Staying on top of compliance developments is essential for organisations managing internationally mobile employees. Prepared by ECA’s Compliance team, this update highlights recent changes across tax, social security and immigration frameworks that may affect global mobility programmes.

Tax

A further 21 countries received tax calculator updates for 2026 in February, bringing the total number of countries to have received a 2026 update to 40. This includes a comprehensive update of USA state tax for all 50 states plus the District of Columbia, and an update of social security contribution rates for 27 Chinese cities.

In a bid to attract more foreign talent to the country, Finland has reduced the flat income tax rate applicable to expatriates from 32% to 25%. Individuals applying this rate are not entitled to claim deductions from gross income or tax credits, however it would mean that an individual earning EUR 100 000 would pay EUR 25 000 tax instead of EUR 32 000.

Kazakhstan has replaced its flat 10% tax rate with a progressive tax rate system. This means that individuals earning over KZT 36 762 500 (approx. GBP 55 000) will be taxed on 15% of taxable income in excess of this amount.

Greece has revised its income tax brackets and introduced rates that vary according to family size. This means that a single individual with a taxable income of EUR 100 000 would pay EUR 34 300 in tax while a married individual with five children would pay EUR 30 380.

Social Security

A new Social Security Agreement between Austria and Brazil entered into force on 1 March 2026.

Following a European Court ruling, the procedure for calculating social security obligations for employees working across multiple countries has been clarified. Previously, only work in EU/EEA countries was counted when determining which country's social security applied.

Now, all worldwide working time is to be included in the calculation - this includes work in third countries outside the EU/EEA. This means some employees will now fall below the 25% threshold in their home country and social security obligations will switch to the social security system of employer's country. This requires further scrutiny of an employee's movements to ensure compliance and avoid fines and penalties.

Immigration

Several immigration developments have taken place in recent months that may affect international travel and assignments.

China - Visa exemption granted to nationals of Canada and the UK: Effective 17th February 2026 to 31st December 2026, nationals of Canada and the UK holding normal passports are eligible to enter China without a visa for stays of up to 30 days for tourism and business travel. The UK & Canada join a list of 50 other countries who can now enter China visa free.

United Kingdom - Visa exemption revoked for nationals of St. Lucia and Nicaragua: Effective 5th March 2026, nationals of Nicaragua and St Lucia will require an entry visa prior to travelling to the UK. Travellers with confirmed bookings will still be able to enter the UK until 16th April 2026.

United Kingdom – Electronic Travel Authorisation (ETA) now mandatory: Effective 25th February 2026, visa exempt nationals are barred from entering the UK if they do not obtain an ETA prior to travel. Airlines will prevent passengers from boarding if they do not have a British or Irish passport, an ETA, e-visa, or other valid travel document. Nationals of the UK & Ireland, including dual nationals are exempt from the ETA requirement, but are required to travel with a British or Irish passport. Dual nationals are no longer allowed to travel to the UK with a non-British/Irish passport.

United Kingdom - Business Visa changes: On 5 March 2026 a number of changes were introduced impacting business visas. The most significant changes include greater English language requirements for settlement, new salary compliance rules for Skilled Worker sponsors, targeted concessions and restrictions within the Skilled Worker route, expansion of the Global Talent visa to the design sector and the introduction of a 'visa brake' system targeting nationalities associated with higher asylum claim rates. Furthermore, assignees are now required to have worked for their overseas employer for six months instead of 12 months before entering the UK.  

Colombia – Visa exemption introduced for Belarusian business travellers: In January it was announced that nationals of Belarus could now enter Colombia for stays of up to 90 days per entry without a visa for non-remunerated business activities such as meetings, contract negotiations, and attending conferences.

These developments illustrate how quickly the regulatory landscape for global mobility can evolve. Changes to tax regimes, social security coordination rules and immigration requirements can have practical implications for both employers and internationally mobile employees.

Regular monitoring of these developments helps organisations maintain compliance and adapt mobility programmes where necessary.