Internal Control Specialist- Expat Payroll & Benefits

Description

Title: Internal Control Specialist – Expat Payroll & Benefits

Department: Human Resources

Location: Cartersville, GA

Job Summary

We are seeking a detail-oriented and bilingual Internal Control Specialist to oversee the compliance, operational integrity, and accuracy of our expatriate payroll, benefits, and global mobility programs. In this role, you will bridge HR and Finance to establish, maintain, and audit internal control frameworks governing cross-border compensation. You will ensure full compliance with U.S. and South Korean labor laws, tax regulations, double-taxation treaties, and corporate governance standards while delivering a seamless experience for our expat workforce.

Key Responsibilities

• Design, implement, and maintain internal control matrices and standard operating procedures (SOPs) for expat payroll, tax gross-ups, and benefits administration.
• Conduct regular pre- and post-payroll audits to verify calculation accuracy, bonus structures, foreign service premiums, housing allowances, and cost-of-living adjustments (COLA).
• Monitor and enforce compliance with U.S. FLSA, IRS regulations, South Korean Labor Standards Act, and international assignment policy guidelines.
• Identify operational risks, control gaps, or compliance exposure in global mobility practices and implement corrective action plans.
• Act as the key liaison for internal and external auditors during SOX compliance testing, tax audits, or financial reviews related to expat compensation.
• Manage end-to-end administration of dual/shadow payrolls, ensuring accurate tax withholdings and reporting across both South Korea and the U.S.
• Partner with external tax counsel and third-party global mobility providers to manage hypothetical tax (Hypo-Tax) calculations, tax equalization, and annual tax reconciliations.
• Coordinate the timely exchange of payroll data between HQ and local entity operations.
• Oversee Expat benefit schemes health insurance and relocation packages.
• Verify total reward structures, ensuring proper documentation and approvals for expatriate allowances (e.g., tuition support, housing, vehicle allowances).
• Manage Totalization Agreement certificates (Certificate of Coverage) to eliminate dual social security tax liability for expatriates.
• Generate control reports, audit trails, and financial reconciliations for executive leadership and Finance.
• Provide guidance to HR Business Partners and business units on expat compensation controls, cost estimates, and assignment budgeting.
• Support expatriates with complex inquiries regarding pay, benefits, and tax adjustments with cultural fluency and confidentiality.

Qualifications & Skills

• Education: Bachelor’s degree in Accounting, Finance, Human Resources, Business Administration, or a related field.
• Experience: Minimum 5 years of experience in payroll compliance, internal controls, global mobility, or internal audit—with a heavy focus on Korean expatriate management.
• Language: Professional fluency in both English and Korean (written and verbal) is required to communicate effectively with Korean HQ and local teams.