If you are based in the following countries these extra fee's are charged to you. These extra fee's are passed onto to our external consultants in the countries due to the nature of that countries taxation and social insurance system.
All charges are subject to change. TBC means to be confirmed but at present the fee is zero. This page is constantly updated.
Countries NOT listed will be supported if needed.
|
Base country (including temporary and line training bases) |
Extra country fee |
Description |
Total O'Connor and Associates AND Country fee per flying month |
|
Ireland - ALL customers receive these services as you pay your income tax in Ireland and are set up as a Director of an Irish registered company. |
None |
Incorporating an Irish Limited company Registering you in the company as director Applying for PPS number (Irish social security number) in Ireland for the client Registering the client for taxation in Ireland Processing of your hours from your agency Uploading and emailing your hours Processing your income through the relevant payroll system and deducting tax and social insurance where applicable Calculating of expenses to be repaid and spot checking of expenses Emailing payslip and uploading it to OAM. Account management Assistance with social Insurance management including change of base administration and possible transfer to a new company depending on the country of your base Preparation and submission of your Irish tax return annually Submission of company accounts and financial statements to Irish Revenue via ROS online and online to Company Registration Office (CRO) annually including all fees payable to CRO. Preparation and submission of company VAT returns, monthly and annual Revenue payroll returns. Irish Based Clients and Mobile Clients with Irish nationality: Applying for your A1 portable social security certificate Applying for your S1/E106 social security certificate |
€125 |
| Italy |
€50* or €30** |
Dedicated Account Manager in Ireland looking after the calculation of your domestic flight income and associated rostering calculation. Calculation of the Italian tax on domestic flights and Italian social insurance where applicable. Payment of applicable Employer SI, Employee SI and any IRPEF withholding tax to the INPS. Monthly Italian Payslip as your receipt of all payment to the INPS Year End Certificate showing Italian tax and social insurance paid (Certificazione Unica or CUD). Annual company return (Form 770) to Italian Tax Office.Access to the Italian payroll office for any queries, however in the first instance these should be directed to O’Connor and Associates. * Optional Filing of Italian Tax Return and claiming special allowances associated with the pilot profession where you will have access to one of our two Italian accountants who will file your "Dichiarazione Dei Redditi" and be billed through your aviation company (you accrue the additional €20 management fee over the year towards the cost of this optional) Assisting with the issuing of your Italian Health Insurance Card. |
* €125 + €30 + €20 = €175 per month (With optional filing of "Dichiarazione Dei Redditi" with one of our Italian consultants, Mario Caizzone or Barbara Antonini) ** €125 + €30 = €155 If you are filing your own "Dichiarazione Dei Redditi" or using your own consultant. ** €125 + €30 = €155 If you are not claiming Fiscal residence in Italy and are not required to file a "Dichiarazione Dei Redditi" and file your annual return in another country. |
| United Kingdom |
None |
Registering of company in UK for PAYE and/or social insurance purposes. Registering and de-registering of contractors with the UK tax authorities. Issuing of monthly payslip for UK tax purposes. Application for agent authorisation with UK tax authorities. Exchange rate conversions for payroll. Processing monthly payroll returns to HMRC. Transfer of PAYE/NI/Student Loan payments to HMRC Issuing of end of year payroll certificates (P60) Applying for Social insurance certificates – A1 Liaison with HMRC on UK compliance Guidance on UK PAYE /NI and expenses rules UK tax returns (under review) |
€125 |
| Belgium |
TBC |
Outlining procedure to register as independent in Belgium in the required funds Recommending list of social security and health funds Obtaining certificate of health insurance as proof of payment to Belgium Applying for A1 portable social security certificate through INASTI website |
€125 |
| Spain |
€75 |
