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Individual and employer tax considerations for coronavirus

Across the globe, the spread of the coronavirus is having a significant humanitarian impact and increasingly, an economic impact from stock markets to global supply chains. As governments move rapidly to contain the spread of the virus, global employers are also working to address how to manage employees in affected areas while continuing business operations.

Tax authorities are also reviewing their response and enacting changes to provide relief to affected taxpayers. Below, we have summarised key developments adopted in response to the coronavirus pandemic that impacts globally mobile employees and their employers.

Visit our COVID-19 hub for more support to navigate the impact of the virus 

Summary of tax measures in certain impacted countries

Country Extended tax filing deadline Extended tax payment deadline Other tax measures and considerations Contacts Last updated
Argentina No No The authorities have announced that Social Security taxes can be reduced in cases where an employee is unable to perform duties at a home office due to the nature of the work they perform. Fernando Fucci - 31/03/2020
Australia No No The widely publicised JobKeeper payment introduced of $1,500 per fortnight for employees of employers whose turnover has declined by 30% or 50% (businesses with a turnover greater than $1billion) will generally not apply to expatriate secondees apart from certain New Zealanders or permanent resident holders. Two Cash flow boosts in the form of a PAYG credit for employers of between $10,000 - $50,000 for businesses with an aggregated turnover of up to $50m. Payroll tax waivers and deferrals available in most states based on specific state criteria of total wages. Queensland: Deferral of state payroll tax return and payment to 3 August 2020. --- New South Wales: Waiver of Payroll tax for remainder of FY20 for businesses with payroll up to $10m. --- Tasmania: Waiver of Payroll tax for remainder of FY20 for certain businesses including hospitality and tourism. --- Western Australia: One off grant of $17,500 for Payroll tax to assist businesses with payroll between $1m and $4m. Thomas Isbell - 31/03/2020
Austria Yes, in certain cases three months Yes Short-time working model = reduced working time, between 90% and 10% of net salary is being paid by the company, the rest is being paid by the Austrian Unemployment Agency. Individual decisions by each company. No penalty fines, lower tax pre-payments. Christoph Schmidl - and Julia Saric-Bischof - 24/03/2020
Belgium No Yes, two months For the payment of both personal income tax and non-residents tax, an additional period of two months will automatically be granted on top of the normal payment term, without charging interest for late payment. This measure applies to the tax assessments for the assessment year 2019, established as from 12 March 2020. Employers are automatically granted a two-month delay of payment for professional withholding tax without having to pay any fines or interest. Additionally from 14 March, the time that an employee spends in Belgium as a result of homeworking where they ordinarily work in Luxembourg and France, will not be taken into account to determine where employment should be taxed under the relevant double tax treaties. Samuel Leblanc - and Bart Verstuyft - 24/03/2020
Brazil Yes, two months to 30 June No The government has authorised reductions in working hours (25%, 50% or 70%) for up to 90 days, as well as the ability to suspect an employment contract for up to 60 days. Employees will be entitled to all benefits prior to reduction though will have a proportional reduction in salary. The Brazilian Central Bank report that individuals whose deadline to file was by 5 April 2020 has been postponed to 1 June 2020. Additional measures are being announced by the Brazilian authorities, which to date include financial support for informal workers and relaxation of employment terms. Tamara Gomes Testa 03/04/2020
Bulgaria Yes. The initial deadline for tax return submission was set to 30 April. Currently it is extended until 30 June. Yes. The initial deadline for tax return submission was set to 30 April. Currently it is extended until 30 June. Announcements on employer and employee related tax, social security and payroll developments are related to those companies which will apply for the state aid of so called 60/40 mechanism. Employers may grant up to one-half of the paid annual leave without the consent of their employees or workers. Employers may issue an order to assign work from home or telework to their workers and employees without their consent. The employer may establish in the enterprise or its unit a part-time work for the full-time employees and workers for the whole or part of the state of emergency period. In the event of a state of emergency, the employer may issue an order to suspend the work of the entire or part of the enterprise or of individual employees for the whole or part of the period (until the state of emergency is lifted). When a state of emergency is declared, and all or part of the entity's operations are suspended by order of state authority, the employer is obliged not to admit the employees or workers to their workplaces for the period determined in the order. In such cases, during the period when