you can make timely interventions.

ready for the digital age

Commuters

Increased geographic flexibility and changing views on work/life balance means more employees live in a different country from that in which they work. Whilst this can benefit both the employee and employer, increasing the available talent pool, commuting across international borders or working from home in a different country can create tax, social security and corporate issues.

This is a distinct population from STBVs as it is the employees’ home country that needs to be considered, as opposed to their host country. As home location is a personal decision, often employers don't know employees are commuting making it difficult to manage the resulting compliance and legal requirements:

  • Payroll and reporting obligations in the employing location and the "home" location;
  • Social security contribution requirements;
  • Corporate tax reporting requirements and allocation of profits for tax purposes;
  • Immigration requirements, and
  • Employment laws (more than one country's laws may apply).

What next?

It's key to understand who your business traveller and/or commuter population is so you can put in place governance to manage the risks. Talk to us about how you can get the data and visibility you need, and what processes and policies we can support you to create for them to ensure compliance.

Contact us

Andrew Williams

Director, PwC United Kingdom

Tel: +44 (0)20 7213 5353

Sarah Mullen

Senior manager, PwC United Kingdom

Tel: +44 (0)118 938 3112

Michael Lamb

Global Mobility Specialist, PwC United Kingdom

Tel: +44 (0)20 7213 5557

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