INTERSOS is a non-governmental, non-profit humanitarian organization whose objective is to assist victims of natural disasters and armed conflicts. INTERSOS bases its work on the values ​​of solidarity, justice, human dignity, equal rights and opportunities for all people, respect for diversity, coexistence, and attention to the most vulnerable social groups.
Terms of reference
Job Title : Consultant – Tax Compliance, Payroll & HR Legal Status (7 Countries)
Code : SR-00-10284
Work location : Remote work with occasional field visits
Date of appointment : 02/11/2026
Contract duration : 8 weeks (indicative)
Reporting to: Regional HR Coordinator Africa
General context of the project
INTERSOS is a humanitarian organization founded in 1992 that intervenes on the front lines in crisis situations. In the countries where it operates, INTERSOS provides assistance to the most vulnerable populations affected by conflict, extreme poverty, and natural or man-made disasters, in the heart of complex and difficult-to-access areas where humanitarian needs are greatest and the humanitarian presence is often limited. In these contexts, INTERSOS focuses on providing life-saving humanitarian assistance to forcibly displaced populations and host communities, primarily in the areas of protection, health, and nutrition.
To ensure the sustainability and security of its operations, INTERSOS places risk management and legal compliance at the heart of its management model. The organization is committed to identifying, preventing, and managing the legal, tax, and social risks associated with the deployment of its personnel, while guaranteeing secure contractual structures and strong institutional ties with local authorities.
INTERSOS’s operations are guided by its Charter of Values ​​and the humanitarian principles of humanity, neutrality, impartiality, and independence. More specifically, INTERSOS is a borderless, impartial, independent organization that is sensitive to local cultures, attentive to local capacities, professional in its solidarity efforts, and transparent. INTERSOS also adheres to the Code of Conduct for the International Red Cross and Red Crescent Movement and for NGOs in disaster relief operations.
General objective of the position
INTERSOS deploys international staff under Italian law contracts — notably through coordinated and continuous collaborations (co.co.co) under specific expatriation schemes (e.g., Law 398/87) or autonomous employment contracts — in 7 African countries: Mali, Niger, Burkina Faso, Chad, Cameroon, Democratic Republic of Congo (DRC) and Central African Republic (CAR).
Main objectives of the council:
- Legal and operational compliance: Determine all tax, parafiscal, social and reporting obligations incumbent upon INTERSOS (employer) and employees in each country of assignment, according to the nature of their contract.
- Optimization, payroll engineering, and cost efficiency: Identify all levers for legal optimization through structuring the compensation package, formalizing specific contractual frameworks (institutional anchoring), and evaluating alternative contractual scenarios. The objective is to streamline, quantify, and secure the overall tax and social security burden borne by the organization and its employees.
MAIN RESPONSIBILITIES AND TASKS
ASPECTS EXAMINED BY THE CONSULTANT
For each country, the analysis must cover the following aspects:
- NGO status and mapping of exemptions: Preferential schemes applicable to INTERSOS, scope of exemptions on international staff under Italian law contract, and conditions/procedures to benefit from them.
- Employer obligations and withholding tax: calculations, registrations, declarations, payment of income tax, payroll taxes, employer/employee contributions, as well as formalities for the arrival and departure of staff.
- Personal obligations of employees (Separation of responsibilities): Clear identification of the tax, social and reporting obligations incumbent personally on international staff, so that INTERSOS can inform and raise awareness appropriately.
- Payroll processing, engineering, and contractual scenarios: Analysis of local taxation of base salary, per diem, allowances (housing, transport, hardship/risk), and arbitration of allocation methods. This analysis will include a comparison with alternative contractual scenarios (secondment, local contract, short-term assignment, or consultancy) to assess the legal basis, risks, and financial impact (employer/employee).
- Conventional framework for establishment and administrative clarification procedures: Identification of the legal and administrative instruments provided for by local regulations (framework agreements, establishment agreements, administrative interpretation procedures or rulings) enabling the formalization, securing and harmonization of the tax and social status of the organization and its employees with the competent authorities.
- Remuneration paid from abroad and secondment situations: Analysis of local tax and social implications for salaries or benefits paid wholly or partly from Italy (or another country), and management of secondment or temporary assignment cases.
