La rete è presente in Giordania, nell'ambito dell'area Vicino e Medio Oriente. I cedolini vi sono elaborati in JOD e gli scambi con uno studio locale si svolgono in arabo.
Le piazze in cui la rete cerca in via prioritaria un corrispondente sono Amman, Zarqa, Irbid, Aqaba.
Il paese si trova fuori dall'Unione europea e fuori dallo Spazio economico europeo: il certificato A1 non vi ha corso. Il mantenimento al regime di origine dipende allora dalla convenzione bilaterale di sicurezza sociale eventualmente conclusa con il paese di partenza; in mancanza di convenzione occorre mettere in conto una doppia contribuzione e prevederla nel budget della missione.
La risposta a questa domanda cambia tutto: determina a chi può affidare i cedolini sul posto e che cosa deve pretendere prima di firmare. È stata verificata paese per paese presso le autorità locali.
In Giordania l'elaborazione delle paghe per conto terzi è un'attività regolamentata. Si esercita con il titolo di محاسب قانوني (muhasib qanuni) — comptable legal / certified public accountant e un'iscrizione in corso di validità deve esserLe presentata prima di qualsiasi incarico.
Partiellement. La Jordanie encadre la profession comptable par une Haute Autorite de reglementation de la profession comptable et par la JACPA, qui organise les examens, tient le registre des membres exercants, non exercants et stagiaires, et conditionne l'exercice a une licence. Cet encadrement vise clairement l'audit et la certification des comptes. Je n'ai pas trouve de texte reservant expressement l'etablissement de la paie pour compte de tiers : des societes de services non membres de la JACPA exercent en pratique cette activite. Le bon critere pour le reseau est donc la presence d'au moins un محاسب قانوني licencie parmi les associes.
Jordan differs from the Gulf monarchies in that its social scheme does not confine cover to nationals: the المؤسسة العامة للضمان الاجتماعي (Social Security Corporation) affiliates foreign employees lawfully engaged in the country, with particular rules on what benefits they can draw on departure. That is an important difference for a company used to thinking in terms of end-of-service gratuity alone.
The country also operates a policy of controlling foreign employment, with closed occupations and annual authorisations issued by the Ministry of Labour, which shapes whether a given recruitment is feasible at all.
Salaries are paid in Jordanian dinars, a stable currency whose parity is managed. Arabic is the language of the administration and of contractual documents filed with it.
The accountancy profession is overseen by a high regulatory authority and by the جمعية المحاسبين القانونيين الأردنيين (JACPA), but that oversight is directed at audit and the certification of accounts; preparing payroll for third parties is not expressly reserved.
Work authorisation is annual and tied to the employer: a change of employer requires a fresh authorisation, and certain occupations are closed to non-Jordanians. That constraint is checked before an offer is made, not afterwards.
The employer must of course exist and be able to trade. Two documents complement each other: the registration certificate issued by the Companies Control Department, which does not expire, and the شهادة لمن يهمه الأمر, which gives the company's current picture. It is the second that should be required. To these is added the رخصة مهن, the municipal activity licence issued by the municipality of the registered office and renewable annually.
Tax registration precedes registration of the employer with the Social Security Corporation, which is itself a precondition for affiliating the employee.
Filed in Arabic, the written contract fixes duration, the probationary period, the organisation of working time and the termination rules, all provisions to be checked before signature.
In day-to-day operation, the employer deducts tax on employment income at source and remits it to the tax administration, while contributions follow the Social Security Corporation's monthly calendar. The payslip is given to the employee and must allow the deductions to be traced.
Work authorisation does not lapse of its own accord on exit: its cancellation, deregistration with the corporation and the final reckoning are prepared together, since a permit left standing can be turned against the employer.
La rete richiede 10 documenti a ogni studio che intenda rappresentarla in Giordania. La tabella indica per ciascuno la denominazione esatta in uso sul posto, l'ente che lo rilascia e il periodo durante il quale resta ricevibile. Sono i termini da impiegare in una richiesta all'amministrazione locale.