the work is suspended the employee or worker is entitled to their gross remuneration. State support for employers during a state of emergency should include the full amount of workers compensation benefits under the 60/40 scheme. There are two categories identified of eligible employers. The first is those of the specific sectors of the economy concerned that, have not, at their discretion, terminated the work of the whole enterprise or part of it, or of individual employees. The second category is employers from all sectors of the economy, with some exceptions, which, because of the state of emergency, have stopped the work of all or part of the enterprise or individual workers, or have introduced reduced working hours. The condition for this second category is to certify a 20% decrease in their revenue. An employer who, because of a state of emergency, has issued an order suspending the work of all or part of the enterprise, as well as of individual employees, provided that he meets the other conditions of the decree, may apply for compensation of 60% of the January insurance income of all terminated workers, plus the full amount of the insurance benefits he owes to the gross wages of the workers concerned. His commitment remains at the rate of the remaining 40% of these workers' salaries to the full extent. If he does not, he owes a refund to the funds received. Compensation shall be paid for the period of emergency, but not more than three months. Emilia Marinova - and Victor Bakalov - 08/04/2020
Cambodia No No Updates will be forthcoming. Ronald C. Almera - 01/04/2020
Canada Yes Yes The Canadian federal government has announced two wage subsidies to aid Canadian businesses, the Temporary Wage Subsidy and the Canadian Emergency Wage Subsidy. The Temporary Wage Subsidy is a three month program that allows employers to reduce the amount of payroll deductions required to be remitted to the Canada Revenue Agency. The subsidy is equal to 10% of the remuneration paid between 18 March 2020, and 20 June 2020, up to $1,375 per employee and a maximum of $25,000 total per employer. For example, if an employer has five employees, the maximum subsidy the employer can receive is $6,875 ($1,375 maximum x 5 employees), even though the per-employer maximum is $25,000. All businesses, regardless of size, will qualify for the federal governments new 75% wage subsidy, the Canada Emergency Wage Subsidy (CEWS) if they are experiencing a drop of at least 30% in revenue due to COVID-19. The CEWS subside could be up to $847 per week per employee. The 30% reduction in revenues during the pandemic will be the sole criterion for this new program, no matter the entity size. It should be noted that if an eligible business accesses the 10 percent wage subsidy, they will not be able to claim the 75 percent CEWS on the same renumeration paid. The Concerted Temporary Action Plan for Businesses (CTAPB) in Quebec provides eligible businesses carrying out commercial activities financial support to address the cash shortfall associated with COVID-19 due to: a problem in the supply of raw materials or products (goods or services); an inability or substantial decreased ability to deliver goods, products or services. With few exceptions, businesses in all activity sectors are eligible for this program. Financial assistance, of a minimum amount of $50,000, is provided in the form of a loan guarantee, but may also take the form of a loan. The Temporary Aid for Workers Program (COVID-19) in Quebec offers financial assistance to meet the needs of workers who, because they are in isolation to counter the propagation of the COVID-19 virus, cannot earn all of their work income and are not eligible for another financial assistance program. In order to provide greater flexibility to Canadians who may be experiencing hardships during the COVID-19 outbreak, the CRA will defer the filing due date for the 2019 tax returns of individuals. For individuals, the return filing due date will be deferred until 1 June 2020. However, the Agency encourages individuals who expect to receive benefits under the GSTC or the Canada Child Benefit not to delay the filing of their return to make sure their entitlements for the 2020-21 benefit year are properly determined. The CRA will allow all taxpayers to defer, until after 31 August 2020, the payment of any income tax amounts that become owing on or after today and before September 2020. This relief would apply to tax balances due, as well as installments. No interest or penalties will accumulate on these amounts during this period. Revenu Qubec (RQ) - In the wake of the federal government's announcements, the Quebec government announced that RQ will harmonize its practices with those of the CRA and postpone for individuals, the deadline for paying tax balances payable for the 2019 taxation year after 31 August 2020. --- Accordingly, Quebec has adopted the following measures: The deadline for producing and filing income tax returns is postponed to 1 June 2020 In order to reduce the necessity for taxpayers and tax preparers to meet in person during this difficult time, and to reduce administrative burden, effective immediately the CRA will recognise electronic signatures as having met the signature requirements of the Income Tax Act, as a temporary administrative measure. This provision applies to authorisation form T183, which is the form that is signed in person by millions of Canadians every year to authorize tax preparers to file their tax returns. Quebec: Martin Caron - and Toronto: Christine Herrington - 06/04/2020
