<aside> 🧭 Track every request to work from another country, and see when payroll, tax and permanent establishment duties start. Built by EmployerRecords Research from its digital nomad visa tracker of 86 countries and territories.

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How to use it

Add a row for each request: employee, country, stay dates, role type, visa and payroll route. Use the New button so the approval checklist comes with it.
Pick the country from the Countries list. Its local employer rule fills in by itself.
Read the flags. Red means review before you approve. Orange means check soon.
Open a request to work through the approval checklist and record the decision.
Delete the five sample rows when you start.

Remote work requests

What the flags mean

183-day check: planned days in the country for this stay. Under most tax treaties, the host country can tax the salary once the employee spends more than 183 days there in a 12-month period. Add earlier trips to the same country yourself.
PE risk: High when a customer-facing, sales or leadership role stays 183 days or more. OECD guidance treats a home office used for less than half of working time over 12 months as generally not a permanent establishment, and commercial roles raise the risk.
Visa check: compares the visa with the payroll route. Most digital nomad visas require an employer based abroad, so local payroll or an employer of record usually conflicts with the visa.
Social security: inside the EU it follows the place of work from day one, unless the employee holds an A1 certificate. Several countries also expect a foreign employer to register from the first day.

Country reference

Countries

Country terms come from the EmployerRecords digital nomad visa tracker, checked against official sources on 19 Oct 2026. Rules change, so open the country's tracker row for current terms before you approve a request.

General information, not legal or tax advice. Built by EmployerRecords.com. Related: What is permanent establishment · EOR cost calculator · Can an EOR sponsor a work visa?