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NOV
09
0

Brazil Elects Jair Bolsonaro President

Far-right Congressman, Jair Bolsonaro is the new President-elect of Brazil after defeating Fernando Haddad of the Worker’s Party 55.1% - 44.9% in last week’s Presidential run-off.

Bolsonaro’s victory concludes months of a turbulent and often times violent campaign. Bolsonaro had to take a few weeks off from the campaign trail after being stabbed in the stomach in September.

Bolsonaro’s election comes amid a tumultuous time in Brazil. Government corruption is a major problem with President, Dilma Rousseff getting impeached in 2016 and former president Luiz Inácio Lula da Silva in prison for corruption. Da Silva was the front runner in this year’s election before being sent to jail. Brazil is also facing a slumping economy and rising crime rates, which all likely had an impact on the election results as voters pushed back against the “establishment”.

Related: What to Know About Placing Assignees in Brazil

Many are comparing Bolsonaro’s rise to that of President Donald Trump’s as both were able to position themselves as strong outsiders rallying against the media and establishment politics. Bolsonaro however, has been making waves with his extreme rhetoric, at times voicing admiration for past and current dictators, advocating for state violence, and comparing homosexuality to pedophilia.

Just days after winning the election, Bolsonaro has already named the judge who jailed da Silva as his Justice Minister. Bolsonaro has also announced that he intends to move Brazil’s embassy in Israel from Tel Aviv to Jerusalem. While a lot remains to be seen as to how Bolsonaro governs, it is clear that he is not afraid to make waves and plans to take a hardline stance on issues such as crime.

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NOV
08
0

Mobility: Considering Gig Employment, Subscriptions & Experience

What does the future of global mobility hold?

Last month, Worldwide ERC® President and CEO Peggy Smith had a chance to sit down with Tom Dempsey of Quicken Loans at the 2018 Global Workforce Symposium. Front and center: the future of the global mobility industry.

What are some of the influences the future holds for global mobility professionals? According to Smith, redefining employment will come first.

“I think the real question to ask ourselves is, ‘what are the workforce models of the future?’” said Smith. “Some of us may want to become [gig-employed] or some of us may want to work with an agency.”

Rising numbers in gig or project-based employment show the growing momentum. And not just in the United States, but worldwide. A recent Mobility Magazine article quoted Alain Roumilhac, president of ManpowerGroup France:

“…nearly 60 percent of France’s residents find gig work of interest, and the global average of people who want ‘nextgen’ work (part-time, contingent, contract, temporary, freelance, permanence, independent contractor, on-demand online, and platform working) weighs in at 87 percent.”

So how can organizations tap into a workforce that seeks more control over their employment and location. And adding in the continued digitalization of the workplace, what can companies do to make their opportunities more appealing?

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NOV
07
0

In the Eye of the Talent Shortage Storm

This article originally appeared in the November 2018 edition of Mobility Magazine.

Could rotational assignments get us safely to the other side?

In any storm there is an eye, the moment when sirens blare and your favorite weather forecaster warns to take cover. Yet the multigenerational workforce waters have been swirling since 2011, when an average of 10,000 baby boomers began turning 65 each day, and some 75 million baby boomers set their sights on hard-earned retirement.

Currently in the eye are 53 million Gen Xers left to “batten down the hatches” with predictions of a “silver tsunami” for any organization that has not significantly increased its younger labor pool. This labor gap of 22 million is real, resembling the calm before the storm that may end with a destructive aftermath for companies that are not proactively accelerating the development and growth of their millennials to not only take, but succeed in the big jobs that baby boomers are vacating without enough Gen Xers to fill.

Today’s workforce spans four generations (ages 18 to 80); 35 percent of those are millennials, making them the largest generation in the U.S. labor force according to Pew Research Center analysis of U.S. Census Bureau data. Juggling the exodus of key business acumen, knowledge, and company experience from baby boomers with millennial expectations is either an HR/recruiter nightmare or the rainbow at the end of the storm.

Related: The Perfect Storm: Talent Mobility Professionals Decode the Future

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NOV
06
0

Worldwide ERC® Monitoring U.S. Birthright Citizenship Challenge

On 4 November, HBO aired an interview from 29 October with U.S. President Donald Trump conducted by the media company Axios. In response to a question, the President cited his ability to issue an executive order to end the automatic citizenship for certain individuals born in the U.S.

