Category: Global Mobility

Support Your Internationally Mobile Clients Through Voluntary NIC Rule Changes

Posted on by Jack Colwell

Since 6 April 2026, new UK regulations have restricted who can make voluntary Class 2 and Class 3 National Insurance Contributions while living overseas. These changes could affect employees on international assignment who are outside the UK social security system, potentially impacting future State Pension entitlement and benefit eligibility. Employers should now review affected employee populations, assess assignment structures, and consider whether global mobility policies need updating ahead of the new rules. […]

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Internationally Mobile Employees Beware: Time to Act for Voluntary NICs

Posted on by Jack Colwell

Since 6 April 2026, new UK regulations have restricted who can make voluntary Class 2 and Class 3 National Insurance Contributions while living overseas. These changes could affect employees on international assignment who are outside the UK social security system, potentially impacting future State Pension entitlement and benefit eligibility. Employers should now review affected employee populations, assess assignment structures, and consider whether global mobility policies need updating ahead of the new rules. […]

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Short-Term Business Visitors to the UK (STBVs) – Don’t Let Your Clients Be Caught Out By UK Tax and Reporting Obligations

Posted on by Zhangir Kurmangaliyev

Short-term business visitors to the UK can create unexpected PAYE and reporting obligations for your clients, even where employees are non-UK resident and visits are brief. HMRC applies these rules strictly, and liabilities can arise from day one where UK duties are performed. This article outlines the key risks, Appendix 4 agreement requirements, and how you can support your clients in managing compliance effectively. […]

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Short-Term Business Visitors to the UK (STBVs) – Don’t Be Caught Out By UK Tax and Reporting Obligations 

Posted on by Zhangir Kurmangaliyev

Short-term business visitors to the UK can create unexpected PAYE and reporting obligations, even when employees are non-UK resident and stay under six months. This article explains key risks, Appendix 4 agreements, reporting and how employers can manage short-term business visitor tax exposure effectively. […]

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HMRC BiK Payrolling Changes: Key Dates & Actions for Your Clients

Posted on by Guy Abbiss

HMRC has released updated guidance on the payrolling of benefits in kind (BiKs), with mandatory implementation from April 2027. Your clients will need to prepare for key deadlines, including voluntary registration in 2026, and understand how loans, accommodation and other benefits are treated. Some BiKs may not be evaluated in real time, requiring estimates and later adjustments. This update outlines practical steps you can take to help your clients remain compliant and make the transition smoothly. […]

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ECJ Confirms 25% Social Security Rule Must Use Worldwide Activity

Posted on by Jonathan Martin

The European Court of Justice has ruled that the 25% substantial activity test must be calculated using worldwide work activity, fundamentally changing how employers assess social security obligations for cross-border employees. This update introduces stricter, measurable criteria and may trigger changes to A1 certificates, contribution requirements, and employee coverage. Discover the practical impact and how employers can prepare. […]

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ECJ Confirms 25% Social Security Rule Must Use Worldwide Activity: What Your Clients Need to Know

Posted on by Jonathan Martin

The European Court of Justice has ruled that the 25% substantial activity test must be calculated using worldwide work activity, fundamentally changing how employers assess social security obligations for cross-border employees. This update introduces stricter, measurable criteria and may trigger changes to A1 certificates, contribution requirements and employee coverage. Discover the practical impact and how your clients can prepare. […]

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Our Global Reach is Growing – Introducing Our New CELIA Alliance Colleagues

Posted on by Abbiss Cadres
Abbiss Cadres

At Abbiss Cadres, we’re excited to announce that our global network of legal colleagues is growing stronger than ever. We’re thrilled to welcome our newest members to the CELIA Alliance: Argentina 🇦🇷 MBB Abogados Belgium 🇧🇪 Buyssens Employment Lawyers Belgium 🇧🇪 Antaxius Advocaten Colombia 🇨🇴 Chapman Wilches Brazil 🇧🇷 Cescon, Barrieu, Flesch & Barreto Advogados […]

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