Virtual resident employees Sample Clauses

Virtual resident employees. The Federal Government takes the view that the Swiss- source taxation procedure for non-resident individuals and legal entities complies with the principle of equal treatment of the AFMP.205 In the author’s view, for a vir- tual resident individual, that source taxation procedure constitutes an indirect discriminatory measure prohib- ited, in principle, by Art. 9 (employed persons), Art. 15 (self-employed persons) or Art. 19 (provision of serv- ices) of Annex I of the AFMP. Employees and employees in international transport who are virtual resident in Switzerland are generally taxed under the same source taxation procedure as resident foreign employees with- out a permanent residence permit, but without the sub- sequent ordinary taxation procedure. Accordingly, they are discriminated against in the same way. Artistes, sportsmen, and lecturers are not entitled to allowances for personal and family circumstances. No allowances for professional allowances or personal and family cir- cumstances are granted to members of board of direc- tors. Consequently, the term “residence” should be amended similarly to the German tax law adjustment to take account of the concept of virtual residence as estab- lished in Xxxxxxxxxx if a non-resident receives the major part of income or almost all family income in a Member State other than that of residence. The amendment may be limited to EU/EFTA nationals. In principle, virtual resident employees must be subject to the ordinary taxa- tion procedure (the “mixed” assessment procedure). In the author’s view, under Art. 21(3) of the AFMP, Xxxxxxx- land may introduce proportionate measures within the context of virtual residence, particularly in respect of the need to safeguard the collection of taxes. For example, a provisional source taxation procedure with a subse- quent ordinary taxation procedure, i.e. the “mixed” assessment procedure, according to which the withheld tax is credited with interest against the ordinary income tax should comply with the principle of equal treatment under the AFMP, regardless of the cash flow disadvan- tage of such a source taxation procedure compared to the ordinary taxation procedure.206 The cash flow disad- vantage should be proportionate with regard to the need to safeguard the collection of taxes.
Sample 1
AutoNDA by SimpleDocs

Related to Virtual resident employees

  • Student Employees A student employee is an employee who is hired for short-term work which is not ongoing. He/she is normally in the process of completing his/her post-graduate studies and is expected to return to his/her studies after an agreed employment period. The employee's benefits and working conditions are as per Article 34 (Temporary Employees).

  • Promoted Employees 1. An employee who has served one-half (1/2) or more of the time required to be considered for their next step increase, shall upon promotion to a position in a higher wage range in the Bargaining Unit, be placed at Step A of the higher range or such other step as will provide an increase of two

  • Shift Employees Employees who work rotating shift patterns or those who work qualifying shifts shall be entitled, on completion of 12 months employment on shift work, to up to an additional 5 days annual leave, based on the number of qualifying shifts worked. The entitlement will be calculated on the annual leave anniversary date. Qualifying shifts are defined as a shift which involves at least 2 hours work performed outside the hours of 8.00am to 5.00pm, excluding overtime. Number of qualifying shifts per annum Number of days additional leave per annum 121 or more 5 days 96 – 120 4 days 71 – 95 3 days 46 – 70 2 days 21 – 45 1 day

  • DNR Employees An employee of the Department of Natural Resources may meet the basic eligibility requirement for participation in the Group Insurance Program based on a combination of seasonal and temporary project employment. Eligibility commences after completion of three (3) years of continuous service in which the basic eligibility requirements are met; continues until the employee completes a year in which the basic eligibility requirements are not met; and commences again after the employee meets or is anticipated to meet the basic eligibility requirements in one (1) year.

  • Access to Employees Staff representatives of the Union shall be allowed to visit work areas of employees during working hours and confer on conditions of employment to the extent that such visitations do not disrupt the work activities of the area being visited. Prior to entering the work area, the representative shall receive permission from the appropriate department head or his/her designee stating the reason(s) for such visitations. Permission shall not be unreasonably denied.

  • Office Employees The normal work day shall consist of a scheduled period of seven (7) hours of work between the hours of 8:00 a.m. and 5:00 p.m. The normal work week shall consist of five (5) such days, Monday to Friday inclusive. Any clerical Employee assigned to work in the Public Works Yard Office will have his/her hours of work adjusted to coincide with the finishing time of outside Employees.

  • Authorized Employees Contractor acknowledges that Section285.530, RSMo, prohibits any business entity or employer from knowingly employing, hiring for employment, or continuing to employ an unauthorized alien to perform work within the State of Missouri. Contractor therefore covenants that is not knowingly in violation of subsection 1 or Section 285.530, RSMo, and that it will not knowingly employ, hire for employment, or continue to employ any unauthorized aliens to perform work on the Project, and that its employees are lawfully to work in the United States.

  • Permanent Employees The allocations outlined in paragraphs b) and c) above will be provided on the first day of each fiscal year, or the first day of employment, subject to the exceptions below: Where a permanent Employee is accessing sick leave and/or the short-term disability plan in a fiscal year and the absence continues into the following fiscal year for the same medical condition, the permanent Employee will continue to access any unused sick leave days or short-term disability days from the previous fiscal year’s allocation. A new allocation will not be provided to the permanent Employee until s/he has returned to work and completed eleven (11) consecutive working days at their regular working hours. The permanent Employee’s new sick leave allocation will be eleven (11) days at 100% wages. The permanent Employee will also be allocated one hundred and twenty (120) short term disability days payable at ninety percent (90%) of regular salary reduced by any paid sick days already taken in the current fiscal year. If a permanent Employee is absent on his/her last regularly scheduled work day and the first regularly scheduled work day of the following year for unrelated reasons, the allocation outlined above will be provided on the first day of the fiscal year, provided the employee submits medical documentation to support the absence, in accordance with paragraph (h).

  • Active Employees Active Employees who have not terminated service during the Plan Year and who meet the following requirements (select all that apply; leave blank if no exclusions):

  • CONTRACT EMPLOYEES Contained in Annexure D.

Draft better contracts in just 5 minutes Get the weekly Law Insider newsletter packed with expert videos, webinars, ebooks, and more!