Based on the video and written excerpts of the interview released by Axios, President Trump stated White House counsel believes he has the authority to end the citizenship right for newborns of non-citizens and unauthorized immigrants through executive order.

In the interview, the President also stated that just such an executive order is in process. Axios had released clips of the interview on 30 October and shortly afterward the President signaled his intent to push the issue.

The current long-standing precedent on citizenship differs from the position conveyed by the President. A difference in interpretation of the birthright citizenship section of the 14th Amendment could impact the decision of transferees to relocate to the U.S. Worldwide ERC® is monitoring for the release of the indicated executive order and other immigration initiatives coming from the Administration that would impact the mobility community.

The consensus amongst constitutional scholars is the 14th Amendment of the U.S. Constitution applies citizenship to all individuals born in the U.S. regardless of the legal status of their parents. Section 1 of the 14th Amendment states: “All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the state wherein they reside.” Some experts argue “and subject to the jurisdiction thereof” could be interpreted to mean just citizens and other legal permanent residents of the U.S.

Should President Trump issue an executive order it will most likely apply to undocumented immigrants and potentially documented individuals in the U.S. on a temporary basis. An executive order making any changes to current precedent will most certainly face a lawsuit with the order likely to be blocked from being implemented and ultimately not survive the legal challenge.

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NOV
06
0

German Chancellor Angela Merkel to Step Down in 2021

German Chancellor, Angela Merkel, has announced that she will not be running for re-election in 2021.

In her announcement, Merkel also stated that she will not run again for re-election as leader of her Christian Democrat Union (CDU) Party this December. Merkel has been chairwoman of the CDU since 2000 and Chancellor since 2005.

Merkel’s announcement comes as the CDU party continues to suffer election losses, making it harder to hold together a coalition government. Notice of Merkel’s departure has already kicked off the race as to who will be her successor. Current CDU party secretary, Annegret Kramp-Karrenbauer is seen as a favorite to replace Merkel by many in the party but Jens Spahn, current Health Secretary and Friedrich Merz a former member of parliament have also thrown their hats into the ring. Other candidates are likely to enter the race as well.

Related: Innovation Takes Off at Munich Airport

Merkel’s departure will have an enormous impact on the EU which has a few looming issues to tackle such as BREXIT. It remains to be seen if Merkel’s successor will be pro-integration with Europe or will work to reassert more national sovereignty. In recent years, Germany has also seen a sharp rise in support for the far-right Alternative for Germany (AfD) party. Merkel has been a check to the AfD’s staunchly anti-immigrant policies and it is unclear if those views will gain ground once Merkel departs.

It remains to be seen if Merkel will serve out the remainder of her current term or if elections will be called sometime before her announced departure in 2021. Regardless of who replaces Merkel, the EU is losing an influential and experienced leader who has helped guide the EU through numerous crises over the years. As a leading economy in the EU, any changes to immigration policies under a new leader would have a huge impact on the mobility industry and it will be important to monitor this situation closely.

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NOV
05
0

United Kingdom Plans Digital Tax in 2020

The United Kingdom is moving on its own to introduce a tax on digital services businesses beginning in April of 2020, having tired of waiting for solutions to emerge from ongoing discussions at the OECD.

The proposed tax would be 2% on digital business models that are profitable and generate at least 500 million pounds in global revenue. The first 25 million pounds in U.K. revenues would not be taxable. The tax would apply to specific digital business models, including search engines, social media platforms, and online marketplaces that are directly linked to U.K. user participation.  

The proposed tax is somewhat different than a digital tax proposed by the EU, which would be 3% on companies with annual turnover greater than 750 million euros and annual revenue from EU digital activities exceeding 50 million euros.  

Other countries are walking a similar path. For example, Spain announced on 4 October 2018 that it would explore imposing a 3% tax like the EU on companies with 750 million euros of turnover, and with Spanish sales exceeding 3 million euros.

Similarly, Australia published a consultation paper on 2 October 2018, seeking comment and advice on imposing a tax on digital businesses. The paper does not propose details of a tax, but does suggest that Australia might decide to go it alone if other international efforts do not move quickly.

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NOV
05
0

Trump, Chairman Promise Middle Class Tax Cut

In a 31 October 2018 joint statement, the White House and House Ways & Means Republicans promised to work toward improving the tax code, and committed to an additional 10% tax cut for middle income workers in 2019.