Di questi 10 documenti, 8 sono richiesti a tutti i candidati e 6 hanno una validità limitata nel tempo, la più breve delle quali è di 3 mesi. 2 di questi documenti esistono soltanto in Giordania e non hanno alcun equivalente nella base comune della rete.
| Denominazione locale | Ente emittente | Validità | Fonte |
|---|---|---|---|
| شهادة تسجيل الشركة (shahadat tasjil ash-sharika) — le cas echeant السجل التجاريCompany registration certificate / commercial register entry Delivre par le Companies Control Department sous la loi sur les societes n° 22 de 1997. Les entreprises individuelles et noms commerciaux relevent en revanche du registre des المؤسسات الفردية والأسماء التجارية tenu par le ministere. | دائرة مراقبة الشركات — Companies Control Department (CCD), ministere de l'Industrie, du Commerce et de l'Approvisionnement | Senza scadenza Obbligatorio | Sito ufficiale |
| شهادة لمن يهمه الأمر (shahada li-man yahummuhu al-amr)Certificate for whom it may concern / company standing certificate C'est l'equivalent jordanien du certificat de bonne situation : le CCD la delivre expressement a cote du certificat d'immatriculation. Elle confirme que la societe est active et a jour de ses depots. | دائرة مراقبة الشركات — Companies Control Department (CCD) | 3 mesi Obbligatorio | Sito ufficiale |
| رخصة مهن (rukhsat mihan) — licence d'activite municipaleMunicipal vocational/professional licence Toute activite exercee en Jordanie suppose une رخصة مهن delivree et renouvelee chaque annee par la municipalite du lieu d'exploitation, distincte de l'immatriculation au CCD. Piece systematiquement oubliee par les candidats. | Municipalite du siege (par ex. أمانة عمان الكبرى, Greater Amman Municipality) | 12 mesi Obbligatorio | Sito ufficiale |
| الرقم الضريبي (ar-raqm ad-daribi) et, le cas echeant, تسجيل ضريبة المبيعات العامةTax number and general sales tax registration La taxe generale sur les ventes est de 16 % ; un cabinet de services qui depasse le seuil d'enregistrement doit produire son certificat d'assujettissement en plus du numero fiscal. | دائرة ضريبة الدخل والمبيعات — Income and Sales Tax Department (ISTD) | Senza scadenza Obbligatorio | Sito ufficiale |
| براءة ذمة ضريبية (bara'at dhimma daribiyya)Tax clearance certificate La bara'at dhimma est la forme jordanienne du quitus : elle atteste l'absence de dette a la date de delivrance. Se demande via le portail electronique de l'ISTD. Je n'ai pas trouve de page officielle fixant sa duree de validite : exiger une piece de moins de trois mois. | دائرة ضريبة الدخل والمبيعات — Income and Sales Tax Department (ISTD) | 3 mesi Obbligatorio | Sito ufficiale |
| براءة ذمة من المؤسسة العامة للضمان الاجتماعيSocial Security Corporation clearance certificate L'affiliation (شمول منشأة) est obligatoire pour tout etablissement employeur. Les taux sont de 14,25 % a la charge de l'employeur et 7,5 % a celle du salarie. Se demande sur eservices.ssc.gov.jo. | المؤسسة العامة للضمان الاجتماعي — Social Security Corporation (SSC) | 3 mesi Obbligatorio | Sito ufficiale |
| وثيقة تأمين المسؤولية المهنيةProfessional liability insurance policy Je n'ai pas trouve de disposition jordanienne rendant l'assurance RC professionnelle obligatoire pour un cabinet comptable. A traiter comme exigence contractuelle du reseau. | Assureur agree par la Banque centrale de Jordanie (autorite de supervision des assurances) | 12 mesi Secondo i casi | Sito ufficiale |
| رخصة مزاولة مهنة تدقيق الحسابات — licence d'exercice de la profession de commissaire aux comptesLicence to practise the auditing/accounting profession La JACPA distingue explicitement membres exercants, membres non exercants et stagiaires, et publie ses listes. La licence est requise pour la pratique de l'audit et de la comptabilite ; pour la seule paie, je n'ai pas trouve de texte reservant l'activite : demander la licence quand le candidat certifie ou tient les comptes. | الهيئة العليا لتنظيم مهنة المحاسبة (Haute Autorite de reglementation de la profession comptable) ; جمعية المحاسبين القانونيين الأردنيين — JACPA | 12 mesi Obbligatorio | Sito ufficiale |
| البطاقة الشخصية (carte d'identite nationale) ou جواز السفر (passeport)National identity card or passport La carte nationale est reservee aux ressortissants jordaniens ; les dirigeants etrangers presentent leur passeport et, s'ils resident en Jordanie, leur carte de sejour. | دائرة الأحوال المدنية والجوازات — Civil Status and Passports Department | Senza scadenza Obbligatorio | Sito ufficiale |
| الامتثال لقانون حماية البيانات الشخصية رقم 24 لسنة 2023Compliance with the Personal Data Protection Law No. 24 of 2023 La Jordanie s'est dotee en 2023 d'une premiere loi de protection des donnees personnelles, entree en application progressivement. Aucun registre public d'enregistrement des responsables de traitement n'etait accessible lors de mes recherches : demander plutot une politique de confidentialite et le registre interne des traitements. | مجلس حماية البيانات الشخصية — Personal Data Protection Council, ministere de l'Economie numerique et de l'Entrepreneuriat | Senza scadenza Secondo i casi | Sito ufficiale |
Proving that a company exists happens in two stages, and confusing the two documents is the most common error. The registration certificate evidences that the company was formed; the شهادة لمن يهمه الأمر evidences its current position, officers and capital included. Only the second says anything about the present state of affairs.
