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International projects often require businesses to bring together professionals from different countries to deliver specialised work, meet project deadlines and maintain consistent operational standards. In sectors such as construction, oil and gas, engineering, telecommunications, mining and infrastructure, these professionals may be deployed across borders for weeks, months or several years.
Managing this workforce requires more than booking flights and arranging accommodation. Employers must coordinate immigration permissions, employment arrangements, payroll, tax obligations, employee welfare, project documentation and compliance with the laws of the countries where work is performed.
For companies executing projects in Ghana or managing teams across multiple African markets, these responsibilities can become particularly complex when employees are engaged by one company but deployed to work in another country.
This guide explains how businesses can manage third country nationals on international projects, the compliance issues to consider and how an Employer of Record (EOR) arrangement may support international workforce management.
What Are Third Country Nationals?
Third country nationals (TCNs) are individuals who are citizens of neither the country where they are working nor, in some contexts, the country or regional bloc from which they are being deployed.
The exact meaning depends on the context. For international projects, the term commonly describes professionals who are deployed to a host country from a different country of citizenship.
For example, a French engineering company executing a project in Ghana may deploy an Indian engineer and a South African project manager to support local operations. From the perspective of the Ghana project, these professionals may be treated as third country nationals.
Similarly, a company coordinating an infrastructure project across Ghana, Nigeria and Côte d’Ivoire may need to manage employees with different nationalities, employment contracts and immigration requirements in each destination.
Their nationality, existing residence status, job responsibilities and duration of assignment can influence the permissions and employment arrangements they require.
Why Managing Third Country Nationals Requires Careful Planning
International workforce deployment introduces several responsibilities that are not always present when employees work in their home country.
1. Immigration and work authorisation
Each host country has its own immigration framework. A visa that permits entry or attendance at business meetings does not necessarily authorise an individual to perform productive work.
Before deploying an employee, employers should establish the correct immigration route for the intended activities, the duration of the assignment and the individual’s circumstances.
In Ghana, the Ghana Immigration Service and the Ministry of the Interior provide official information on work and residence permits. Companies should review the applicable requirements before a foreign national begins work.
2. Employment arrangements
The employee may remain employed by a company in their home country, be transferred to a local entity, or be engaged through another legally appropriate arrangement.
Employers should determine which entity is responsible for employment contracts, salary payments, employee benefits, disciplinary procedures, leave and termination.
The arrangement should reflect the actual working relationship and applicable law rather than relying solely on the title given to the contract.
3. Payroll and tax compliance
Employees working internationally may have tax obligations in the host country, the home country or both, depending on applicable domestic rules and tax treaties.
Employers must assess issues such as tax residence, the source of employment income, payroll withholding, social security coverage and any reporting obligations arising from the assignment.
In Ghana, the Ghana Revenue Authority provides guidance on Pay As You Earn (PAYE). The correct treatment of a particular international assignment should be confirmed with qualified tax advisers.
4. Employee welfare and assignment costs
International deployment involves practical considerations that directly affect employee productivity and project delivery.
These may include accommodation, airport transfers, travel arrangements, medical coverage, emergency contacts, local orientation and communication with the employee’s family or home office where appropriate.
A well planned assignment reduces avoidable disruption and helps employees concentrate on their responsibilities.
Seven Steps to Managing Third Country Nationals on International Projects
Step 1: Establish the scope of the assignment
Before arranging deployment, document what the employee will do, where the work will take place and how long the assignment is expected to last.
Confirm:
- The host country and project location.
- The employee’s nationality and current residence status.
- The job title, duties and reporting structure.
- The expected start date and assignment duration.
- The entity responsible for directing the employee’s work.
- Whether the role requires professional registration or additional authorisation.
This information provides the foundation for determining the appropriate immigration, employment and payroll arrangements.
Step 2: Confirm immigration and work authorisation requirements
Do not assume that a valid passport, entry visa or invitation letter is sufficient for an international assignment.
Review the host country’s requirements for the employee’s intended activities. Where required, obtain the appropriate work permit, residence permit or other authorisation before the employee starts work.
Also establish whether the permit is linked to a particular employer, role, project or location, and whether a change in assignment would require further approval.
For Ghana assignments, companies should confirm requirements directly with the relevant authorities or qualified immigration advisers. Processing timelines and documentation requirements may vary according to the application and circumstances.
Step 3: Choose an appropriate employment model
The employment model should be decided before the employee is deployed.
Common options include:
Direct employment through a local entity
A company with an established and appropriately registered local entity may employ the worker directly, subject to applicable employment, immigration and regulatory requirements.
International secondment or assignment
An employee may remain employed by an overseas company while being temporarily assigned to work in another country. This arrangement requires careful review of host country employment rules, immigration permissions, payroll obligations and the terms of the assignment.
Employer of Record
Where legally suitable, an EOR can employ a worker locally on behalf of a client business and manage agreed employment administration. This may be useful when the client does not have its own local employing entity and needs support establishing a compliant employment arrangement.
The correct model depends on the project, the worker’s circumstances and the legal requirements of the host country. An EOR should not be treated as an automatic substitute for local incorporation, work authorisation or other required approvals.
Step 4: Plan payroll, tax and social security
International payroll can become complicated when an employee is paid in one country but performs work in another.
Employers should establish who will process payroll, which currency will be used, what deductions apply and whether the employee must be included in a host country payroll.
The assessment should also cover:
- Applicable income tax and withholding obligations.
