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September 6, 2023

Asean Mobility Spotlight (August 2023)

In this edition of EY’s Asean Mobility Spotlight, attached below, we focus on the compliance considerations and areas of risk for remote workers in selected Asean jurisdictions. As organizations define their stance on international remote working arrangements, understanding what is required and who is responsible is key. Organizations need to adopt a forward-looking approach and develop a robust framework to manage the growing complexities and risks associated with international remote working arrangements.

While the offer of flexibility may be appealing to both employees and employers, international remote working does give rise to compliance risks. Individual income tax, social security, immigration requirements and corporate tax implications, as well as approaches to monitoring and tracking employee’s whereabouts, must all be considered when developing an international remote working strategy to avoid potential non-compliance. This is a complex area and the interplay of treaties and government initiatives should also be considered.


Asean Mobility Spotlight (August 2023)