Tax Alerts

Stock market
  • Publication
  • October 20, 2026

In this alert:

The hidden tax cost of your remote employee

As remote and hybrid working models continue to reshape the global workforce, businesses are increasingly facing the hidden tax and regulatory consequences of employees working across borders. What may appear to be a simple remote arrangement can, in practice, create significant exposure for employers, particularly where an employee’s presence in another jurisdiction gives rise to local tax, payroll, corporate, or registration obligations.

This alert outlines the key issues that organisations should consider when employees perform services from another country, including permanent establishment risk, payroll withholding, social security contributions, VAT implications, and broader legal and regulatory requirements. It also highlights the importance of implementing clear governance, tracking employee locations, and assessing whether remote working arrangements are driven by personal preference or business activity in order to manage compliance obligations effectively.

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Ayesha Bedwei Ibe

Ayesha Bedwei Ibe

Partner | Global Tax and Legal Services People Leader, WMA Tax Leader, PwC Ghana

Tel: +233 (0) 30 276 1500

Abeku Gyan-Quansah

Abeku Gyan-Quansah

Partner, PwC Ghana

Tel: +233 (0) 30 276 1500

Lydia  Pwadura

Lydia Pwadura

Partner | WMA Corporate Responsibility Leader, PwC Ghana

Tel: +233 (0) 30 276 1500

Kingsley Owusu-Ewli

Kingsley Owusu-Ewli

Partner, PwC Ghana

Tel: +233 (0) 30 276 1500

Dzidzedze Fiadjoe

Dzidzedze Fiadjoe

Partner, PwC Ghana

Tel: +233 (0) 30 276 1500

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