Insight

Workforce Operations

Tackling Tax Today

Bob Mischler

Bob Mischler

National Principal-In-Charge, GMS, KPMG US

+1 212-872-3174

Robert Delgado

Robert Delgado

Principal, Compensation & Benefits, Washington National Tax, KPMG US

+1 858-750-7133

Joe Hargrove

Joe Hargrove

Principal, Head of Tax Markets & Services, KPMG US

+1 212-872-5521

Companies need to manage issues of a new work environment, including employees working from home, employer and employee side benefits, in-country permanent establishment/state nexus, loan staff, and others. Find KPMG insights on the related tax considerations and tax planning below. 

Articles – Compensations and benefits

Payroll Offsets Using R&D Tax Credits

March 20, 2020

Small businesses may be looking for ways to better manage cash flow and total tax liabilities—in particular given the challenges that U.S. businesses are facing with regard to the COVID-19 pandemic. A section 41(h) election may provide opportunities for eligible small businesses. Under section 41(h), a qualified small business can elect to convert up to $250,000 per year, for up to five years, into payroll offset credits.

Employers Providing Employee Hardship Assistance Related to Coronavirus

March 17, 2020

On March 13, 2020, President Trump declared the coronavirus outbreak to be a national emergency. This declaration not only frees up resources that the federal government may use to address the crisis but also expands the options that businesses have to help employees. This report reviews the options for employer to provide assistance directly or through charities or foundations.

Compensation Benefits Concerns in Uncertain Times—Telecommuting and Other Items

March 15, 2020

Efforts to contain the 2019 novel coronavirus (COVID-19), declared by the World Health Organization as a pandemic, have led many employers (whether voluntarily or pursuant to government action) to change the normal working environment and operating procedures. This report focuses on the initial approaches that employers are taking, such as increased telecommuting, and the resultant tax considerations.

Articles – Global mobility

Podcasts – Global mobility

Webcast replays

In case you missed ...


September 10 |  Applying a "Work Anywhere" Culture for Your Organizations: Navigating through International and Domestic Issues

Shares the KPMG perspective on how mobility can help companies navigate through international and domestic issues, covering employee, organizational, and potential regulatory impacts.

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June 26 | Managing a Virtual Workforce during Compliance Season – A Corptax Perspective for International Compliance

KPMG TaxWatch webcast | Highlights areas that will help avoid diagnostic errors, as well as other issues that can trigger concerns with the IRS related to international tax calculations, in light of the need to manage resource constraints and control budgeted in a virtual environment, especially if supporting tools/technology and third-party service providers are part of the process.

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June 19 | Managing a Virtual Workforce during Compliance Season – A Corptax Perspective for Federal and State Returns

KPMG TaxWatch webcast | Highlights highlight areas that will help avoid diagnostic errors, as well as other issues that can trigger concerns with the IRS and state taxing authorities, in light of the need to manage resource constraints and control budgeted in a virtual environment, especially if supporting tools/technology and third-party service providers are part of the process.

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June 11 | Work Anywhere, Together

KPMG TaxWatch webcast | Shares the KPMG perspective on how organizations are addressing the potential tax implications of global remote work arrangements, including market trends and considerations for employees working remotely; potential benefits of developing a Work Anywhere operating model and managing tax risk; and tax considerations of bringing Work Anywhere to life for your organization.

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May 29 | Family Office Fridays: Employee Retention Credit and Other Compensation and Benefit Considerations for Family Offices

KPMG TaxWatch webcast | Discusses the current compensation and benefits considerations affecting family offices and high-net-wealth individuals.

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May 15 | Not Quite Business as Usual: State Tax Implications of a Remote Workforce

KPMG TaxWatch webcast | Discusses state tax considerations for businesses where employees are working remotely.

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May 12 | Global Mobility: Responding to COVID-19

KPMG TaxWatch webcast | Looks into how global organizations have responded and continue to respond to COVID-19, including impacts from human resource, global mobility, and tax compliance perspectives--based on more than 25 client share forums last month and a recently conducted spot survey.

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April 30 | Employer Liquidity: Payroll Tax Deferrals & Employee Retention Credits

KPMG TaxWatch webcast | Discusses the CARES Act's payroll tax deferral and employee retention credit (ERC) and related developments and provides high-level observations regarding the FAQs released by the IRS on April 29 on the ERC.

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April 21 | Managing Employee and Mobility Issues through the Pandemic and Beyond

KPMG International Global Tax webcast | The Future of Tax & Legal | Explores employees away from their usual work location; accessing government stimulus packages; adjustments to pay and reward packages; and what immigration might look like in a post COVID-19 world.

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March 10 | Future of HR: Coronavirus – Tax and Employment Law Considerations

KPMG TaxWatch webcast | Discusses business continuity planning to protect staff and mitigate impact on business operations from high-level tax, legal and immigration perspectives, including how to manage a cross-border workforce and changes to employment and remuneration terms.

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Employment Tax Summary

August 19 | Payroll Insights | Review employment tax and telework guidance in response to COVID-19 from state and local jurisdictions | Summary presented in table format with hyperlinks to government websites for additional guidance.

August 19 | Payroll Insights | Review employment tax and telework guidance in response to COVID-19 from state and local jurisdictions | Summary presented in table format with hyperlinks to government websites for additional guidance.

Preparing for the Future

June 9 | A Journey through COVID-19 | Emerge stronger by evaluating and revolutionizing your global mobility program to adapt to the changing world. | A series of 8 articles from the KPMG Global Mobility team.

June 9 | A Journey through COVID-19 | Emerge stronger by evaluating and revolutionizing your global mobility program to adapt to the changing world. | A series of 8 articles from the KPMG Global Mobility team.

Employer-related Liquidity

April 3 | Tax Credits, Deferrals, and Efficiencies (COVID-19) | Read about select labor-related CARES Act, Families First Coronavirus Response Act, and COVID-19 National Emergency Declaration triggered tax provisions.

April 3 | Tax Credits, Deferrals, and Efficiencies (COVID-19) | Read about select labor-related CARES Act, Families First Coronavirus Response Act, and COVID-19 National Emergency Declaration triggered tax provisions.

COVID-19 Spot Surveys

Workforce Tax Ramifications

June 18 | Human resources, global mobility, immigration, tax, finance, and legal professionals respond to questions about their organization's response CARES Act tax provisions that affect mobility programs, employees, and family members.

June 18 | Human resources, global mobility, immigration, tax, finance, and legal professionals respond to questions about their organization's response CARES Act tax provisions that affect mobility programs, employees, and family members.

Total Rewards Programs

May 6 | Human resources, compensation and benefits, global mobility and tax professionals respond to questions about the impact of COVID-19 on their organization’s total rewards programs.

May 6 | Human resources, compensation and benefits, global mobility and tax professionals respond to questions about the impact of COVID-19 on their organization’s total rewards programs.

Globally Mobile Employees

April 17 | Human resources, global mobility, tax, and relocation professionals respond to questions about how their organization's are addressing the needs of international assignees in light of COVID-19 challenges.

April 17 | Human resources, global mobility, tax, and relocation professionals respond to questions about how their organization's are addressing the needs of international assignees in light of COVID-19 challenges.

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