براءة ذمة means clearance, issued in a tax version and a social security version: that is the term to use when requesting a compliance certificate, and framing the request in other words invites correspondence with the administration.
Two points remain open and we treat them as such: the exact validity period of these two clearance certificates is not established by any accessible official source, and the existence of a register of data controllers under the 2023 personal data statute is not confirmed. We deal with both file by file rather than laying down a general rule.
En Jordanie la preuve d'existence se joue en deux temps : le certificat d'immatriculation du Companies Control Department, qui ne se perime pas, et la شهادة لمن يهمه الأمر, qui est la photographie a jour de la societe — c'est cette derniere qu'il faut exiger. S'y ajoute la رخصة مهن municipale, renouvelable chaque annee, que beaucoup de candidats confondent avec l'immatriculation nationale. Le mot cle a connaitre pour les deux attestations de regularite est براءة ذمة (quitus) : la formuler autrement expose a des allers-retours inutiles avec l'administration. Points non tranches par des sources officielles accessibles : la duree exacte de validite des deux براءة ذمة et l'existence d'un registre des responsables de traitement au titre de la loi de 2023 sur les donnees personnelles.
La rete apre 3 posti da partner in Giordania, non uno di più. Nessuno studio vi è ancora inserito nel repertorio: i 3 posti restano quindi aperti alle domande di adesione.
Nessun partner presente in Giordania ha chiesto di comparire nell'elenco pubblico. I recapiti di uno studio vengono trasmessi soltanto al cliente selezionato, al momento dell'assegnazione di un incarico.
La presentazione di un fascicolo non equivale all'ammissione: ogni domanda viene istruita singolarmente. Non è previsto alcun fatturato minimo e il partner selezionato fattura direttamente i propri onorari.
Presenti una domanda di adesione: istruiamo il Suo fascicolo, verifichiamo i documenti richiesti sul posto e Le rispondiamo, che la risposta sia positiva o negativa.
Because payroll is not expressly reserved in Jordan, we look for a firm in which at least one partner is a محاسب قانوني holding a current practising licence, whose JACPA registration we can verify ourselves. The file brings together the Companies Control Department certificate with a recent شهادة لمن يهمه الأمر, the current municipal رخصة مهن, the tax identification number, both براءة ذمة certificates, tax and social security, professional indemnity cover, and the undertakings given under the 2023 personal data protection statute.
Descriva la Sua esigenza. In Giordania non è ancora presente alcuno studio: istruiamo la richiesta e la affidiamo poi a uno studio locale che la rete individua e verifica, oppure al partner di un paese vicino che copre questo territorio. I Suoi recapiti vengono trasmessi al solo studio selezionato.
Richiedere uno studio in GiordaniaUna mobilità si organizza raramente paese per paese. Le schede vicine seguono la stessa struttura.
Questi paesi concentrano la maggior parte delle richieste ricevute: ciascuno dispone, oltre alla propria scheda, di sei pagine dedicate a un aspetto delle paghe locali.
Le informazioni raccolte in questa pagina provengono dai registri, dalle amministrazioni e dagli enti indicati di seguito, consultati al momento della costituzione del repertorio. Sono fornite a titolo orientativo e non sostituiscono il parere di un professionista stabilito in Giordania.