Citing a booming economy, the 2018 tax cuts and the recent House passage of legislation making the 2018 cuts permanent (generally referred to as “Tax Reform 2.0), the joint statement touted economic opportunity for workers that would be provided by an additional “10% tax cut to middle-class workers across the country.”

However, the new commitment lacks any detail as to how a further 10% cut would be structured, or paid for, nor is there any clarity as to how “middle class workers” would be defined. Tax professionals generally were skeptical as to whether such a cut could be structured and enacted even if Republicans retain control of both Houses of Congress. The President had said earlier that such a cut would be “net neutral” from a revenue perspective, fueling speculation as to where the cuts necessary to fund such a cut would come from.  

Similarly, the fate of the House-passed “Tax Reform 2.0” legislation is uncertain at best. That legislation, passed on 28 September 2018 would make the 2018 tax cuts, which currently will expire after 2025, permanent, as well as making permanent the various new deduction limitations, including the elimination of the moving expense deduction/exclusion. The Senate is highly unlikely to take up that legislation this year, which would require 60 Senate votes to be enacted.

Consequently, at present the possibility of further tax cuts is speculative at best, and any clarity will not emerge until after the mid-term elections.

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NOV
02
0

U.S. Agencies Extend Pilot Program for Canadian L-1 Visas

On 31 October, U.S. Citizenship and Immigration Services (USCIS) and U.S. Customs and Border Patrol (CBP) announced the extension of a pilot program to expedite the consideration process for Canadians entering the U.S. with an L-1 visa.

The pilot program is currently only being offered through the Blaine, Washington port of entry and for applicants seeking status under the North American Free Trade Agreement (NAFTA).

The six-month voluntary program started on 30 April and was set to expire on 31 October. It has now been extended another six months expiring on 30 April 2019.

The L-1 visa is available for U.S employers relocating executives and managers from a foreign office to a U.S. office and for foreign companies looking to establish an office in the U.S.  Employees establishing an office in the U.S. can remain in the U.S. for an initial one-year period with transferees of a U.S. employer being able to stay for three years. Extensions may be granted for a maximum stay of seven years.

Worldwide ERC® participated in past efforts spearheaded by the Canadian Employee Relocation Council (CERC) on improving the mobility between Canada and the U.S. as part of the Beyond the Border project. The “Known Employer”, also referred to as the “Trusted Employer” program in early discussions, was a key piece of those efforts.

In December 2013, Canadian and U.S. government officials and interested parties held meetings in Blaine, Washington and Vancouver to address this issue. Worldwide ERC® Immigration Forum Chair and Berry, Appleman and Leiden Founding Partner David Berry participated in the meeting in Blaine as a representative of his firm as well as Worldwide ERC® Forum Chair. The group discussed the trusted employer concept and then-Chair of the meeting and now USCIS Director Francis Cissna appeared supportive of trying a pilot program. The Blaine L-1 pilot program can therefore be directly tied to those efforts.

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NOV
02
0

Top Articles in October

Throughout the month of October, Worldwide ERC®’s articles highlighted a broad range of mobility topics – from best practices discussed at this year’s Global Workforce Symposium to far-reaching geopolitical regulations. Check out the five most-read articles from October and discover valuable insights to drive your organization’s mobility programs and policies forward.

1. China Individual Income Tax Changes Will Impact Expats

Changes to China’s Individual Income Tax (IIT) proposed in June are expected to take effect in October of 2018, with full implementation on 1 January 2019. The changes will change tax computations for both residents and non-resident workers earning income in China.

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2. U.S. Social Security Administration Announces 2019 COLA, New FICA Wage Base

On 11 October 2018, the U.S. Social Security Administration (SSA) announced that the Social Security cost of living adjustment for 2019 will be 2.8%.

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NOV
01
0

Mobility 4.0: Talent Mobility and Innovation

This article originally appeared in the November 2018 edition of Mobility Magazine.

“Knowledge is an antidote to fear.”  
— Ralph Waldo Emerson

2018 marks the beginning of a new era in global talent mobility. It is widely anticipated that Industry 4.0 will create massive growth and productivity and will change the global flow of goods and services. Along with Industry 4.0 comes our own Mobility 4.0—not only the convergence of technological innovation on the workforce, but also the narrowing and redefinition of immigration talent profiles and integrated tax compliance.