- International conventions, specific schemes and social protection: Analysis of the rules for taxation of non-residents (183-day threshold, tax treaties), specific taxes and formalities related to foreign workers (including work permits), as well as the local treatment of social protection and pension schemes maintained in Italy or abroad (social security agreements and justifications for not double taxation).
- Documentation, compliance, and risk management: Strict identification of supporting documents and records to be obtained, transmitted, and retained. Mapping of non-compliance risks (failure to withhold pay, delays, adjustments), penalties incurred, and recommendations for preventive measures. The analysis must also cover the distinction between the entity that pays the salary and the one that bears the actual cost, as well as the assessment of any historical risks and the proposal of corrective measures.
EXPECTED DELIVERABLES
- Deliverable 1 – Pilot report (2 countries): Comprehensive analysis of two pilot countries (selected during the scoping meeting) to validate the methodology, report structure and expected level of detail.
- Deliverable 2 – Country Operational Reports (7 countries): Detailed reports including an HR/Finance executive summary specifying for each country what INTERSOS must withhold, report, pay, obtain, and retain, from which government agency, and within what timeframe. Each report must include precise references to the applicable legal and regulatory texts.
- Deliverable 3 – Strategic Guidance and Optimization Note: A summary note identifying, for each country, legal, documented, and defensible tax and social security optimization strategies in the event of an audit. Depending on the specific characteristics of each country, the consultant will analyze one or more of the following strategies:
- Payroll engineering and alternative contractual scenarios: Restructuring and efficiency of compensation components (allowances, benefits in kind, per diem) and a quantified comparison between the current model and other types of engagement. For each option, the analysis will specify the legal basis, conditions of application, formalities, risks, and financial impact for INTERSOS and the expatriate.
- Institutional anchoring: Administrative formalization and preferential agreements with local authorities (establishment agreements, ruling procedures) in order to secure the framework for intervention.
- Deliverable 4 – Cross-functional operational matrix (Excel): Management tool in Excel format grouping for all countries: Country / Contractual typology / Obligation / Legal basis / Basis / Rate or Scale / Due date / Administration / Form or Document / Penalty incurred.
- Deliverable 5 – Compliance Checklist and Employee Information Note: Practical assessment grid for internal HR/Finance controls and summary note for international staff specifying their personal tax and social obligations.
- Deliverable 6 – Feedback presentation: Oral feedback session presenting the main conclusions, the mapping of priority risks and the operational roadmap for the INTERSOS teams.
METHODOLOGY
- Legal and operational analysis: Based on tax codes, finance laws, texts on social contributions, NGO schemes, foreign workers and international conventions (tax and social security).
- Legal security: Each conclusion must be based on a precise legal basis, with explicit reporting of ambiguities or administrative discrepancies.
CONSULTANT OR FIRM PROFILE
- Qualifications: Holding an advanced degree in tax law or business law, the consultant or firm must demonstrate at least 7 years of proven experience in international taxation, payroll engineering, and expatriate compensation management. A strong command of international tax treaties and social security agreements, as well as in-depth knowledge of local legislation in several of the countries involved, is essential.
- Sector expertise: Experience with international NGOs is highly desirable, as well as the ability to mobilize local tax experts in all 7 countries.
- Language: Professional French (spoken and written) is required for the entire project and all deliverables. Professional proficiency in English is also required.
DURATION AND INDICATIVE TIMETABLE (8 WEEKS)
- Week 1: Scoping meeting and validation of the methodology.
- Weeks 2 to 4: Production of pilot reports on 2 countries (Deliverable 1), incorporating the first payroll engineering schemes.
- Weeks 5 to 6: Drafting of reports for the 5 other countries (Deliverable 2) and development of the Salary Package Structuring Plan and the Institutional Guidance Framework (Deliverable 3).
- Week 7: Submission of the consolidated version of all deliverables (Country Reports, Deliverable 3, Excel Matrix – Deliverable 4, and Checklist – Deliverable 5).
- Week 8: Integration of feedback and final feedback session (Deliverable 6).
The consultant may propose a different schedule if they believe it will ensure a higher quality of deliverables.
