Global employer solutions

Global mobility is the management of employees working across international borders, ensuring compliance with tax and immigration requirements while optimising workforce efficiency.

Employers must navigate multi-jurisdiction tax obligations, immigration laws, payroll considerations, and social security contributions, ensuring seamless cross-border operations.

Cross-border assignments, despite potentially carrying significant cost implications, there are often critical to business strategy. Through upfront cost assessments and strategic planning of assignment structures and compensation delivery, we help organisations regain control of global mobility budgets, ensuring cost efficiency without compromising business impact.

OWR is a capped UK tax relief that allows new arrivals to the UK, who work abroad for part of the tax year, to obtain tax relief on the portion of their earnings related to their non-UK work days for up to the first four tax years they are resident in the UK. While the relief can be effective in reducing an employee’s UK tax burden, it is common for employers to “equalise” an employee’s taxes during the period they are assigned to the UK and in such cases, the tax saving goes to the employer.

The FIG regime is available to individuals who have not been UK tax resident for at least ten consecutive tax years before becoming UK tax resident. It provides the opportunity, during the first four years of UK residence, to exclude non-UK-sourced income and gains from UK taxation. However, claiming FIG status may result in the loss of certain UK tax reliefs, allowances, and exemptions. It’s therefore essential to evaluate the full financial impact and individual circumstances before deciding whether to make a claim.

Strict conditions apply for OWR, and businesses should take advice on tax withholding arrangements, and assignment planning to maximise the relief available, as well as creating the optimum cash flow situation through agreed payroll adjustments.

Visa requirements depend on the country where the assignment takes place, the assignment duration, and the employee’s nationality. Employers must ensure proper work authorisation and compliance with local immigration laws.

Post-Brexit, UK employers must comply with Skilled Worker visa regulations, sponsorship requirements, and Global Business Mobility routes when hiring international talent.

UK businesses with sponsorship licenses must maintain accurate employee records, conduct right-to-work checks, and report relevant changes to avoid penalties or visa revocation.

Different countries impose income tax, payroll taxes, and social security contributions based on residency and work arrangements. Employers must manage multi-jurisdictional tax filings to remain compliant.

IR35 is a UK tax rule that assesses whether contractors should be treated as employees for tax purposes. Businesses must review employment status and implement compliance measures to avoid financial liabilities.

Employers can use salary sacrifice schemes, flexible benefits, and optimised expense policies to ensure cost-effective and tax-compliant remuneration packages.

An equity reward is a form of employee compensation where individuals receive shares or share options in the company. It aligns employee interests with business performance and can offer tax advantages.

Common schemes include Enterprise Management Incentives (EMI), Company Share Option Plans (CSOPs) and Growth shares.

Equity rewards can be offered to staff at various levels, depending on the scheme. EMI schemes, for example, are designed for smaller, high-growth companies.

Tax treatment varies by scheme. EMI options may be exempt from Income Tax and National Insurance on exercise if conditions are met, with Capital Gains Tax (CGT) due on sale. It’s important to seek tailored tax advice.

Valuations are usually based on HMRC-approved methods for tax-advantaged schemes. We provide valuation services to support compliance and planning.

Vesting refers to the period an employee must wait before gaining full rights to their shares or options. Vesting can be time-based or performance-based.

Yes, but local tax and legal implications must be considered. we review overseas plans for UK use and advise on cross-border compliance.

Depending on the scheme rules, typically, unvested options lapse, while vested options may be exercisable for a limited time.

Equity rewards can help retain and motivate talent by giving employees a stake in the company’s success, especially valuable for start-ups and scale-ups.