This three-part series discusses the impact of Mobility 4.0 on the realm of global talent mobility.

Part 1 covered immigration considerations when profiling talent as a departure from the “classic.”Part 2 focused on the impact of integrated tax compliance, e.g., BEPS (base erosion and profit shifting) on talent mobility and considerations for multinational entities (MNEs).The final installment discusses the impact of technological innovation on global mobility.

What Is Industry 4.0?

Industry 4.0 (or 4IR) is a name for the current trend of automation and data exchange in manufacturing technologies. This Fourth Industrial Revolution is set to change everything from supply chain management to talent management, and it will thereby affect the future of global mobility and immigration.

Nine technologies are included within 4IR: autonomous robots, additive manufacturing (3D printing), horizontal/vertical system integration, augmented reality, the cloud, cybersecurity, simulation, industrial internet of things, and big data/analytics.

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OCT
31
0

What to Know About Placing Assignees in Brazil

With more than 207 million residents and the ninth-largest economy in the world, Brazil is a draw for global businesses seeking a presence in Latin America and is an attractive locale for mobility workers. In fact, expats ranked Brazil 31st among countries worldwide as a work/living destination.

However, its tax laws can be challenging for workers placed on temporary assignments here. According to HSBC, “Brazil was ranked 125th out of 190 countries in The World Bank’s Ease of Doing Business Survey for 2018, scoring poorly for the amount of red tape involved in paying taxes.”

Here are a few of the tax nuances that talent mobility experts should consider when planning remote assignments in Brazil.

Who’s a Resident?

Notes tax advisors Greenback Expat Tax Services, “In Brazil, you are considered a resident from the moment you arrive if you are the holder of a permanent visa or temporary work permit. If you come to Brazil for other reasons and are in the country for more than 183 days (consecutive or not) in a 12-month period, you will also be considered a resident for tax purposes as of the first day that exceeds the 183-day period.”

Related: Harness New Opportunities South of the Equator at São Paulo Summit 2018

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OCT
31
0

SPONSORED VIDEO: AIRES - Pulse Survey/Commuters

Oct 31 2018

Published in: Destinations

| Updated Apr 27 2023

Obtain a copy of the survey here.

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OCT
26
0

2019 Executive Committee Elected

Worldwide ERC® and the Worldwide ERC® Foundation for Workforce Mobility are pleased to announce the executive committee officers of their 2019 Board of Directors and Board of Trustees, respectively.

The results were shared on 18 October in Seattle, Washington, USA, during the association’s Global Workforce Symposium. Sue Carey, SCRP, SGMS-T of Baird & Warner, Chicago, Illinois, USA serves as Chairman of the Board; Edward Hannibal, GMS, Deloitte, Chicago, Illinois, USA will take the role of Chair-Elect; Robert Brezosky, The Walt Disney Company, Burbank, California, USA will serve as Vice Chair – Finance; and Andrew Walker, GMS, EY, New York, New York, USA joins the executive committee as Vice Chair – Talent Community. Worldwide ERC® President and CEO Peggy Smith, SCRP, SGMS-T, Arlington, Virginia, USA also serves as a member of the executive committee.

Continuing in their Board positions will be Erik Eccles, Urbandoor, San Francisco, California, USA; Kerwin Guillermo, Hewlett Packard Enterprise, Singapore; Heather Henry, Netflix, Inc., Los Gatos, California, USA; and Gustavo Higuera, Jr., CRP, GMS-T, Weichert Workforce Mobility Inc., Miami, Florida, USA.

Newly elected directors beginning a three-year term in January 2019 include Merritt Q. Anderson, GitHub, Inc., San Francisco, California, USA; Sigrid Nauwelaerts, Johnson & Johnson, Beerse, Belgium; and Shelby Wolpa, InVision, Austin, Texas, USA.

Also serving on Worldwide ERC®'s 2019 Board of Directors in an ex-officio capacity will be Past Chairman Robert J. Horsley, Fragomen Worldwide, Santa Clara, California, USA and Foundation Chairman, Robert L. Giese, SCRP, GMS, Graebel Relocation Services Worldwide, Aurora, Colorado USA.

