{"id":3284,"date":"2024-03-15T17:28:23","date_gmt":"2024-03-15T17:28:23","guid":{"rendered":"https:\/\/rethinkq.adp.com\/?p=3284"},"modified":"2024-09-03T10:16:55","modified_gmt":"2024-09-03T09:16:55","slug":"cross-border-commuters","status":"publish","type":"post","link":"https:\/\/rethinkq.adp.com\/cross-border-commuters\/","title":{"rendered":"How to handle cross-border commuters\u00a0"},"content":{"rendered":"\n<header class=\"entry-header bg-adp-tan block--article-header alignfull block--article-header\" >\n\n  \n\n<figure class=\"wp-block-image size-full entry--image\"><img decoding=\"async\" width=\"1920\" height=\"1280\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/iStock-512627676.jpg\" alt=\"\" class=\"wp-image-3308\" srcset=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/iStock-512627676.jpg 1920w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/iStock-512627676-300x200.jpg 300w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/iStock-512627676-1024x683.jpg 1024w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/iStock-512627676-768x512.jpg 768w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/iStock-512627676-50x33.jpg 50w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/iStock-512627676-1600x1067.jpg 1600w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/iStock-512627676-1536x1024.jpg 1536w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/iStock-512627676-375x250.jpg 375w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-group entry--title-wrapper\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\"><div class=\"entry--social-share\">\n  <ul>\n    <li><a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/rethinkq.adp.com\/cross-border-commuters\/&#038;t=How to handle cross-border commuters\u00a0\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/themes\/rethink-quarterly\/img\/facebook.svg\" alt=\"Facebook logo - click to share this article on Facebook\"><\/a><\/li>\n    <li><a href=\"http:\/\/twitter.com\/share?text=How to handle cross-border commuters\u00a0&#038;url=https:\/\/rethinkq.adp.com\/cross-border-commuters\/\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/themes\/rethink-quarterly\/img\/twitter.svg\" alt=\"Twitter logo - click to share this article on Twitter\"><\/a><\/li>\n    <li><a href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Frethinkq.adp.com%2Fcross-border-commuters%2F\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/themes\/rethink-quarterly\/img\/linkedin.svg\" alt=\"LinkedIn logo - click to share this article on Facebook\"><\/a><\/li>\n  <\/ul>\n<\/div>\n\n          <span class=\"entry--tag tag-style\">Thought leadership<\/span>\n    \n  <h1 class=\"entry-title\">How to handle cross-border commuters\u00a0<\/h1>\n\n\n<p class=\"is-style-summary-style\">Maxi-passports, daily queues and paying tax just once: the life of a cross-border commuter.<\/p>\n<\/div><\/div>\n\n\n  <div class=\"entry--meta content-width\">\n           <p class=\"authors\">By\n                        <a href=\"https:\/\/rethinkq.adp.com\/author\/marylou-costa\/\">MaryLou Costa<\/a>\n\n             \n         \n     <\/p>\n    \n  \n  <p>15 March 2024  <span class=\"desktop-only\">\u2014<\/span> <a href=\"https:\/\/rethinkq.adp.com\/issue-11-borders\/\">Issue 11: Borders<\/a> \n  <\/div><!-- .entry-meta -->\n\n<\/header><!-- .entry-header -->\n\t<div class=\"entry-content content-width\">\n\n\n\n<p>Since 2016, IT company director Hannah has filled five passports.&nbsp;<\/p>\n\n\n\n<p>As a result of commuting most days from her home base of Ladybrand, South Africa, over the border to Maseru, Lesotho, she\u2019s accumulated four passport stamps each day \u2014 two on each side.<\/p>\n\n\n\n<p>Being a cross-border commuter like Hannah is a pricey, time-consuming, admin-heavy business, despite land-locked Lesotho sharing a 909 km border with South Africa, which completely surrounds it. Ladybrand is just 21 km from Maseru.<\/p>\n\n\n\n<p>Hannah\u2019s 48-page \u201cmaxi\u201d passport doubled in price last November to 1,200 South African rand (ZAR, around $66). Before that, after pandemic restrictions were lifted in 2021, a fortnightly Covid test was required, at a cost of 800 ZAR (around $44). This also added to the queue at the border Hannah found herself in almost daily. At its worst, it could take three hours to get back into South Africa, for what would essentially otherwise be a 20-minute drive.