Permanent establishment risk is the chance that a company's activity abroad, such as staff working or signing deals there, creates a taxable presence. The company may then owe tax and filings it did not plan for.
Contractor misclassification is treating a worker as an independent contractor when, under the relevant law, the relationship is really employment. It can expose the business to back taxes, unpaid benefits, penalties and claims from the worker.
An employer of record (EOR) is a company that legally employs workers on another business's behalf in a country where that business has no entity. The EOR holds the employment contract, runs payroll and meets local employment duties, while the client directs the daily work.
A remote developer is a software engineer who works away from the company's offices, often in another city or country. They join the team through shared tools, code repositories and scheduled calls rather than a desk on site.
Visa sponsorship is when an employer formally supports a foreign worker's application to live and work in a country. The sponsor usually takes on legal duties such as meeting wage rules, keeping records and reporting changes.
Global payroll is the process of paying employees in several countries accurately and on time. It applies each country's tax, social contribution, benefit and reporting rules, usually in local currency through one central process.
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