Which documents is the employer obliged to issue when terminating employment abroad?

19th Feb 2023

Have you terminated your employment abroad? What do you need to remember and what documents must your employer issue to you?

Termination of employment abroad

Employment can be terminated for the following reasons:

  • by agreement,
  • termination of employment,
  • by expiry of the agreed period,
  • immediate termination,
  • termination during the probationary period.

The specific rules for termination depend on the labour law of the country concerned.

Exit documents

After termination of the employment relationship and before returning from abroad, it is important to collect the following documents from the employer:

  1. Document proving the termination of the employment relationship - the type of document depends on how the employment relationship was terminated, e.g. termination agreement or notice of termination.

  2. Certificate of employment:

    • used to prove periods of insurance - in the case of an application for an old-age pension,
    • to be presented to the new employer - to verify the deductions made from wages.

  3. Certificate of taxable income - it is the basis for completing the tax return. The type of certificate varies depending on the country of income, as follows:

    • Austria - Lohnzettel,
    • Germany - Lohnsteuerbescheinigung,
    • Belgium - Fiche,
    • Luxembourg - Certificat de salaire,
    • Netherlands - Jaaropgave,
    • Australia - PAYG,
    • Ireland - form P45 or P60,
    • Canada - T4 form,
    • Lithuania - Pažyma,
    • Poland - PIT-11,
    • Italy - CUD,
    • Switzerland - Lohnausweis,
    • United Kingdom - Form P45 or P60.

  4. Documents proving termination of social benefits abroad - these are needed to receive social benefits in your home country.

  5. Form for tax purposes - used to establish tax residency and is also part of the application for confirmation of the EU/EWR Bescheinigung form.

  6. Form E 104 - is a confirmation of the period of health insurance abroad. It is used for the payment of sickness benefits in the home country.

  7. Form E 401 - Confirmation of family composition for the purpose of family benefits. Since 2023 this form is no longer issued by the employer, the Tax office will verify this information in its own supervision.

  8. Form E 411 I want to claim a- forms part of the application for family allowances.

  9. Form PD U1 - required when claiming unemployment benefits after returning from abroad to your home country.

  10. Form PD U2 - used to transfer unemployment benefits to another EU country.

Income from abroad

If you have worked abroad, you are probably required to file a a tax return from abroad. If you were not obliged to file a tax return abroad but want to claim a tax refund, file a voluntary tax return. Income is taxed in the country where it was earned.

I want to claim a refund of tax from abroad

Interesting facts from around the world

Netherlands - An employer cannot terminate an employee's employment without the consent of the Employment Insurance Office or UWV.

USA - there is no employment law in the USA that governs the creation and termination of an employment. The rules relating to employment are at the discretion of the employer.

Italy - an employer cannot terminate the employment relationship with an employee who has been married for less than one year (unless there is a breach of work discipline or dissolution of the company).

Ecuador - an employer cannot terminate the employment of an employee without the consent of the labour inspectorate.

Do you not have any of the forms available? We will provide it and process your foreign tax return for you.

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