<\/p>\n\n\n\n<p>Hannah helps run an IT business headquartered in Maseru that\u2019s been in the family since the late 1970s. Managing the company requires giving in-person directions to staff based on the ground, so despite the headaches and hiccups, making the trip across the border is simply part of her job description, including the logistic, financial and administrative considerations that come with it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When the grass is greener on the other side<\/h2>\n\n\n\n<p>Hannah is one of an <a href=\"https:\/\/pmg.org.za\/committee-meeting\/9971\/#:~:text=This%20dependency%20on%20South%20Africa,Lesotho%20on%20a%20daily%20basis.\" target=\"_blank\" rel=\"noreferrer noopener\">estimated<\/a> 28,000 people that cross the South Africa-Lesotho border daily. Cross-border commuters like Hannah \u2014 who live on one side of a border and travel to the other regularly for work \u2014 are found all over the world, wherever these borders offer close proximity to an urban center and therefore employment opportunities.&nbsp;<\/p>\n\n\n\n<p>For example, around 250,000 people daily use the Johor-Singapore Causeway between <a href=\"\/border-lines-malaysia-singapore\/\">Malaysia and Singapore<\/a>, with Malaysians drawn to better job opportunities and a more favorable currency on the other side. In Mexico, around <a href=\"https:\/\/doi.org\/10.21670\/ref.2307118\" target=\"_blank\" rel=\"noreferrer noopener\">90,000<\/a> people cross into the U.S. regularly for work, making up around 7% of the collective salaries earned by households in northern Mexico municipalities.&nbsp;<\/p>\n\n\n\n<p>Within the E.U., thanks to the free movement principle, nearly <a href=\"https:\/\/ec.europa.eu\/eurostat\/cache\/digpub\/eumove\/bloc-2c.html?lang=en#:~:text=In%20this%20chapter%2C%20we%20will,nearly%201%20%25%20of%20all%20employed.\" target=\"_blank\" rel=\"noreferrer noopener\">2 million<\/a> people fit the description of a cross-border commuter. The most common commutes are between Poland and Germany, France and Luxembourg, Hungary and Austria, Germany and Luxembourg, and France and Belgium.&nbsp;<\/p>\n\n\n\n<p>At borders where free movement doesn\u2019t apply, as in Hannah\u2019s situation, traffic congestion and queues are common. As a South African resident, Hannah also needs a special permit to work in Lesotho, which is also the case for commuters crossing the border in Malaysia-Singapore, Mexico-U.S., and into the E.U. for non-E.U. citizens.<\/p>\n\n\n\n<p>That work permit, once it\u2019s secured, brings together two key pieces of the puzzle: tax and payroll. In Hannah\u2019s case, all employees of Lesotho-based companies must register with Revenue Services Lesotho (RSL), which allocates individuals a taxpayer identification number, or TIN, which then links to their work permit. When it\u2019s time to pay salaries, Lesotho companies paying South African-based staff with valid work permits can do so via the regular PAYE process, where employees are paid their salary with tax withheld via the company, which pays it directly to RSL.<\/p>\n\n\n\n<figure class=\"wp-block-image alignwide size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/2manh16-1024x683.jpg\" alt=\"\" class=\"wp-image-3309\" srcset=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/2manh16-1024x683.jpg 1024w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/2manh16-300x200.jpg 300w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/2manh16-768x512.jpg 768w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/2manh16-50x33.jpg 50w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/2manh16-1600x1067.jpg 1600w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/2manh16-1536x1024.jpg 1536w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/2manh16-375x250.jpg 375w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/2manh16.