The Worldwide ERC® Foundation for Workforce Mobility also announced the members of its 2019 executive committee. Joining 2019 Chairman Giese will be Anne Bartoloni, SCRP, Wells Fargo Home Mortgage, Minneapolis, Minnesota, USA in the role of Chair-Elect and Eve A. Seib, CRP, GMS, OneSource Relocation, Atlanta, Georgia, USA, will serve as Vice Chair.

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OCT
22
0

5 Red Flags That a Transferee Might Not be Successful

This article originally appeared in the September 2018 edition of Mobility Magazine.

Nobody can see the future, but sometimes when you look back at all of the clues, you realize you should have.

Not everyone is cut out to move their lives to another country. An assignee might have a problem adjusting, or an inflexible or dysfunctional family. An assignee may be out of his or her depth and not be as ready to climb up the corporate ladder as upper management thinks. Or maybe there are circumstances beyond everyone’s control.

So what do you do if you believe a transferee is likely to fail?

A Balance to Be Struck

It’s tricky, concedes Joanne Danehl, who is based in Chicago with Crown World Mobility and has the title of global practice leader–intercultural and language training and partner support.

“There is a balance to be struck between respecting the confidentiality of the training environment and meeting our obligation to our clients to support a successful global mobility program.”

In other words, often if you know in your gut that a transferee will probably be successful with an assignment, you may just feel that your job is to make sure you work extra hard to ensure your transferee has all the tools to do theirs—and then stand back. After all, you can’t see the future.

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OCT
19
0

Plugging into Technology Solutions

This article originally appeared in the October 2018 edition of Mobility Magazine.

Automation tools promise leaps in productivity and income.

A 146-inch TV. A point-and-shoot virtual reality camera. A machine that sorts and folds your laundry. A “social empathy robot” that changes its expression when it senses support is needed. All these futuristic gadgets exist and were showcased early this year at the Consumer Electronics Show (CES) in Las Vegas.

Technology changes in the blink of an eye. New tech hits the market overnight. What does that mean for the mobility industry? Your business can profit from advanced technology—both what’s available now and inventions currently in the pipeline. Certain modes and devices enable you to increase efficiency and save money. You can also gain a competitive advantage. But most of all, you can meet your clients’ needs—the key to repeat business.

Relocation can be a stressful proposition for the transferee, said Scott Becker, senior vice president in charge of the newly established Product Development Team at Cartus, headquartered in Danbury, Connecticut. Becker added:

“They have a new office and a new city or sometimes country to get used to. Answering questions before the move is essential, and our technology anticipates the needs of transferees and provides solutions.”

One way for the assignee to gain control is to employ apps on smartphones or tablets.

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OCT
18
0

Home, Sweet Home? On Expats Returning to Their Home Countries

This article originally appeared in the March 2017 edition of Mobility Magazine.

“Repatriation” is usually associated with the positive emotions of the expat returning “home.” However, there is another side to it that should be considered.

It is well-known that assignments that require expats and their families to relocate from their home country can be daunting.

This is especially true when the host country is vastly different from their own. Initially, this requires a lot of thinking, debating, and discussing with the family, as it involves accepting changes in their lives at all levels. This calls for preparation to begin life in a new environment, to work with people of a different ethnicity and cultural milieu, and to give up many things assignees and families are used to in their home country.

Now picture this: At the end of an expat assignment, which usually lasts from one to five years, having lived in a new country and embraced a different culture, do expats and families always consider it happy news that it is time to return home? Ideally, it should be—and it is for many. But there can also be a layer beneath that emotion that doesn’t surface until one delves in a little deeper.

What follows are interviews with expats about the changes they encounter, both at work and in their social lives, when they consider their return home, and what those changes mean for both the employee and family members. It is also interesting to study the contrast in the emotional experience of an expat at the time of relocation and again at repatriation.

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OCT
17
0

It’s a Wonderful Relocation

This article originally appeared in the September 2018 edition of Mobility Magazine.

How a classic film can help you build a better mobility culture.

Most people think the best ideas are coming in the future. Jetpacks. Flying cars. Robot butchers.

If they manage corporate relocation programs, there’s a good chance they’ve got one eye on tomorrow, forever seeking the next big app or idea or process automation that will make it even easier to get the right people in the right place at the right time.