COORDINATION, CONFIDENTIALITY AND OWNERSHIP
- Supervision: This work will be carried out in close collaboration with INTERSOS’s HR and Finance departments. INTERSOS will provide the consultant, to the extent necessary for the completion of the assignment, with relevant information regarding the contractual model and the management of its international employees. The consultant must report any additional information required for the successful completion of the study at the outset.
- Confidentiality: Strict obligation regarding salary, financial and contractual data.
- Ownership: Exclusive property of INTERSOS on all deliverables produced.
OFFER CONTENTS
- Technical proposal: understanding of the mission, methodology, approach for the 7 countries, team organization, local experts potentially involved, timeline and description of deliverables
- Financial Offer: The financial offer will be submitted as a fixed, all-inclusive lump sum price in euros (€), covering all costs of the assignment. The candidate will provide a separate breakdown of their budget, including fees, any costs of local experts, any travel expenses, applicable taxes, and any other costs related to the service.
- Profile & References: CV of the lead consultant or key team members, CV of local experts, if applicable, references for similar assignments, experience with international NGOs or similar organizations, experience in the countries concerned.
CRITERIA FOR EVALUATING BIDS
- Understanding and methodology (15%): Relevance and clarity of the overall approach for the analysis of the 7 countries of assignment and understanding of the issues related to contracts under Italian law (co.co.co and self-employment).
- Tax, social and payroll engineering expertise (15%): Mastery of international taxation, cross-border social security and legal payroll optimization schemes.
- Experience in managing international staff (10%): Proven experience with expatriate schemes, non-resident statuses and the treatment of international employees.
- Geographic coverage of the 8 countries (15%): ability to intervene directly or via a proven network of local tax and legal experts in the 7 countries concerned.
- NGO sector experience and conventional frameworks (10%): In-depth knowledge of the humanitarian sector, establishment agreements and consultation procedures with local administrations.
- Quality and operational nature of deliverables (10%): Operational clarity of country sheets, comparative Excel matrix, HR checklists and strategic guidance note (payroll engineering and institutional anchoring).
- Financial offer (25%): Transparency, competitiveness and overall consistency of the budget
EXPECTED FINAL RESULT
INTERSOS needs a turnkey management tool covering all countries of assignment to accurately determine its employer obligations (calculations, deductions, declarations, payments) and ensure tax and social security compliance for staff under Italian law contracts. The organization must also be able to decide on the most appropriate optimization strategy for each country (payroll engineering, use of alternative contractual scenarios, or institutional anchoring), while maintaining a clear understanding of the financial impact, the distinction between actual cost and payment flow, and the measures needed to mitigate any historical risks.
PAYMENT METHODS
Payment will be staggered according to INTERSOS’ explicit validation of the expected deliverables:
- 20% upon validation of Deliverable 1 (Pilot reports on 2 countries and final validation of the methodology);
- 40% upon delivery of the first consolidated version of the country reports, the Excel matrix and the payroll engineering plan (Deliverables 2, 3 and 4);
- 40% upon final validation of all deliverables (Checklist/Information Note – Deliverable 5) and after the feedback session (Deliverable 6).
Each payment is conditional upon prior written validation of the deliverables by the Human Resources departments of INTERSOS.
Required profile
- Advanced degree in tax law or business law.
- Experience with international NGOs is highly desirable, as well as the ability to mobilize local tax experts in all 7 countries.
- At least 7 years of proven experience in international taxation, payroll engineering and expatriate compensation management.
- A proven mastery of international tax conventions, social security agreements and in-depth knowledge of local legislation in several of the countries concerned are essential.
- Professional French required (spoken and written) for the entire mission and deliverables.
- English proficiency at a professional level
- Strategic vision
- Good organizational and planning skills
- Behavioral flexibility
- Networking skills
- Diplomatic, interpersonal and communication skills
- Strong analytical and practical problem-solving skills
How to apply
HOW TO APPLY:
Interested candidates are invited to apply by following the link below:
Please note that our application process consists of three very quick steps : register (including your name, email, password, and nationality), log in , and apply by attaching your CV in PDF format . Candidates can track their application history with INTERSOS through this platform.
Please also include the name, position, and contact details of at least three references : two line supervisors and one HR contact . Family members should be excluded.
Only candidates selected for the first interview will be contacted.