- Employer and employee social security contributions.
- Potential double taxation and available treaty relief.
- Currency conversion and payment arrangements.
- Expense reimbursements and assignment allowances.
- Payroll records and statutory reporting deadlines.
In Ghana, employers should review applicable PAYE requirements with the Ghana Revenue Authority and assess pension obligations with SSNIT and other relevant institutions.
Official guidance is available from the GRA and SSNIT.
International assignments should be reviewed individually. The fact that an employee continues to receive salary from an overseas employer does not, by itself, settle the host country’s tax position.
Step 5: Prepare contracts and assignment documentation
Employees should understand the terms under which they will work abroad.
Depending on the arrangement, documentation may include an employment contract, secondment agreement, assignment letter, project scope, compensation schedule, benefits policy and repatriation arrangements.
The documents should clearly address:
- The employing entity and host organisation.
- Job responsibilities and reporting lines.
- Assignment duration and work location.
- Salary, allowances and eligible expenses.
- Working hours, leave and employee benefits.
- Confidentiality, data protection and intellectual property.
- Health, safety and insurance arrangements.
- Early termination, reassignment and return travel.
The documentation should be consistent with applicable law and the employee’s immigration permissions.
Step 6: Coordinate travel, accommodation and site readiness
An employee may have the necessary qualifications and authorisations but still be unable to work effectively if basic deployment arrangements are incomplete.
Before departure, coordinate travel schedules, accommodation, airport transfers, site access, personal protective equipment where relevant and project induction.
For remote industrial sites, employers should also consider local transport, emergency evacuation procedures, medical facilities, communication coverage and arrangements for rest periods.
A designated project coordinator should maintain contact with the employee, the host organisation and the overseas management team.
Step 7: Monitor the assignment and plan the exit
International workforce management continues after the employee arrives.
Employers should track permit expiry dates, assignment extensions, changes in job duties, payroll compliance, employee welfare and project milestones.
Any proposed change to the employee’s location, employer, role or assignment duration should be assessed before it takes effect.
At the end of the assignment, coordinate final payroll, expense reconciliation, required notifications, return travel, accommodation closure, equipment handover and access revocation. Confirm any applicable tax, immigration and employment closeout obligations.
A structured exit process protects both the employee and the business while helping ensure a smooth handover to the next project phase.
Common Challenges in Managing Third Country Nationals
International employers frequently encounter the following challenges.
Unclear responsibility between companies
A project owner, international contractor, local subcontractor and overseas employer may all be involved. Without clear agreements, immigration applications, payroll processing and employee welfare can fall between departments.
Incorrect assumptions about immigration permissions
Companies may confuse permission to enter a country with permission to work. This can delay deployment or expose the parties to compliance risks.
Unexpected payroll and tax obligations
A change in the assignment duration, work location or payment structure may affect tax and social security treatment.
Poor coordination across countries
Different time zones, reporting systems, payroll calendars and documentation standards can make it difficult to maintain consistent oversight.
Unplanned changes to project requirements
Project delays, contract extensions and changes in technical responsibilities may require the employment and immigration arrangements to be reviewed.
The best way to manage these risks is to establish clear accountability, maintain reliable employee records and review compliance throughout the assignment rather than only at the point of deployment.
How an Employer of Record Can Support International Projects in Ghana
For businesses that need to employ people in Ghana without immediately establishing their own local employing entity, an Employer of Record may provide a practical option where the arrangement is legally appropriate.
An EOR can support the employment side of workforce deployment by managing agreed responsibilities such as:
- Local employment contracts and onboarding.
- Payroll administration and applicable statutory deductions.
- Coordination of pension and employment records.
- Employee documentation and HR administration.
- Support with employment changes and offboarding.
This can be particularly useful for companies deploying a small team, entering a market for a defined project or expanding their workforce while assessing longer term operational requirements.
However, responsibilities must be clearly allocated. Immigration permissions, tax exposure, sector licences, health and safety obligations and the client’s own legal responsibilities may require separate assessment and support.
An EOR arrangement does not automatically authorise a foreign national to work in Ghana or eliminate every compliance obligation of the overseas business.
Why Work With Kharis Global Group?
Managing an international workforce requires coordination between business development, human resources, payroll, immigration specialists and project management teams.
Kharis Global Group supports businesses seeking to employ talent in Ghana through Employer of Record and related HR outsourcing services.
Depending on the engagement, our team can discuss employment arrangements, payroll administration, onboarding, statutory compliance coordination and ongoing HR support to help businesses manage their Ghana workforce more effectively.
Whether your company is preparing to deploy a specialist to Ghana, recruit local staff for an international project or review its existing employment arrangements, the first step is to understand the workforce requirements and the compliance responsibilities involved.
Conclusion
Managing third country nationals on international projects requires early planning, clear employment arrangements and continuous attention to immigration, payroll, tax, employee welfare and project requirements.
For companies operating in Ghana, selecting the appropriate workforce model can help establish clear responsibilities and reduce administrative pressure. An EOR may be suitable for certain employment arrangements, while other projects may require direct employment through a local entity or a carefully structured international assignment.
The right approach is to assess each deployment individually and ensure that the employment arrangement, immigration permissions and operational requirements work together.
Planning an international project in Ghana?
Explore our Employer of Record services in Ghana or visit Kharis Global Group to learn more.
For enquiries, contact andrew@kharisglobalgroup.com or call +233 20 810 2763.
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