Global mobility policy template: A 2026 guide for HR managers
A guide to building a compliant global mobility policy for 2026, covering tax, legal, and employee well-being essentials.
A global mobility policy is a framework for managing international employee assignments.
It defines rules for compliance, costs, benefits, and employee support across borders. Without a defined policy, organizations face higher assignment failure rates, compliance violations, unexpected fees, reputational damage, and reduced employee satisfaction and retention.
Holafly for Business supports mobile HR teams with reliable global connectivity, enabling real-time coordination during international assignments.
What is a global mobility policy (and why do you need one)?
A global mobility policy is a framework within international human resource management that governs how companies transfer employees across international borders for business assignments. The policy typically covers:
- Compensation structures
- Global employee benefits
- Tax treatment
- Immigration support
- Assignment types
- Eligibility criteria
- Duty of care provisions
A defined policy is critical because international assignments carry high financial and operational risks.
Failed international assignments often cost companies between $250,000 and $1 million each, and 40% of overseas assignments fail without proper support. At the same time, global talent shortages are projected to reach $8.5 trillion by 2030.
Strong global mobility programs reduce compliance exposure, strengthen employee retention, and improve assignment outcomes. For employers, this enables access to a broader talent pool, market expansion, and stronger positioning in global talent competition.
The core pillars: Tax, legal, and immigration compliance
Effective global mobility policies rest on three pillars: tax, legal, and immigration compliance.
Tax compliance
International assignments create complex tax exposure for employees and employers based on employee activities, duration of stay, and work location. Dual taxation is standard, with obligations in both home and host countries. Policies should define whether tax equalization or tax protection applies. Payroll complexity increases with social security coordination, reporting requirements, and currency exchange.
In many cases, shadow payrolls often meet host country obligations without disrupting home payroll.
Legal compliance
Employment laws vary by country, affecting contracts, benefits, and termination rights.
Policies must align assignment terms with local labor regulations. Data privacy laws, including GDPR and local equivalents, govern how employee data is stored and transferred. Companies also face corporate governance requirements, liability exposure, and duty-of-care obligations. Clear rules reduce legal disputes and protect both parties if assignments end early.
Immigration requirements
Legal work authorization is mandatory before assignments begin.
This includes work permits, visa sponsorship, and dependent visas for family members. Policies must track renewal deadlines and maintain accurate records. Violations can result in fines, deportation, and assignment termination.
Fulfilling your “duty of care”: Employee safety and wellbeing
Duty of care is the legal and operational obligation to protect employees and their families during international assignments. Comprehensive duty of care programs can reduce assignment failures and achieve a completion rate of up to 97%.
- Physical safety starts with risk assessments of host locations, supported by emergency evacuation plans and travel insurance.
- Mental health support is equally critical and should include culture shock preparation, access to counseling, and regular check-ins throughout assignments.
- Family support includes spousal employment assistance, educational support for children (including international school costs), and cultural training for dependents.
- Language and cultural training should cover basic language skills, workplace norms, and cross-cultural communication for employees and their families.
- Housing support should cover corporate housing or allowances, as well as home-country property management.
- Healthcare coverage must apply in the host country, including emergency medical evacuation.
- Communication channels must include regular check-ins, assigned HR contacts, and escalation paths.
- Repatriation planning should be built into the assignment from the start.
Relocation vs remote work: Understanding assignment types
Global mobility frameworks must distinguish between five assignment types to manage cost, compliance, and employee expectations.
- Extended business travel (under three months) typically includes limited support, with housing provided in furnished accommodations. Employees remain on the home-country payroll, and host-country tax obligations usually don’t apply.
- Short-term assignments (three to twelve months) require work permits and limited relocation benefits. Payroll may be split between home and host countries, and housing is usually provided in furnished accommodations.
- Long-term assignments (one to three years) include full relocation support. This covers household goods shipment, family support, ongoing allowances, tax equalization, annual home visits, and planned repatriation benefits.
- Permanent relocation (indefinite) transitions employees to local compensation and benefits, often with a path to residency. Repatriation benefits don’t apply.
- Remote work abroad is a newer category for 2026. It avoids relocation but introduces complex tax and legal risks that vary by country. Structured processes, like a remote onboarding checklist, help manage compliance.
Steps on how to design a global mobility policy
Designing a global mobility policy requires planning and cross-functional input. The following seven steps create a practical and compliant framework.
- Conduct a needs assessment by gathering input from HR, finance, legal, and employees. Analyze business objectives and review current and projected assignment needs.
- Define eligible roles and locations. Determine which positions qualify, assess tax and compliance feasibility by country, and factor in cost-of-living differences.
- Establish assignment budgets. Calculate costs by assignment type. Include relocation expenses and ongoing allowances for housing, transport, and education. Account for hidden costs such as tax gross-ups and failed assignment risk.
- Create tiered benefit structures. Set standard packages for each assignment tier. Define add-on benefits. Establish an exceptions process for unique situations.
- Define processes and administration. Document request and approval workflows. Assign stakeholder roles and responsibilities. Set timelines for each assignment phase. Use the best HR software for small businesses to track compliance and costs.
- Partner with specialists. Engage relocation management companies, immigration attorneys, tax consultants, and destination service providers.
- Document and communicate the policy. Publish a policy and make it accessible to all employees. Issue assignment letters with full benefit details. Review and update the policy regularly for compliance changes.
Keep your global mobility team connected with Holafly for Business
Global mobility managers coordinate assignments across time zones, manage immigration deadlines, and support relocating employees. They need reliable connectivity to access HRIS systems, coordinate with vendors, and respond to urgent needs during international site visits.
Holafly for Business provides peace of mind across 160+ destinations. A business eSIM eliminates roaming charges, while the Holafly Business Center centralized dashboard provides clear visibility and billing. HR teams can manage mobility workflows, conduct virtual onboarding, and meet critical deadlines from anywhere.
Request a demo or explore Holafly Plans for Business: Always On for light usage, Unlimited for frequent international assignments with built-in security, and Enterprise for bespoke data and coverage at scale.
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