聚焦东盟流动性（2023年8月）

2023年8月 摘要 近年来，跨国远程办公日益成为备受关注的话题。最初，跨国远程办公是为了应对新冠肺炎疫情期间的封锁带来的挑战，同时满足员工的个人需求，但目前正逐步发展成组织机构长期人才战略的重要一环。越来越多的组织机构正在探索跨国远程办公政策和计划，以解决本土技术短缺问题，推进更广泛的全球人才目标，并打造灵活性，满足不断变化的员工优先事项。 “远程办公”一词涵盖了广泛的工作安排。根据具体的风险偏好和人才需求，组织机构可能向员工提供灵活的办公方式，如在同一管辖区内居家办公，支持员工在度假地点远程办公的工作假期，以及支持员工处理个人事务的临时工作安排等。另外，组织机构可以探索招聘长期远程办公职位，无需员工进行国内搬迁或跨国搬迁即可满足人才需求。 虽然跨国远程办公带来的灵活性对员工和雇主均具有吸引力，但确实也会引发合规风险。在制定跨国远程办公策略时，组织机构必须全面考虑个人所得税、社会保障、移民规定、企业所得税影响以及员工工作轨迹的监督与追踪方法等，以规避潜在的违规风险。这是一个复杂的领域，各种条约与政府方案的相互影响也应予以考虑。 本期《聚焦东盟流动性》着重阐述了远程办公人员在特定东盟管辖区内的合规考虑事项和风险领域。组织机构在确定其对跨国远程办公安排的立场时，了解具体要求和责任人十分关键，需要采取前瞻性的方法，并制定稳健的框架，来管理跨国远程办公安排日益增加的复杂性及相关风险。 Indonesia In the case where the expatriate is employed byan overseas entity and performs work remotelyfrom Indonesia, there is no specific regulation onthis other than the regulation of working holidayvisa (WHV) for Australians. The WHV may grantAustralian citizens with temporary residence inIndonesia. Generally, this type of visa is grantedbased on a cooperation agreement madebetween state governments with reciprocaltreatment, which is intended to establishcultural exchanges between its citizens. This oneyear granted visa is intended for a non-formalworking in the fields of education, tourism,health, social work, sports and culture. Individual income tax implication ►There is no specific tax residency rules forinternational remote working individuals in Indonesia.The general tax residency would apply. If their presence will be from 183 days or more withinany 12-months period, they will be considered as taxresidents. Also, if they come to Indonesia in acalendar year with intention to reside in Indonesia,they will be considered as tax residents since the firstarrival day. Being tax residents, they have theobligation to file annual individual income tax returnon their worldwide income and obtain an individualtax code number. ►Determining whether a PE is created or not isimportant as it impacts the Indonesian taxobligation of the overseas entity employing theforeigner. To determine whether the individualworking remotely in Indonesia may create a PEin Indonesia, it is required to refer to the taxtreaty between Indonesia and the home countryemployer. Also, the nature of activitiesperformed by the individual and the period ofactivity in Indonesia will determine whether theindividual will create a PE of the foreigncompany in Indonesia. If their presence will be less than 183 days within any12-month period and they do not intend to reside inIndonesia, they will be considered as taxnon residents. Accordingly, they are taxed onIndonesia sourced income with no annual filingrequirement. Individual tax code number is not alsorequired. The tax obligation will be settled throughwithholding mechanism by Indonesian employer onthe provided remuneration. ►The overseas entity which employs the foreignerworking remotely from Indonesia will have noobligation to withhold payroll tax and report it toIndonesian tax authority unless the overseas entity isconsidered to have a permanent establishment (PE)resulting in the withholding tax obligations. ►There are no specific regulations on socialsecurity related to remote workers. In general,the Indonesian entity as the employer will havean obligation to register for the expatriateemployees working in Indonesia for more thansix months the healthcare scheme (BPJSKesehatan) and social security scheme (BPJSKetenagakerjaan). Other considerations ►In general, individual who will be working or staying inIndonesia is required to obtain a stay permit and workpermit. Application for work permit and stay permitfor expatriate employee should be sponsored by anIndonesian company or a subsidiary of foreigncompany, which has business license in Indonesia. Ifthere is no Indonesian company, the stay permit andwork permit for the employee cannot be obtained. Malaysia Other considerations Individual income tax implication ►If an inbound remote worker is not a Malaysiancitizen or permanent resident in Malaysia, thereis a requirement to obtain a valid work permitbefore exercising the foreign employmentremotely in Malaysia. Where a Malaysian entitysponsors the work permit, the said entity shallbe the deemed employer of the inbound remoteworker in Malaysia. ►In Malaysia, income accrued in or derived fromexercising an employment in Malaysia, or an incidentalemployment exercised remotely from outsideMalaysia, is subject to Malaysian income tax under theterritorial scope of taxation, regardless of theindividual’s nationality or citizenship, where theindividual is paid, or where the individual’s contractis signed. ►If it is assessed that an overseas employmentwas exercised remotely in Malaysia or where theexercise of employment overseas is deemedincidental to Malaysian employment, the legal ordeemed employer in Malaysia is responsible tofulfill the employer’s statutory obligations perthe following legislation, where applicable: ►If it is assessed that an overseas employment wasexercised remotely in Mala