Global Mobility: It's A Small World After All

Hannah Manning and Elissavet Grout detail the legal, tax and social security issues caused by global mobility

Introduction

One of the most striking changes brought about by the covid-19 pandemic has been the increase in remote and agile working. This has given many businesses an opportunity to recruit from an enlarged pool of talent, but has also intensified the challenges around keeping track of a globally mobile workforce.

For many employers, there is a real business benefit to being able to accommodate employees' requests, but in doing so, they may find themselves dealing with a complex mix of competing immigration, employment law, tax and social security issues. Some businesses, such as those in the asset management sector, have been willing to grapple with this complexity in order to attract and retain employees who are in high demand and to address the regulatory issues resulting from Brexit. Others have been more circumspect, creating policies designed