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(1)

Global Mobility for

Professional Practices

Managing a mobile

workforce

(2)

Overview

Global Mobility has become a prominent theme as Professional Practice Firms have expanded internationally. Their global strategies, the demands of

their clients and often the implementation of business and legal processing centres all require a more mobile trainee, associate and partner population.

Mobility is also increasingly recognised as a key driver in the execution of the Talent Agenda in many Firms.

International expansion has impacted both UK Firms expanding their global network, predominantly into APAC and the Middle East as well as

overseas Firms looking to establish operations in the UK. Accompanying these mobile populations is an increased exposure to tax, immigration and

social security risk in a number of different countries, for the individual and employer through the creation of Permanent Establishments, employer

withholding requirements, individual filing requirements and social security obligations.

Furthermore, the challenges associated with a mobile workforce extends beyond compliance. There is a need to accurately manage, track and

contain costs, define roles and responsibilities in a manner consistent with a global mobility strategy and to ensure the business generates value

from secondments and relocations.

MANAGING GLOBAL RISK

• Business visitors

• Overseas reporting and

withholding for outbound

commuting Partners and

Associates

• Permanent establishment

exposure

• PAYE obligation for inbounds

1

DEFINING THE

FUNCTIONAL

• Roles and responsibilities

• Managing and tracking costs

• Governance

2

FORMALISING THE

PROGRAMME

• Documenting policies

• Consistent packages

• Post merger integration

3

ESTABLISH THE PROCESS

AND ROLES

MANAGE COSTS

EFFICIENTLY

DEFINE THE ASSOCIATE/

PARTNER SUPPORT

PROGRAMMES

INTEGRATE

POST M&A

MAINTAIN GLOBAL

COMPLIANCE

MINIMISE RISK

PAYROLL REPORTING

MANAGE GLOBAL

COMPLEXITIES OF

MANAGE THE

A PARTNERSHIP

Key considerations

(3)

Our Professional Practices Mobility team brings industry insights, tax/social security compliance, required risk management and bespoke process/

policy design and implementation for your trainee, associate and partner populations. We are supporting clients with certain aspects of their Global

Mobility programmes or delivering full end to end solutions across the following proposition areas:

Responding to the challenges

GLOBAL MOBILITY

FOR PROFESSIONAL

PRACTICES

GLOBAL COMPENSATION

MANAGEMENT

Managing the challenges around expatriate payroll including data collation, payroll instruction and the reporting of benefits and allowances in home and host countries.

INNOVATION LAB

Opportunity to step back from business as usual and plan the design or optimisation of your Global Mobility programme in a workshop format facilitated by industry and subject matters experts.

IMMIGRATION

Management and advice on country entry requirements including work permits and visas.

POLICY

Design and implementation of policy frameworks, documents and decision making tools to support your global talent using industry insights and benchmarking.

PARTNERSHIP MATTERS

Advice regarding the complexity of deploying Partners internationally including inter-Firm agreements, Mergers and Acquisitions and Partner Remuneration.

SERVICE DELIVERY

Designing the structure and roles/ responsibilities for delivering Global Mobility through the assignment life-cycle.

STRATEGY

Defining Global Mobility strategy and integration with talent management programmes (e.g. career planning).

RISK MANAGEMENT

Management of reputational risk in the UK and Overseas (including individual and Firm compliance) for long/short term assignments and Short Term Business Visitors.

TECHNOLOGY ENABLEMENT

Workflow – Managing the lifecycle of your globally mobile population through an intuitive, user-friendly and secure platform. Data Analytics – Leveraging data analytics to increase the ability of Professional Practices to respond to risks and optimise their international deployments.

(4)

Global Mobility Maturity Model

With an expanding international footprint Professional Practice Firms

are moving quickly to manage the risk of expanding internationally

(level 1), bringing efficiencies to the process of deploying Staff and

Partners overseas and consistency to the packages they receive

(level 2). At their most effective, Global Mobility programmes also support

a Firm’s international business and talent priorities and offer a clear business

rationale for each international deployment (level 3). Firms typically manage

change in a phased approach to reach their desired future state.

Compliance

Compliance

Compliance

Operation

Stabilisation

Business and

Talent Alignment

Operation

Stabilisation

Level 1

Risk and Liability

Containment

Level 2

Core Service Efficiency

and Effectiveness

Level 3

Global Talent Management

and Business Integration

• Risk Assessment

• Firm Compliance and

Reporting

• Global Tax Preparation

• Immigration Compliance

• Reputational Risk

• Population Awareness

• Tax Optimisation

• Remediation

• Cost Containment

• Documentation of core

Assignment Policy

• Streamlined Processes

• Defined Roles

• Vendor Services

• Technology Enablement

(Mobility Management

and Analytics)

• Policies aligned and

segmented to Business

& Talent Needs

• Advanced Business

Advisory Services

• Tailored Policies

• Post‑Assignment

(5)

Action Plan

We have extensive experience in working with Professional Practice

Firms, establishing and optimising global mobility programmes.

Our focus is tailored to each Firm’s challenges and priorities in

order to help you design and implement a successful model that is

relevant for future growth and international expansion. Activities are typically

separated into two work streams. The Risk and Compliance workstream

focuses on establishing a compliance platform to manage your deployments

in a compliant and cost effective manner. Meanwhile, the Global Talent

Management Workstream will define the functional and programme

requirements for your international deployments.

Risk & Compliance

Global Talent Management

1

Assess

Conduct a tax and risk

assessment

Assess the Firm’s deployment

strategy

Identify and prioritise key

risk areas

Identify target workforce groups

for deployment

2

Remediate

& Design

Remedial action for identified

risk areas

Design functional support for

internal deployments

Design country guidelines and

structure payments

Design policies and packages for

international moves

3

Implement 

& Optimise

Strategic planning opportunities

Implement new policies, roles

and processes

Tax optimisation

Communication

and training

(6)

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.co.uk/about for a detailed description of the legal structure of DTTL and its member firms.

Deloitte LLP is the United Kingdom member firm of DTTL.

This publication has been written in general terms and therefore cannot be relied on to cover specific situations; application of the principles set out will depend upon the particular circumstances involved and we recommend that you obtain professional advice before acting or refraining from acting on any of the contents of this publication. Deloitte LLP would be pleased to advise readers on how to apply the principles set out in this publication to their specific circumstances. Deloitte LLP accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication.

© 2015 Deloitte LLP. All rights reserved.

Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 2 New Street Square, London EC4A 3BZ, United Kingdom. Tel: +44 (0) 20 7936 3000 Fax: +44 (0) 20 7583 1198.

Designed and produced by The Creative Studio at Deloitte, London. J640

Contacts

Please do not hesitate to contact one of the Professional Practices Mobility team to discuss the latest market trends,

best practices and how we can support you manage your mobile workforce:

Karen McNicholls

Professional Practices –

UK Tax Leader

+44 20 7007 2713

[email protected]

Martin Moore

Professional Practices – US Firms

+44 20 7007 0720

[email protected]

Andrew Robb

Global Mobility Transformation –

Practice Leader

+44 20 7303 3237

[email protected]

Rosemin Manji

Associate Director

+44 20 7007 4162

[email protected]

George Christofides

Associate Director

+44 20 7007 2327

[email protected]

www.deloitte.co.uk/GMinsights

@DeloitteUK

#deloittemobility

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