Referring to the text above regarding the 183-day rule and other rules triggering the right to levy tax by the work country, it is sometimes beneficial to create taxation in two or more countries to lower the total income tax paid on gross salary.

Split payroll will often only be accepted in case of a genuine split payroll situation, which entails that the employee must physically work a few days or weeks out of the month in both countries, and that, economically, he is working for entities in both countries.

A salary split may lead to a lower overall income tax paid if the country of residence uses an exemption method rather than a credit (of foreign tax paid) method.