TAX AND SOCIAL SECURITY COMPLIANCE

We can generically define social security as any social protection program established by the government to provide citizens with a degree of income whenever they are faced with specific contingencies. Such contingencies can include disability, old age, incapacity, or unemployment.

Suppose the overseas employer is located in a Country not fully or partially adhering to the convention in terms of social security with Italy. In that case, it must be compliant with the Social Security obligation of the hosting Country.

If the seconded employee is considered an Italian tax resident, they should pay Italian tax on his worldwide revenues.

LDP Tax and Social Security Compliance Services 

• deliver to Social Security all the mandatory communications
• prepare and submit to the tax authority the seconded tax return form