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Keeping it simple with DTAs<\/h2>\n\n\n\n<p>Rather than pay tax twice to both the Lesotho and South African governments, employment situations like Hannah\u2019s are covered by the Double Taxation Agreement (DTA) South Africa has with Lesotho, which applies the credit method for the elimination of double taxation. Under the credit method, the country in which the employee is resident gives credit for the other country\u2019s tax against its own tax. In addition, South Africa provides a foreign tax credit to South African tax residents who pay tax in another country on income which is also taxable in South Africa.<\/p>\n\n\n\n<p>South Africa has <a href=\"https:\/\/www.sars.gov.za\/legal-counsel\/international-treaties-agreements\/double-taxation-agreements-protocols\/dtas-and-protocols-africa\/\" target=\"_blank\" rel=\"noreferrer noopener\">DTAs<\/a> with 79 countries worldwide, to help residents avoid being taxed twice on the same income. These comprise 23 of the 54 countries in Africa, and include fellow neighboring countries Botswana, Namibia and Zimbabwe. In Europe, Germany, France, the U.K. and Italy are among those which enjoy DTAs with South Africa, extending throughout Asia to the likes of Japan, China and Indonesia, and across North and South America.<\/p>\n\n\n\n<p>According to the <a href=\"https:\/\/www.ictd.ac\/dataset\/tax-treaties-explorer\/\" target=\"_blank\" rel=\"noreferrer noopener\">International Center for Tax and Development<\/a>, there are over 3,000 tax treaties in place, with some of the most obvious ones occurring across <a href=\"https:\/\/taxation-customs.ec.europa.eu\/treaties-avoidance-double-taxation-concluded-member-states_en\" target=\"_blank\" rel=\"noreferrer noopener\">European borders<\/a>: Austria and Germany, France and Italy, and Spain and Portugal, for example. Some of these have been updated to reflect remote working. For example, from the beginning of 2023, the cross-border agreement between <a href=\"https:\/\/taxsummaries.pwc.com\/switzerland\/individual\/significant-developments\" target=\"_blank\" rel=\"noreferrer noopener\">France and Switzerland<\/a> authorizes cross-border commuters to work up to 40% from home without impacting their tax situation. Luxembourg and Germany have also implemented something <a href=\"https:\/\/www.multibriefs.com\/briefs\/gpmi\/Luxembourg.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">similar<\/a>.<\/p>\n\n\n\n<p>As a \u201cfrontalier,\u201d or cross-border commuter from France to Switzerland, Adam, a lawyer in the beauty industry, explains: \u201cYou pay taxes to Switzerland via payroll like PAYE, and then the Swiss canton pays the relevant amount to the French authorities. That means you do not owe anything extra when it comes time to do your French taxes.\u201d<\/p>\n\n\n\n<p>But some cross-border commuters still need to declare their income to one or both countries.&nbsp;<\/p>\n\n\n\n<p>For example, in South Africa, \u201cIf you apply the legal term \u2018resident,\u2019 a South African resident who is not out of the country for 60 consecutive days, and 183 days per year in total, but is earning a salary from work conducted in another country, needs to declare that they have paid foreign tax in their tax return,\u201d South African tax law specialist Alan Jacobs explains. That is then deducted when the tax owed is calculated, so essentially, tax is not paid twice.<\/p>\n\n\n<div class=\"block--sidebar bg-adp-navy alignleft\"><div class=\"block--sidebar__inner\">\n\n<p class=\"has-white-color has-text-color has-link-color wp-elements-6e3d0983b2844f1ca410d3bdacc55148\" style=\"font-size:32px\">ADP has experts on the ground in over 140 countries, offering a truly <a href=\"https:\/\/uk.adp.com\/what-we-offer\/products\/adp-global-payroll.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">global payroll solution<\/a>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"540\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/03\/adp-logo-1024x540.png\" alt=\"\" class=\"wp-image-3433\" style=\"width:50px\" srcset=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/03\/adp-logo-1024x540.png 1024w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/03\/adp-logo-300x158.png 300w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/03\/adp-logo-768x405.png 768w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/03\/adp-logo-50x26.png 50w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/03\/adp-logo.png 1238w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n<\/div><\/div>\n\n\n<p>There could also be discrepancies in terms of tax deductible expenses. As Jenny Klein, principal tax associate at African law firm ENS, explains, domestic tax laws of different countries may provide for different tax treatment of income and\/or deductible expenses.