Czech Republic Yes, three months Yes, three months The filing and payment deadline is extended to 1 July 2020 for personal income tax returns that are not filed by a certified tax advisor. The tax authorities confirmed that taxpayers are entitled to file requests for postponing of certain tax payments; requests for reduction of quarterly or semi-annual income tax advances; waiver requests with respect to late-filing and late-payment penalties. The Government fees related to the submission of the requests are waived automatically. Roman Burnus - 16/03/2020
China No No Due to pandemic, the social security authority has provided a payment extension for all companies for the period from February to May 2020. David Dawei-Luo - and Sherry Chen - 03/04/2020
Denmark Yes, postponed to 1 September 2020 (from 1 May or 1 July) Yes and no. Tax due for calendar year 2019 due after 1 July, still a penalty of 4%. If tax due less than 2,900 Euro it will not be included in the preliminary tax for 2021, if pays before 1 September � postponed from 1 July. The 2019 tax filing and payment deadlines of 1 May (employed) and 1 July (employed, includes foreign income) still apply. The employer obligation to filing salary and withholding tax returns is also the same, however the payment of withholding tax on salary for the months of April, May and June has been postpone to 10 September, 12 October and 10 November. Laerke Hesselholt - 01/04/2020
Estonia No No Employers are not required to pay a minimum amount of social tax in March, April and May for their employees if the employee is on unpaid leave or working part-time. Tax arrears can be paid in instalments as before, however the interest rate can be reduced up to 100%. Kristjan Jarve - and Urzula Valb - 31/03/2020
France Yes, deadline extended beyond 4 to 11 June (depending on where an individual resides). Extension deadline has yet to be confirmed. No Employers may postpone the payment of social contributions. Anne Frede - 24/03/2020
Germany Yes, extended to 31 May 2020 for 2018 returns, with conditions Yes, by application The 2018 tax return filing extension applies for employees in specific federal states (eg Hessen, Rhineland-Palatinate) and for taxpayers who are advised by a German Tax Advisor. For the payment extension, the deferment can apply to the payment of income tax prepayments or final income tax payments. Interests should not be due on the deferred payment. Wage tax filings still need to be made and wage tax still need to be withhold and paid by the employer. A deferment of payment for wage tax purposes is principally not possible. However, in some cases an application for deferment of wage tax payments was already successful, although there is no legal basis for this application. Social Security amounts can be deferred upon application, if other supporting measures are exhausted. Income tax prepayments for the tax year 2018 can be reduced until 31 March 2020, if not assessed by now and if a refund is likely. Additionally, income tax prepayments for 2019 and 2020 can be reduced upon application if income tax prepayments were and a refund is likely. Germany introduced short term working rules. However for expatriates a case by case evaluation needs to be made, whether or not they can benefit from the German regulation. More general comments on the short time workings rules can be found under: Employers can pay their employees bonuses or provide them with a benefit in kind up to an amount of EUR 1,500 tax-free. This covers special benefits that employees receive between 1.3.2020 and 31.12.2020. The precondition is that the allowances and benefits are paid in addition to the wages owed in any case. Germany and Luxembourg have agreed to ease tax treaty restrictions on the number of days cross-border workers are allowed to work from home amid the new coronavirus pandemic. The Federal Ministry of Finance also plans to agree on general bilateral special regulations with regard to the double taxation agreements with Switzerland, the Netherlands and Austria. The aim is to ensure that the Covid 19-related home office activity does not have any negative tax consequences for the cross-border commuters concerned. As soon as the measures declared due to the Covid-19 pandemic are withdrawn, this special arrangement will be revoked. Therefore, days worked from home since 11 March will not be added to the end-of-year calculations. The tax administration of Germany and Luxembourg agreed to let them count as days worked in the usual country of employment. Marco Schader - 08/04/2020
Hong Kong (China) Yes, tax returns that fall between 23 March and 3 April will be automatically extended to 6 April. Yes, tax payments that fall between 23 March and 3 April will be automatically extended to 6 April. The 2020 Budget announced a one-time reduction in tax of HK$20,000 (about $2,550 US) and one-time payment to permanent residents of HK$10,000 (about $1,250 US). The Individual Tax Returns for 2019/20 will be issued on 1 June 2020 (instead of 2 May 2020) and the deadline of submitting the returns will be extended to 3 August 2020 for represented cases without involving sole proprietorship business. William Chan - and Anthony Chan - 31/03/2020
