Remote Workers

HR & Payroll Solutions for Remote Workers

Remote work makes it easy for employees to live in one country and work for an employer in another. But what looks simple on a video call often hides complex compliance challenges around labour law, social security, tax, and employer obligations across multiple jurisdictions. A casual decision to “let someone work from another country” can create obligations that surface only when problems arise. 

At EMCS, we help employers with staff working remotely across borders—whether you’re a Maltese company with employees abroad or a foreign company with staff in Malta. Our role is to turn scattered arrangements into a clear structure: who is employed where, which rules apply, and how payroll and social security should be handled. 

Key HR & Payroll Challenges with Remote Workers 

• Determining where social security and tax are due when staff work from another country 
• Identifying which labour law applies when contracts and actual work location differ 
• Recognising when remote work triggers foreign employer registration or payroll obligations 
• Managing permanent establishment risk for revenue-generating or managerial activities 
• Aligning A1 certificates, social security coordination, and tax residence with payroll 
• Updating contracts and HR policies to reflect remote work arrangements and applicable law 
• Ensuring compliance with working time, overtime, and rest rules across borders 
• Addressing health and safety obligations for home offices and non-office workplaces 
• Setting clear rules for equipment, expenses, and allowances (e.g., home office costs, travel) 
• Maintaining data protection and confidentiality when staff access systems from abroad 

How we support employers with remote work compliance

• Analysis of remote work arrangements, mapping where staff live and work, and identifying affected jurisdictions. 
• Guidance on which labour law framework is likely to apply and what that means for contracts, policies, and HR practice. 
• Support with foreign employer registrations where needed, both for Maltese employers with staff abroad and foreign employers with staff in Malta. 
• Coordination of compliant payroll and social security arrangements abroad directly or via trusted partners, so employees are paid correctly where they work. 
• Drafting or updating contracts, addenda, and policies to document remote work arrangements and clarify expectations. 
• Practical advice on working time, leave, expenses, and equipment rules for remote staff. 
• Alignment of remote work decisions with your broader cross-border employment and international payroll strategy. 
• Regular or ad hoc management reports summarising remote worker locations, obligations, and recommended actions.