&nbsp;<\/p>\n\n\n\n<p>\u201cSo it is possible that, for example, one country may allow the deduction of a particular expense which is not tax deductible in another country, or that pension income is taxed differently \u2014 but this is based on each country\u2019s domestic tax laws rather than the terms of any applicable DTA,\u201d Klein says.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Other cross-border commuters<\/h2>\n\n\n\n<p>While an almost daily cross-border commute like Hannah\u2019s is common for the hundreds of companies that employ people on either side of the South Africa-Lesotho border, there can be a number of other scenarios where it\u2019s necessary to understand how to avoid double taxation.<\/p>\n\n\n\n<p>Klein gives the examples of secondments, remote working arrangements or fly-in\/fly-out roles. In a secondment, a South African employer can assign or second an individual to a subsidiary in another country, for a period of several weeks to several years. In a remote work setup, an employee could live in a foreign country but work for a South African company.&nbsp;<\/p>\n\n\n\n<p>A South African resident could also, for example, work at a mine in Namibia, flying in and out on a weekly basis. In all situations, the relevant work permits and visas are still required, and the employer needs to understand if a DTA applies, and if so, what the specific conditions are, as these may vary. A South African company could also opt to set up a branch or subsidiary in the foreign country, through which they could employ people directly.<\/p>\n\n\n\n<p>\u201cMy advice is you need to plan cross-border arrangements in advance, and get proper tax advice to make sure you understand what the potential consequences are of the arrangement and to meet all the tax compliance obligations in both countries, for the employer and the employee,\u201d Klein says.<\/p>\n\n\n\n<p>Despite the complexity of cross-border commuting, the economic and commercial benefits are evident from the employer, individual and government perspectives: tapping into greater employment and expansion opportunities while fostering international relationships.<\/p>\n\n\n\n<p>\u201cYou\u2019re likely to always have South African-based employees who work in Lesotho because of its proximity to South Africa, and the fact there would always be associated companies in the two countries \u2014 I don\u2019t see that changing, because that\u2019s driven by commercial considerations,\u201d Klein says. \u201cSouth Africa\u2019s economy is also larger and more robust than many of its neighbors, so it\u2019s a quite popular holding company jurisdiction.\u201d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Commuting as a legacy<\/h2>\n\n\n\n<p>For Hannah, commuting across the border has become part of the family legacy. \u201cMy great-grandad opened this company over 40 years ago now, and my family has been doing it for all these years. They&#8217;ve been through more than I have,\u201d she says. \u201cSome family members used to travel on the same bridge as a train line, so they would have to watch out for a train if they were going in the opposite direction.\u201d<\/p>\n\n\n\n<p>She doesn\u2019t expect the situation to change anytime soon.<\/p>\n\n\n\n<p>\u201cOur whole family lives in South Africa and owns this company, so we can\u2019t leave it up to other people all the time. There needs to be a presence from the family,\u201d she says.&nbsp;<\/p>\n\n\n\n<p>She does, however, allow herself to work from home on Fridays. \u201cThat&#8217;s when the border tends to get a bit hectic, so sitting in the queue for an hour, and then getting home, cooking dinner, then putting my 5-year-old in the bath really does not make my week any better,\u201d Hannah says.