Hungary No No The government undertakes the following measures has announced relief for the most impacted industries employers are exempt from paying social contributions on employees? payroll, and employee contributions will comprise health insurance contributions only (4%) and are capped at HUF 7,710 per month Timea Zednik - 16/03/2020
India Yes Yes The Indian filing deadline for 2018/19 tax returns (revised/unfiled) will be extended from 31 March 2020 to 30 June 2020. All appeals, notices, intimations, orders, etc which were required to be filed/issued/complied with by the taxpayers or revenue authorities where the time limit expires between 20 March 2020 and 29 June 2020 shall be extended to 30 June 2020. For delayed payments of advance tax, self-assessment tax, regular tax, tax deducted at source (TDS), tax collected at source (TCS) made between 20 March and 20 June 2020, interest applies at a reduced rate of 9% per annum (instead of 12%) for this period. Rajashree Sarna - and Akhil Chandna - 26/03/2020
Italy Yes, extended to 30 September Yes, extended to 31 May Tax withholding and related obligations are suspended throughout Italy for a defined period for employers. Further updates are expected. Tax payments falling between 8 March and 31 May 2020 are suspended, except for the filing of the CU (Certificazione Unica) 2020. Indeed, Deadline and payments will be due by 30 June with no penalties applied. Lorenzo Carminati - and Paola Lova - 31/03/2020
Ireland No No The tax authorities have arranged a range of measures to ease regulations for internationally mobile employees and their employers. Foreign employments - Operation of Irish PAYE: Irish shadow payroll obligations for foreign employers where an employee was working abroad for a foreign entity prior to COVID-19 but relocates temporarily to the State during the COVID-19 period and performs duties for his or her foreign employer while in the State. This relief applies only to genuine cases. The standard period for relief from Irish payroll taxes for short term business travellers to Ireland was 60 days in a calendar tax year for residents from countries with which Ireland has a double tax agreement and 30 days for non-tax treaty residents. Irish Employments - PAYE Exclusion Order: For non-resident employees who are working abroad for an Irish employer for whom a PAYE exclusion order is in place, the position will not be adversely impacted where the employee works more than 30 days in the State due to COVID-19. Trans-Border Workers Relief: This relief can provide relief from Irish tax on a foreign employment exercised wholly outside Ireland in a tax treaty location, (eg the UK) once certain conditions are met. These conditions include that the employee returns home at least one day per week and does not perform more than incidental duties of the foreign employment in Ireland. Revenue guidance confirms that days spent working at home in Ireland due to COVID-19 will not preclude the individual from being entitled to claim this relief provided all other conditions of the relief are met. Costs of assisting employees returning to the State including payment of holiday/flight cancellations: Provided the employee is integral to the business and was required to return to deal with issues related to the COVID-19 crisis by his or her employer, the costs incurred are reasonable and the employee is not otherwise compensated (ie via an insurance policy or direct claim to the service provider), a benefit in kind will not arise. This may include costs related to family members who were on holiday or due to go on holidays with the employee. Residence rules - Force Majeure circumstances: the individual will not be regarded as being present in Ireland for tax residence purposes for the day after their intended day of departure provided the individual is unavoidably present in the country on that day due only to force majeure circumstances, including COVID-19. Special Assignee Relief Programme (SARP): The 90 day employer filing obligation, is extended for a further 60 days. It is anticipated that such an extension should provide sufficient time for employers to file the required return, but exceptional cases may be submitted to Revenue for consideration on a case by case basis. PAYE Dispensation Applications: Given the unprecedented circumstances and the restrictions on travel as a consequence of COVID-19, Revenue will not strictly enforce the 30 day notification requirement for PAYE dispensations which is applicable to short term business travellers from countries with which Ireland has a double taxation treaty who are going to spend in excess of 60 workdays in the State in a tax year. Share schemes filing obligations: The filing deadline for all 2019 share scheme returns is being extended from 31 March 2020 to 30 June 2020. Jillian O'Sullivan - and Jane Quirke - 24/03/2020
Japan Yes, one month Yes, one month Measures include financial assistance for employees unable to work from home and go on unpaid leave due to containment measures. Government subsidies offered to businesses that invest in information communication technology or implement human resource policy changes to allow employees to work remotely from home are gaining traction. Tosh Kamii - and Nicole Baxter - 16/03/2020
Korea No No There are no specific announcements at the moment. Kwangil Ahn - 31/03/2020
