International HR and Payroll Resources
Welcome to our Resource Hub, your go-to source for navigating HR and payroll across multiple countries. Designed with our international clients in mind, we provide country-specific insights, and updates to make compliance easier and operations smoother in the UK, Switzerland, France, Sweden, Austria, Germany, Belgium, Portugal, Spain, Italy & Poland.
Common Challenges and Solutions
- Managing Multinational Payroll: We provide centralised payroll solutions to streamline processes and ensure compliance across all countries.
- Staying Compliant with Local Laws: Our team monitors regulatory updates and adapts your HR policies to meet country-specific requirements.
- Navigating Employee Benefits: Get expert advice on structuring benefits that comply with local laws and attract top talent.
United Kingdom
- Tax-free Personal Allowance: £12,570
- Minimum Wage: £11.44/hr – from April 2025 £12.21 (over 21)
- Payroll Tax Rate: 20% – 45%
- Mandatory Contributions: Pension, NIC
- Key Employment Laws: Employers must comply with updated National Minimum Wage rates and workplace pension contribution thresholds.
- 2025 Changes: Introduction of flexible working rights for all employees from day one
- Resources: Employing Staff in the UK
Switzerland
- Tax-free Allowance: CHF 14,800 More details
- Minimum Wage: Varies by region (canton)
- Payroll Tax Rate: Varies by region (canton)
- Mandatory Contributions: Social security
- Key Employment Laws: Adherence to industry-specific collective labour agreements (CLA)
- 2025 Changes: Updates to pension contribution rates
- Resources: Swiss Employment Guidelines
Portugal
- Tax-free Allowance: More details
- Minimum Wage: €820 /month
- Payroll Tax Rate: 13% – 48%
- Mandatory Contributions: Social insurance
- Key Employment Laws: Annual leave entitlement of 22 working days and mandatory holiday allowances
- 2025 Changes: Proposed updates to remote working allowances and tax incentives for SMEs
- Resources: Portuguese Employment Guide
Spain
- Tax-free Allowance: €5,550/year (under 65)
- Minimum Wage: C 7.82 per hour Learn more
- Payroll Tax: Income tax: 19%-45%. Further read
- Mandatory Contributions: Social Security
- 2025 Changes: Proposed 37.5-hour week pending approval. More information
- Resources: Ministry of Labour and Social Economy
France
- Tax-free Allowance: 10% of the gross salary (max. cap of €14,171) Further details
- Minimum Wage: €1,801.80 per month ( or €1,426.30 for 35 hour per week) Read more
- Mandatory Contributions: Social security
- 2025 Changes France Travail: Replaces Pôle Emploi from January 1, 2025.
- RSA: Automatic registration with personalized plans.
- Unemployment Benefits: Reduced to 15 months. More information
- Resources: Employment information
Sweden
- Tax-free Allowance: Varies based on income; prorated for non-residents. Further details
- Minimum Wage: No statutory minimum – agreements made between trade & employers (CBAs)
- Payroll Tax: 29–35%, depending on the municipality.
- Mandatory Contributions: More information
- 2025 Changes:
- EU Blue Card Reforms
Further read - Work Permit Salary Threshold
Visit for more details - Expert Tax Relief
Further information - Resources: Visit for more information and more
Austria
- Tax-free Allowance: annual incomes up to €12,816
- Minimum Wage: no statutory minimum wage
- Payroll Tax: 0% to 55%,
- Mandatory Contributions: Social Security
- 2025 Changes:
- Income Tax Brackets
- Child Allowance:
- Daily Allowances
- Resources: Further information
Germany
- Tax-free Allowance: annual incomes up to €12,084 More information
- Minimum Wage: € 12.82 : More details
- Payroll Tax: Starts at 14% : Further read
- Mandatory Contributions: Social Security
- 2025 Changes: The proposed extension of the short-time work allowance (Kurzarbeit) from 12 to 24 months. Read for more information
- Resources: Further read
Belgium
- Tax-free Allowance: annual incomes up to € €10,990: Read more
- Minimum Wage: Since 1st May 2024 – €2,070.48 per month: More information
- Payroll Tax: 25% -50% : More details
- Mandatory Contributions: Social Security
- 2025 Changes: A New Change to Belgian Dismissal Law: Further details
- Resources: More information
Italy
- Tax-free Allowance: Does not apply, the country offers a different benefits. Further read
- Minimum Wage: No Statutory min. wage, min wages are set through collective agreements at the sectoral level
- Payroll Tax: Starts at 23% : More information
- Mandatory Contributions: Social Security
- 2025 Changes: Resignation: Termination for unjustified absence. More details
- Resources: Further read: Ministry of Labour and Social Policies Ministry of Labour and Social Policies and Pension and Social Security – Pension and Social Security
Poland
- Tax-free Allowance: PLN 30,000: More details
- Minimum Wage: PLN 30.50 per hour & PLN4,666.00 per month: More information
- Payroll Tax: 12% and 32%.
- Mandatory Contributions: Social Security
- 2025 Changes: Mandatory Employment Contracts & Collective redundancies will increase payment
- Resources: Further read
Contact and Support
Need more personalized assistance? Our HR and payroll experts are here to help. Reach out to us via our Contact Form or email us at support@mo-hr.com.