Global mobility and employment tax

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Global mobility and employment tax

In today’s fast-paced world, businesses must optimise their workforce to remain competitive. A company’s greatest asset is its people, and the right talent must be in the right place, at the right time.

Navigating international mobility, ever-changing regulations and employment tax requirements has become increasingly complex. The global economy demands flexible and strategic workforce solutions, especially when managing international talent.

In the UK, employers face increasing cost pressures while UK tax authorities intensify compliance enforcement.

How our global mobility, immigration and employment tax specialists can support you

Our specialists advise UK-based and multinational businesses on global mobility, immigration, and employment tax issues impacting their UK and international workforce.

Speak to our tax specialists today

  • Global mobility services

    We assist UK companies in managing their international workforce while ensuring compliance with evolving regulations.As a truly global firm, we collaborate with our global network across 100 countries to optimise assignment planning and policy advice for international businesses, helping to minimise costs. Additionally, we support UK employers in hiring international talent and managing outbound assignments, helping them navigate complexities while maintaining efficiency and compliance.Our expertise covers multi-country tax and social security requirements, including tax returns, certificates, and payroll obligations.

  • Immigration services

    Our immigration team helps businesses and individuals achieve full immigration compliance. We ensure correct sponsorship licenses, work authorisations, and entry visas are secured, allowing migrant workers to perform their job roles effectively.Additionally, our UK Immigration team work closely with our tax teams in over 100 countries internationally, providing immigration support to international businesses worldwide.

  • Employment tax and reward

    We help UK businesses implement tax-efficient reward policies that enhance talent retention while ensuring compliance with employment tax laws, including IR35, National Minimum Wage (NMW) regulations, and payroll reviews.Additionally, we support HMRC audits, mitigate risks, and provide strategic advice on UK-specific tax structuring, expenses, and benefits to optimise employee retention and financial efficiency.

Global mobility solutions to help you manage your international workforce

As an international business, we recognise the complexities of managing talent across multiple countries. To assist global companies facing similar challenges, we have created Track Global. This cloud-based compliance platform allows businesses to efficiently monitor their travelling employees while ensuring compliance with tax, social security, and immigration regulations in various locations.

Our truly global reach

As a truly global network, we are ideally placed to support multinationals and mid-sized businesses with their global mobility and employment tax requirements, ensuring compliance across jurisdictions.

Combining local expertise with a global outlook, we help businesses navigate complex regulations, from tax compliance to immigration, with confidence.

 

Discuss how we can support your UK and global workforce needs

Get in touch today

Global mobility, immigration and employment tax FAQs

What is global mobility, and why is it important for businesses?


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

What are the key compliance challenges in global mobility?


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

How can businesses optimise global mobility costs?


Using tax equalisation policies, social security planning, and strategic assignment structuring, businesses can minimise tax liabilities and compliance risks while maintaining cost efficiency.

What is Overseas Workday Relief (OWR), and who qualifies for it?

 

Overseas Workday Relief (OWR) is a UK tax relief allowing non-UK domiciled employees working abroad for part of the tax year to reduce their UK tax liability. Employees must meet specific residency criteria and perform duties outside the UK for relief to apply.

How can businesses manage OWR effectively?


Businesses can structure work patterns and payroll arrangements to ensure those eligible for OWR fully benefit. It’s important to note that maintaining accurate records of overseas workdays is essential for compliance.

How does OWR impact international payroll and tax planning?



OWR can influence net pay calculations, tax withholdings, and cross-border tax planning. Businesses should assess an assignment duration, employee residency, and international tax obligations when applying OWR.

What are the visa requirements for internationally mobile employees?


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.

How does Brexit affect UK immigration for businesses?

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

What is sponsor compliance, and why does it matter?


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.

How do employment tax rules vary for internationally mobile employees?


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.

What is IR35, and how does it impact businesses?


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.

How can businesses implement tax-efficient employee rewards?


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

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