Q. "What are the rules for U.S. citizens working for our organization but living abroad?"
Answer:
Employing staff who live abroad or who work in another country for your church or organization comes with a very unique set of laws and regulations. This can include ensuring that pay, time off, and other employment policies are aligned with the country and even specific region where the employee is located. In these situations, we advise ministries to first seek legal counsel to ensure compliance.
As you navigate this, consider networking with other churches and ministries that also have international employees. They may have resources or best practices to share to avoid common pitfalls. Keep the following general guidelines in mind:
Seek Counsel. Consult legal, HR, and tax professionals who specialize in global or international business. They will be able to offer advice regarding specific scenarios and ensure you are aware of and in compliance with laws, best practices, and financial implications.
Stay up to date on changes that could impact employees working abroad who are required to travel back and forth. Make a practice of checking USCIS’ website and the Department of Homeland Security’s international travel page.
Prepare to adjust your processes and documentation and/or ensure what you are doing is compliant for international employees. Your hiring process may differ (i.e., recruitment, background checks, completing paperwork, etc.). You may even need to create or update a staff handbook specific to employees working abroad.
Consider cultural factors. Ensure employees are provided with appropriate cultural or language education if they will be working internationally.
Additional Resources:
IRS International Taxpayers: The IRS has instructions for individuals and employers regarding international taxation.
Social Security Administration (SSA) - Totalization Agreements: The SSA has information for employers to help prevent dual coverage for employees who may not be working in the U.S.
Rippling’s International Employment Law: Guide For Employers: Rippling has a helpful blog post regarding international employment law for employers.