Malaysia Yes, two months Yes, two months The Government has extended the Movement Control Order (MCO) on until 14 April. The deadline to file a tax return for individual taxpayers (who are not self-employed) is extended from 30 April to 30 June. The Central Bank has also issued a moratorium for affected individuals to delay the repayment of existing loans, including mortgages, for a period of six months. This deferment, however, only applies to individuals whose loans/financing are not in arrears exceeding 90 days as at 1 April 2020. Employees contribution to statutory social security has been reduced from 11% to 7% for the period from April to December 2020. Daniel Woo - 31/03/2020
Mexico No No A range of payroll tax deferrals, subsidies and forgiveness have been granted locally by different States. These vary from state to state and employers should review those applicable to ensure appropriate compliance. Carlos Alfonso Hernandez Perez - 31/03/2020
Netherlands No Yes, with approval There are reduced provisional assessments of income tax. Niels Dekker - and Maria Mulder - 16/03/2020
New Zealand Discretionary (no statutory extension) Discretionary to cancel interest and penalties for late payments if CONVID-19 related Wage subsidies for affected businesses and isolated employees for 12 weeks; the threshold for provisional tax increased to $5,000 (this is the interim tax to be paid towards the end of year bill from non-withholding tax sources). Greg Thompson - 16/03/2020
Nigeria Yes, state only Yes, state only State Internal Revenue Service (SIRS): Out of the thirty six SIRSs in Nigeria only the Lagos State Internal Revenue Service (LIRS) and the Federal Capital Territory Internal Revenue Service (FCT IRS) have extended the deadline for filing of annual returns for individual taxpayers for two and three months respectively, ie 31 May 2020 and 30 June 2020. This extension is due to the Coronavirus (CONVID-19) pandemic, which has affected individuals and organisations. The Federal Inland Revenue Service (FIRS) has extended the deadline for filing of company income tax returns by one month, ie 31 July 2020. Nkwachi Abuka - and Ajayi Irivboje - 31/03/2020
Norway No No Many packages of measures in connection with the coronavirus have been outlined, This includes the reduction of the employer's national insurance contribution rate by 4 % for two months. Lars Ploen - 07/04/2020
Philippines Yes, 1 month to 15 May Yes, 1 month to 15 May If the rules requiring community quarantine extend beyond 15 May, the authorities have indicated that a further extension of 30 days will be granted, reviewed monthly. Lina Figueroa - 16/03/2020
Portugal No Yes The government has introduced a number of measures to support employers and employees including financial support for employees who must stay at home to accompany their children up to 12 years old, totaling 66% of basic remuneration (33% paid by the employer, 33% paid by Social Security). Pedro Ferreira Santos - 24/03/2020
Puerto Rico Yes, extended to 15 July Yes, extended to 15 July Lina Morales - 16/03/2020
Russia Yes, by 3 months but pending final enactment of the Government decree to 30 July No, payment deadline remains 15 July As of 1 April 2020, small and medium enterprises (in accordance with registry) are allowed to apply decreased rates of social insurance contributions to the part of an employees remuneration that exceeds the minimum wage. The decreased rates are as follows: obligatory pension insurance contributions - 10%; obligatory social insurance contributions - 0%; obligatory medical insurance contributions - 5%. Also, an extension has been announced (but not yet adopted) for the payment of social insurance contributions. It is planned that payment of social insurance contributions for remuneration for the period March to May 2020 will be extended by six months and for remuneration for the period June to July 2020, the social insurance contributions payment deadline will be extended by four months. Liliya Yulgusheva - 06/04/2020
South Africa No No The South African Treasury has released documents which give effect to the following tax relief measures announced by the President. A tax subsidy of up to R500 per month for the next four months for those private sector employees earning below R6,500 under the Employment Tax Incentive. This will help over 4 million workers. The South African Revenue Service will also work towards accelerating the payment of employment tax incentive reimbursements from twice a year to monthly to get cash into the hands of compliant employers as soon as possible. Tax compliant businesses with a turnover of less than R50 million will be allowed to delay 20% of their pay-as-you-earn liabilities over the next four months and a portion of their provisional corporate income tax payments without penalties or interest over the next six months. This intervention is expected to assist over 75 000 small and medium-term enterprises. Veli Ntombela - 31/03/2020
South Korea No No None for Individual. Corporations with locations in special disaster zones extend the filing and payment deadline for corporate tax (March Reporting Corporation) and VAT reporting for one month. Kwangil Ahn - 24/03/2020
