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We recently hosted our first in-person MGMF in the UK since December 2019!

Richard Rutledge, K2 Executive Business Director and MGMF host explained:

“Even though we have hosted several virtual sessions since the beginning of the pandemic, you really can’t beat meeting up face-to-face. It was fantastic to be able to host everyone again in partnership with EY (Ernst & Young).”

“We are very grateful to Hannah Bozward of EY’s global mobility team for the use of their amazing facilities, as well as providing very insightful and topical updates.”

“We wanted to deliver something relevant and new to the MGMF members and our interactive presentation on sustainability in global mobility by Paul Barnes, K2’s Group Sustainability Consultant supported by Johan De Kam of Warwick University and Helen Squibb, K2 Global Mobility and HR Advisory, was thought-provoking and engaged the audience into looking at how to deliver meaningful solutions within their global mobility programmes.”

About the Forum

Set up in 2016, K2’s MGMF forms part of our worldwide series of global mobility hot topic updates and networking events. We aim to provide a totally impartial opportunity for networking and knowledge sharing amongst global mobility and HR peers, free of charge.

If you’re interested in joining this impartial event in the future please contact

Summary of key points

This impartial event for global mobility managers in the Midlands region provided a variety hot topics and trending issues which were presented by our subject experts with opportunity for group discussion and interactive activities.

Hannah Bozward from EY covered a number of important topics such as remote and hybrid working, tax, and social care:

Remote working

The future of work

  • 9 out of 10 employees want flexibility in where and when they work.
  • 64% of employees want better tech in the office.
  • 54% of employees are likely to quit if they aren’t offered the flexibility they want.
  • Gen Z are most likely to be ‘Remote Ready’ – Baby Boomers are least likely.
  • 2/3 of employees want to continue business travel post pandemic – increasing from 49% in an earlier study.

Work from anywhere

1. Strategy

  • Guidance from leadership on business approach to remote working.
  • Relevant “work from anywhere” stakeholders involved in discussion and influencing outcomes.

2. Framework

  • To develop an approach and guiding principles to “work from anywhere” that aligns with business strategy on remote working and future of work.
  • Create a consistent and compliant decision – making process to ensure any relevant risk areas are addressed on the receipt of “work from anywhere” request.

3. Operations

  • Put process in place to enable the framework.
  • Implement relevant technology solutions to support business and employees in addressing compliance in advance of working remotely cross-border.

By implementing an operating model that aligns to business strategy and is underpinned by a clear and comprehensive framework, employees can support this opportunity to develop an enhanced Employee Value Proposition.

Remote/Hybrid working – social security considerations


  • EU issues with cross-border workers and multi-state workers.
  • Assignees who can’t return to home countries.
  • Assignees who repatriated early but need to return.
  • New Local hire / Permanent transfer not able to work in correct country.
  • Delayed assignments.
  • Existing employee departs country of work for a home/Third country.
  • Vaccinations.

Virtual assignments

  • Usually pay where physically perform work or resident subject to assignments.
  • Recharged and economic employer concept not relevant for social security.
  • May be more costly in long term if mandatory coverage continues for whole of ‘assignment’ period rather than accessing voluntary schemes.
  • Lack of optimising opportunities.
  • Should guarantee access to local healthcare rather than needing international healthcare insurance.

Tax & Social Security 

Key changes in social security to be aware of:

1. New UK/EU social security coordination rules

  • Geographical coverage – EU only (no longer EEA and Switzerland).
  • However Posting provisions:
  • Potential 2 year (rather than 5 year) period of exemption from host country social security through certificate of coverage.
  • All EU countries have now opted in.
  • Benefit coverage – provides reduced level of eligibility/access to state benefits for employee and dependants – for example in relation to health care and child allowances.
  • Third country nationals are covered by the new TCA and each country appears to accept this even if historically they omitted TCNs from prior EU coverage.

