Today’s workforce is increasingly international, with companies competing for talent on a global scale.

Employers have sent “expats” abroad for decades, as well as recruiting skilled migrants to fill gaps in their home markets. But now, in the post-Covid world of remote work, a request to work from an overseas location is as likely to come from an employee or a potential recruit as it is from the employer. The legal issues this can give rise to are complex and multi-faceted, and it’s crucial to get the approach right to minimise risk and secure the right talent. We provide an integrated approach to address these complex global mobility and remote working issues across jurisdictions and guide employers to manage their global workforce with greater ease and efficiency.

Employee driven requests

As increasing numbers of jobs require nothing more than a laptop and a Wifi connection, it’s become increasingly common for employees to ask to “work from anywhere”. Requests range from a week or two tacked on to a summer holiday, to permanent relocation to be nearer family and friends. For employers, this can give rise to a host of issues to think about:

• Corporation tax: particularly if you don’t already have a presence in the would-be host location, you risk ending up with a (possibly unwanted) “permanent establishment”, with consequent financial and administrative headaches;

• Income tax and social security: depending on how long the employee wants to work in the host location,...

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