Global equity compensation legislative update October 2020

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October 2020

Overview

This issue addresses recent tax and regulatory changes in various jurisdictions:

  • Chile – Stock option plan classification update 
  • Global – Social Security: Alternative arrangements for international remote working 
  • Ireland – Updated PAYE rules for foreign employees with Irish workdays 
  • United Kingdom – National Insurance Contribution easement due to COVID-19 for employees not covered by a social security agreement

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Amy Lynn Flood

Partner, PwC US

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