Registration in an Irish company in Spain for social insurance purposes including preparation of certified translations of required documents, notarisation and apostille of the same. Assisting with problematic applications for NIE numbers for non-Spanish nationals where possible. Registering for social insurance in Spain and preparing the required forms prefilled for registration process Administering of payments of social insurance in Spain through Spanish bank account. Preparing and submission of individual Spanish tax return annually to include all necessary paperwork required by Spanish authorities. Dedicated Spanish Accountancy consultant to ensure all legal obligations are met on your behalf. |
€125 + €75 = €200 per month |
| Malta |
€10 |
Registration of Irish company in Malta for social security purposes to obtain company PE number Assistance with obtaining Maltese personal social security number Registering the pilot with the necessary authorities in Malta including registration with ETC Calculation of income for Maltese payroll Liaising with Maltese consultant on your behalf. Paying social insurance payments to Maltese anchorites Annual year end reports Application of A1 portable social insurance certificate |
€125 + €10 = €135 |
| Netherlands |
TBC |
Registering of company in The Netherlands for tax and/or social insurance purposes. Registering and de-registering of contractors with the Dutch tax authorities Issuing of monthly payslip for Dutch tax purposes Liaison with The Kamer van Koophandel (KVK) - Chamber of Commerce Processing monthly payroll returns to The Belastingdienst Transfer of with-holding tax payments to The Belastingdienst Issuing of end of year payroll certificates Applying for Social insurance certificates – A1 Liaison with The Belastingdienst on Dutch compliance Guidance on Dutch expenses rules |
€125 |
| Norway |
TBC |
Registering of Irish company in Norway for social insurance taxes Direction on how to apply for a D-number (tax number) in Norway with NAV Calculation of income for social insurance purposes Filing of month returns on Altinn Payment of Norwegian social insurance bi-monthly |
€125 |
| Poland |
None |
Apply for National Identification No. NIP. Register Irish company for Social Insurance. Transfer of Social Insurance payment. Processing monthly declaration for purpose of Social Insurance. Applying for Social Insurance certificate – A1 and E106 and EHIC. De-register from Social Insurance. |
€125 |
| Portugal |
None |
Assistance in registration as independent for Social Insurance in English and Portugese Assistance with completion of all relevant forms. Applying for A1 portable social insurance certificate |
€125 |
| Germany |
€60 |
Outlining procedure to register with German authorities when arriving in Germany for non-German nationals Registering of Irish company in Germany for social insurance purposes. Registering and de-registering each contractor with the German tax authorities and social insurance authorities. Issuing of monthly payslip for German social insurance purposes. Dealing with sick pay claims. Issuing of end of year payroll certificates. Applying for Social insurance certificates – A1 and E106. Transfer of social insurance payments to relevant authorities. Direct access to Matz-Townsend insurance broker for all your health insurance issues should you use their services. Issuing of compliance statement to your agency |
€125 + €60 = €185 per month |
| Bulgaria |
None |
Outlining procedure to apply for residency permit for non-Bulgarian nationals. Assistance in registration for Social Insurance as independent in English and Bulgarian Completion of all relevant forms Liaising with Bulgaria consultant on your behalf. |
€125 |
| Slovakia |
None |
Registering of Irish company in Slovakia for purpose of social insurance Processing monthly declaration for purpose of Social Insurance Applying for Social Insurance certificate – A1 Transfer of Social Insurance payment to relevant authorities . |
€125 |
| Romania |
None |
Registration of Irish company in Romania for social insurance purposes Assistance in registration for Social Insurance in English and Romanian Completion of all relevant forms Liaising with Romanian consultant on your behalf. |
€125 |
| Greece |
TBC |
Assistance with obtaining relevant tax and social insurance numbers for non-Greek nationals Assistance with 'employee' registering as 'employer' for social insurance purposes Assisting with required monthly reports to IKA known as "ΑΠΔ" Assistance with applying for A1 portable social insurance certificate |
€125 |
| Lithuania |
TBC |
TBC |
€125 |
| Hungary |
TBC |
TBC |
€125 |
| Cyprus |
None | Assisting with registering directly with social security office | €125 |
| Sweden |
TBC |
Registering of Irish company in Sweden for social insurance taxes Calculation of income for social insurance purposes Filing of month returns to Skatt Payment of Swedish social insurance bi-monthly |
€125 |
| Croatia |
TBC |
TBC |
€125 |
| Morocco |
TBC |
TBC |
€125 |