<\/p>\n\n\n<div class=\"block--author\">      <div class=\"block-author__inner\">\n        <div class=\"author--image\">\n                      <a href=\"https:\/\/rethinkq.adp.com\/author\/marylou-costa\/\"><img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/maryloucosta-298x305.jpg\" alt=\"\" \/><\/a>\n                  <\/div>\n        <div class=\"author--info\">\n                      <a href=\"https:\/\/rethinkq.adp.com\/author\/marylou-costa\/\" class=\"author--name\">MaryLou Costa<\/a>\n\n          \n          <p>MaryLou Costa is a freelance journalist covering the future of work, workplace gender equality, sustainability, innovation, startups, parenting, women\u2019s health, mental health and travel. Her work has featured in Fast Company, BBC, Insider, Sifted, Stylist, Women\u2019s Health, Refinery29, WorkLife and others.<\/p>\n          <div class=\"block--author-social\"><ul class=\"author--socials\"><li><a href=\"https:\/\/www.linkedin.com\/in\/marylou-costa-72523714\/\" title=\"LinkedIn\" target=\"_blank\"><i class=\"fab fa-linkedin\"><\/i><\/a><\/li><\/ul><\/div>\n        <\/div>\n      <\/div>\n       <\/div>\n\n<div class=\"block--recommended-content alignwide is-style-bg-adp-tan\"><div class=\"block-recommended-content__inner\">\n\n<h2 class=\"wp-block-heading\">Read more<\/h2>\n\n\n<div class=\"block--article-pushpoint pushpoint__small\">      <div class=\"block-article-pushpoint__inner\">\n        <a href=\"https:\/\/rethinkq.adp.com\/worley-payroll-farhad-mahbub\/\">\n        <div class=\"pushpoint--image\">\n          <img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2023\/05\/Picture3-minwide-1-1084x576.jpg\" alt=\"\" \/>\n        <\/div>\n        <div class=\"pushpoint--info\">\n                    <span class=\"pushpoint--title\">Farhad Mahbub\u2019s journey to automation with purpose<\/span>\n          <p>Worley\u2019s Global Payroll Transformation Lead took a chance \u2014 and brought ADP along for the ride \u2014 to improve payroll for teams spread across 49 countries.\n<\/p>        <\/div>\n      <\/a><\/div> <\/div>\n\n<div class=\"block--article-pushpoint pushpoint__small\">      <div class=\"block-article-pushpoint__inner\">\n        <a href=\"https:\/\/rethinkq.adp.com\/border-lines-malaysia-singapore\/\">\n        <div class=\"pushpoint--image\">\n          <img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2024\/02\/TN_3780-1084x576.jpg\" alt=\"\" \/>\n        <\/div>\n        <div class=\"pushpoint--info\">\n                    <span class=\"pushpoint--title\">Border lines: Malaysia \u2013 Singapore<\/span>\n          <p>Sharmin Nishaa commutes between her home in Johor Bahru and her job in Singapore via the world\u2019s busiest land border crossing: the Johor\u2013Singapore Causeway.<\/p>        <\/div>\n      <\/a><\/div> <\/div>\n\n<div class=\"block--article-pushpoint pushpoint__small\">      <div class=\"block-article-pushpoint__inner\">\n        <a href=\"https:\/\/rethinkq.adp.com\/volker-schrank-cybersecurity-mondelez\/\">\n        <div class=\"pushpoint--image\">\n          <img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/Screen-Shot-2022-11-11-at-10_27_28-AM-1084x576.png\" alt=\"\" \/>\n        <\/div>\n        <div class=\"pushpoint--info\">\n                    <span class=\"pushpoint--title\">Volker Schrank on the importance of cybersecurity<\/span>\n          <p>Upgrading global payroll processes at Mondel\u0113z International was a big investment and a tough sell \u2014 until a ransomware attack changed everything.\n<\/p>        <\/div>\n      <\/a><\/div> <\/div>\n<\/div><\/div>\n\n\n<section class=\"wp-block-group alignfull section--sign-up has-background\" style=\"background-color:#7967ae\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-align-center is-style-default has-white-color has-text-color has-large-font-size\"><a href=\"\/sign-up\/\">Sign up<\/a> to keep up to date with ReThink Q.<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Maxi-passports, daily queues and paying tax just once: the life of a cross-border commuter.<\/p>\n","protected":false},"author":1,"featured_media":3308,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[115],"tags":[456,295,263,45],"coauthors":[451],"class_list":["post-3284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thought-leadership","tag-commuters","tag-global-payroll","tag-global-workforce","tag-thought-leadership","issue-issue-11-borders"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - 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