2. Iceland

  • 1 + 1 year coverage (Multi-state provisions available)

3. Liechtenstein

  • Non agreement.
  • Potential dual liabilities.

4. Norway

  • 3 year coverage.
  • No current provisions for multistate workers in the bi lateral agreement so dual liabilities may ensue unless exceptions are agreed by the authorities.

5. Switzerland

  • 2 + 3 year coverage from 1st November 2021 under new agreement.

What is the impact of the changes?

  • Potential higher cost – social security costs now arising in the host location for longer term assignments.
  • Increased administration – requirements for home country employing entity and employee to register in host location to facilitate local withholding.
  • Employee State based welfare impact – impact upon the individual worker and family dependants in relation to state welfare.

Overseas Workday Relief (OWDR)

What is changing with OWDR?

On 29th October 2021, HMRC announced that, prompted by the National Audit Office, they were reviewing tax reliefs including OWDR

Possible outcomes of HMRC review:

  1. Removal of OWR.
  2. Restriction in the number of years OWR can be claimed.
  3. Simplification of OWR rules.
  4. Introduction of a flat / progressive tax rate regime specifically for non-domiciled individuals.
  5. Introduction of a flat deduction followed by standard progressive tax rates specifically for non-domiciled individuals.

Impact to the Employer

  1. Possible reduction in assignment costs for tax equalised inbound IAs to the UK due to increase in OWR claims through simplification of OWR rules (relaxation in requirement to retain earnings attributable to non-UK duties outside of the UK. Split payroll arrangements require less monitoring).
  2. Better assignee experience – reduction in administrative burden and costs associated with maintaining / managing bank accounts and remittances.
  3. Retain an incentive to attract key talent to the UK on local contracts from overseas.

Health & Social Care Levy – International

What is the H&SCL?

  • The Health and Social Care Levy Bill was published on 8th September 2021.
  • The new HSCL is being introduced to fund increased spending on health and social care, in particular following the COVID-19 pandemic.
  • Replaces the NIC rate increase with a new HSCL of 1.25%, this payable where employee, employer or self-employed individual.
  • For 2022/23 NI rates will be temporarily uplifted by 1.25% with a separate levy implemented from 2023/24 onwards.
  • The increase in NIC rates does inadvertently make salary sacrifice and flexible benefit arrangements more attractive where employees can choose to take benefits rather than salary, by increasing the level of NIC savings available.

The impact – International Assignee Population:

  • There will be no impact to inbound assignees to the UK who are not currently liable to the UK NIC.
  • For inbound assignees subject to UK NIC, there will be an increase in the NIC that Employer would be liable to pay under tax equalisation.
  • Outbound assignees, you will collect additional hypothetical NIC of 1.25% as these individuals would have owed this amount to HMRC had they remained in the UK.
  • Any benefits subject to NIC (e.g. accommodation benefit, medical insurance), Class 1A contribution costs will increase by 1.25%.

Paul Barnes, K2 Global Sustainability Consultant, supported by Johan De Kam of Warwick University and Helen Squibb, K2 Global Mobility and HR Advisory opened an interactive session 

Global mobility and sustainability 

Defining sustainability

“Sustainable development seeks to meet the needs and aspirations of the present without compromising the ability to meet those of the future.” – Our Common Future Report

Two views (Crane et al, 2014):

  • A managerial approach (simply – does it pay to be green?).
  • A critical approach (socio-ecological wellbeing central).

UN Sustainable Development Goals

“Provides a shared blueprint for peace and prosperity for people and the planet, now and into the future.” –

Specific SDGs for discussion

1. SDG 5 – Gender equality: To achieve gender equality and empower all women and girls.

2. SDG 8 – Decent work, economic growth: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all.

3. SDG 12 – Responsible consumption, production: Ensure sustainable consumption and production patterns.

4. SDG 15 – Life on land.

MGMF 2022

Plans are already afoot to run a Spring/Summer catch up in May/June 2022.

If you’re interested in joining this impartial event in the future please contact

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