Singapore Yes. Extended to 31 May 2020. However Grant Thornton Singapore has extended all clients tax returns to 30 June as they can do this on an annual basis. Yes. Tax is only due once a notice of assessment (tax bill has been raised). Employees can request a deferment of any tax payments due in April/May and June Employers are responsible for all new and existing foreign employees. More information can be found in the following link. These include ensuring suitable residences are found for Stay-Home Notice (SHN), ensuring they have a Singapore sim card for Ministry of Manpower to contact them and arranging for food etc so they do not need to leave their residence during the SHN. --- From 20 March 2359 hours, all work pass holders (eg Employment Pass holders, and including dependants) planning to enter Singapore from any country will need MOM's approval before they commence their journey. --- From 23 March 2359 hours: Short-term visitors: No entry or transit through Singapore --- Work pass holders: Entry/return for those providing essential services (and their dependents) --- All Singapore Citizens, Permanent Residents and Long Term Pass Holders returning to Singapore: - From Hubei: 14 day quarantine. - From all other countries: 14 day Stay-Home Notice. Adrian Sham - 06/04/2020
Spain No No The authorities announced on 31 March that small businesses may postpone payment of Social Security contributions relating to the period April to July until a later date Pablo Azcona - and Manuel Alvarez Ferrer - 31/03/2020
Sweden No (Respite to file individual tax returns are granted for individuals with bureau assistance until 15 June, regardless of the method for filing). No Preliminary tax on salary from 1 January 2020 to March 2020 could be refunded. The taxes should be repaid, including interest, by the taxpayer within 12 months. Companies with larger tax debts and historic financial issues are excluded. These measures are proposed to be applied retrospectively from 1 January 2020. Employers social security contributions for businesses with up to 30 employees are to be lowered between 1 March and 30 June 2020. Further, the government is proposing to support an amount of an employer's salary costs if an agreement of reduced working hours is made between the employer and the employee. The government is further proposing to temporarily take over the responsibility for all sick pay costs during April and May 2020. Helena Lindahl - 02/04/2020
Switzerland Yes, the extension differs by Canton and ranges from 31 May to 31 July. Taxpayers should review the applicable extension for their tax filing. No (However, this can most likely be discussed on an individual basis with the competent tax authority (extension of deadline/agreement of payment in installments) The waiting period for the payment of short-time working compensation is reduced to one day until 30 September 2020. Closure of companies by the authorities or loss of work or earnings due to the coronavirus are generally covered by short-time work compensation. Employers must provide a plausible explanation why the loss of work or revenue to be expected in their company is caused by the occurrence of coronavirus. An emergency ordinance passed by the Federal Council on the granting of loans with joint and several guarantees provides companies affected by the consequences of the coronavirus with guaranteed bridging loans of up to 10 percent of their turnover, or a maximum of CHF 20,000,000. Bernhard Lauri - and Anthony Haug and 31/03/2020
Taiwan Yes, If the taxpayer gets put under quarantine during the tax filing period then tax filing deadline can be extended by one month. If the taxpayer is still put under quarantine after the one month extension then the deadline can be further extended to 20 days after end of quarantine period. Yes, by application to the tax office for permission to extend the payment deadline by up to 12 months or pay tax by instalments over up to 36 months on the ground of being affected by COVID-19. Proof to support the application must be submitted. If based on mutual agreement, working hours for an employee are reduced by more than 16 hours for every two weeks, the employee can join the Government sponsored training program. If the employee participates in this program, the employee can receive a government subsidy of up to TWD18,960 per month. Alternatively, the employee can choose not to attend the training program but apply for 'cut-back on working hours subsidy' for up to TWD 11,000 per month. Jay Lo - 31/03/2020
United Kingdom No Yes, only applies to 2nd 2019/20 Payment on Account due 31 July 2020 which has been extended 6 months to 31 January 2021. Individuals prevented from leaving the UK may be able to not count days of presence for determining tax residency if they qualify as 'exceptional circumstances'. Additionally, the Government have introduced the Coronavirus Job Retention Scheme where employers can apply for a grant to claim 80% of furloughed employees usual wage costs up to GBP 2,500 per month. Katy Bond - and Heather Smallwood - 16/03/2020
United States Yes, 90 days Yes, 90 days In addition to extensive legislation for employers, the tax filing and payment deadline for April 15 has been pushed back by 90 days to 15 July. Richard Tonge - 16/03/2020
Vietnam No No The government has announced economic support measures for employers in certain industries including the deferral of certain taxes, which requires application to the authorities. Tax returns remain due by the end of March. Hung Du Nguyen - 16/03/2020