© LOSNA TECH LTD - Reg no: HE378476
It shall be noted that different countries have their own rules. However, in general residency shall be determined based on double tax treaties – please refer to OECD: Model Tax Convention on Income and on Capital (Article 4 Resident).
EU social security regulation is applied: when person is not working in the country of residency, social security contributions are paid in the country of employer.
See: “You work in more than one country”
https://ec.europa.eu/social/main.jsp?catId=851&langId=en
Social security contributions will be paid by Cyprus agency. Please refer to Payroll model. Personal income tax remains responsibility of the employee.
Please refer to the Appendixes.
EU social security regulation is applied: when person is not working in the country of residency, social security contributions are paid in the country of employer.
See: “You work in more than one country”
https://ec.europa.eu/social/main.jsp?catId=851&langId=en
Explanatory video under “Pensions” section:
https://ec.europa.eu/social/main.jsp?catId=860&langId=en
Some of the benefits are:
• sickness, maternity and equivalent paternity benefits
• old-age pensions, pre-retirement and invalidity benefits
• survivors’ benefits and death grants
• unemployment benefits
• family benefits
• benefits in respect of accidents at work and occupational diseases
For more details refer to the link provided: “What are your rights”
https://ec.europa.eu/social/main.jsp?catId=854&langId=en
Please refer to the Appendixes.
Social Security Contributions will be covered and paid by the agency. Personal Income Tax remains the responsibility of the person – same as in self-employment setup.
Personal Income Tax remains the responsibility of the person – same as in self-employment setup.
No, social security contributions will be paid in Cyprus. Personal Income Tax remains the responsibility of the person – same as in self-employment setup. Normally, it is paid in the country of residency.
Please refer to the Appendixes.
Basically, since social security part is covered by the agency/Avion, there is no substantial difference – in both scenarios individual earns income which is normally taxed in his/her country of tax residency or based on the criteria provided in the link: https://read.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-2017-full-version_4ceb78e9-en#page1
Total salary (fixed and variable) is taxed.
The temporary employment contract is aligned with the seasonal Eurowings project timeline. During the winter season the contracts will remain as they are now.
The temporary employment contract is aligned with the seasonal Eurowings project timeline. During the winter season the contracts will remain as they are now. However, if Eurowings project would be extended to winter operations, such option could be considered.
EU licensed agency is necessary for this project. Losna Tech is Avion Express long-term partner.
All information about the next steps will be provided by the agency and/or Avion Express.
One of the Eurowings contract requirements is to gradually switch to employment setup.
Vacation days will be granted as per Cyprus law.
Yes, it is mandatory for those who are assigned for Eurowings project in order to fully comply with the Client’s contract.
The current agency agreement will remain but the new clause will be added regarding the employment which will ensure that the contract will be fully suspended and automatically renewed after employment ends in order to ensure the continuity of the contract/service provision to Avion Express.
Yes, payslips will be provided by the Employment agency.
The Employment agency.
The current agency agreement will remain but the new clause will be added regarding the employment which will ensure that the contract will be fully suspended and automatically renewed after employment ends in order to ensure the continuity of the contract/service provision to Avion Express.
1. Accommodation at the place of duty (Home Base) will be provided;
2. Transportation from the accommodation place to the place of duty (Home Base) will be provided;
3. Travel from the place of duty (Home Base) to another place of duty (Home Base) is provided;
4. Commuting to/from the place of duty (Home Base) to/from the Residence Base of the Contractor is provided;
5. Breakfast are included.
From time to time there are possible rotations at the other bases, however it will depend on the operational need and crew availability.
There might be few short rotations during the High season. In general, it will depend on the operational needs and crew availability.
There might be few short rotations during the High season. In general, it will all depend on the operational needs and crew availability.
© LOSNA TECH LTD - Reg no: HE378476