This document serves as a legal and binding document regarding all employees of <Company Name> living outside of the United States. Regarding payroll taxes for said employees in Romania, the following shall apply:
Ultimately, each employee is responsible for his or her payroll taxes according to the laws of the jurisdiction where they reside. Employees must be in the United States (herein, US) for less than one hundred eighty-three (183) days in any calendar year. Employees are considered “Dependents-Personal Service” by the United States Internal Revenue Service (herein, IRS). Per the US IRS, any work performed by Dependents-Personal Service in the United States, such as installs or training, is taxable US payroll. However, there is no reporting on foreign sourced installs and training. Also, no Romanian employees of a United States Corporation qualify as exempt, per the US IRS.
Finally, in order to be employees of a United States Company while living in the Romanian, each employee must provide a US Work Identification Number or Social Security Number. These can be obtained through work visas, consulates, or a local international affairs division.
Please sign and return this document via facsimile or mail, in evidence that you have received and agreed to the information regarding your Payroll Taxes.
Eu ce nu inteleg din asta, firma asta ma considera angajatul lor sau imi spune ce conditii ar trebui sa fie indeplinite ca sa fiu angajatul lor ? Daca as fi considerat angajat nu mai vad rostul PFA-ului ... Daca in contract mai sunt si clauze de genul:
7 Tax liabilities
It is hereby declared that it is the intention of the parties that the Contractor shall have the status of a self-employed person and shall be responsible for all income tax liabilities and National Insurance or similar contributions in respect of his fees and the Contractor hereby indemnifies the Client in respect of any claims that may be made by the relevant authorities against the Client in respect of income tax or National Insurance or similar contributions relating to the Contractor's services hereunder.
sau
9 Nothing in this Agreement shall be construed or have effect as constituting any relationship of employees and employer between the Client and the Contractor.
nu inteleg rostul chestiei de mai sus in care se spune despre angajatii companiei ...