And there’s nothing wrong with that. We’re all looking for ways to deploy talent more efficiently, and as relocation professionals, we need to be perpetual students of how technology is disrupting and propelling the workplace.

But as something of an old-fashioned soul, I tend to look to the past for inspiration. For purposes of this article, I looked all the way back to 1946, the year that saw the release of a film called It’s a Wonderful Life.

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OCT
16
0

Best Practices For Data Accumulation

Of all the processes and procedures required to successfully administer a global assignment, global compensation data accumulation arguably has the most stakeholders. How can organizations better prepare themselves? How can data collection improve? Jonathan Frick, Manager, Global Mobility for Ineo Global Mobility, and Christopher Chalk, CRP, SGMS, Global Mobility Manager for Siemens, are set to discuss the best practices of global compensation data collection at this year’s Global Workforce Symposium.

In addition to the global mobility department, the transferee and a third-party service provider, collection of data for compliance purposes typically involves finance, accounts payable, travel and expense, legal, payroll (both home and host) and IT. And that’s just inside the corporation! Now consider the myriad external vendors that are often involved: Specialized departments in relocation management companies or tax services providers, home and host tax teams, mobility technology companies, payroll providers, etc.

With all of these voices, in so many different languages, cultures, subject matter expertise levels and resource capability levels, it’s easy to see why this very important process can become overwhelming, frustrating and stressful. Its complexity is also often blamed for many W2Cs at year-end time. All the moving parts and bottlenecks lead to the processes of collecting, auditing and reporting becoming so much more complicated. It leaves mobility managers wondering what can be done to reduce the noise and smooth the flow.

While every program is unique, there are best practices to leverage that can minimize the stress.

Global Compensation Data Accumulation: The Rationale

To understand how to ease the burden, one must first understand what global compensation data accumulation is, and why it matters.

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OCT
15
0

U.S. Social Security Administration Announces 2019 COLA, New FICA Wage Base

Oct 15 2018

Published in: Public Policy

| Updated Apr 27 2023

On 11 October 2018, the U.S. Social Security Administration (SSA) announced that the Social Security cost of living adjustment for 2019 will be 2.8%.

As a result, the maximum amount of earnings on which the Social Security tax will be collected will rise from $128,400 to $132,900 for in 2019.

The Federal Insurance Contributions Act (FICA) tax (otherwise known as the Social Security tax) is 12.4%, split equally between employer and employee. But unlike the 2.9% Medicare tax, it is collected on wages only up to a limit, called the “Social Security Contribution and Benefit Base,” or the Social Security wage base. Social Security benefits are adjusted each year for inflation. That adjustment also leads to an increase in the taxable wage base. The 2.9% Medicare tax (1.45% each for worker and employer) is not subject to any wage limit.  

More than 62 million beneficiaries will benefit from the increase in Social Security benefits. However, current workers whose earnings exceed the new wage base will experience a rise in their FICA taxes, as will their employers.  

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OCT
11
0

Intra-EU Mobility: A Work in Progress

This article originally appeared in the October 2018 edition of Mobility Magazine.

Key processes, challenges, and unanswered questions.

Intra–European Union (EU) mobility, or the right of free movement, is one of the four fundamental freedoms upon which the European Common Market was based. The European Union is undoubtedly the most distinctive regional union in the world—with the principle of freedom of movement being key to its integration.

The EU has continuously sought to guarantee and improve the right of free movement. Initially, intra-EU mobility was thought to apply only to EU workers, and only later was the right of free movement extended to any EU citizen. Presently, EU, European Economic Area (EEA), and Swiss nationals do not require work permits to work in an EU member state. No employment restrictions are applied to them, as they are considered to have equal rights to work as local employees.

However, this still leaves unanswered the questions of how intra-EU mobility is applied to third-country nationals and what challenges are involved in intra-EU mobility. Over the years, the EU has made huge progress toward freedom of movement through directives that encourage intra-EU mobility for both EU nationals and third-country nationals. The key processes include the Vander Elst visa, the Intracompany Transfer permit, and the Blue Card—all of which are vital for employers, employees, and global mobility professionals to understand when working within the European market.

Simply understanding the basics of these processes is not sufficient to ensure successful mobility within the EU. These processes, while appearing straightforward in theory, are not always easily implemented in practice. This is due to the various differences in enforcement and regulation among the EU member states, which can hinder the ability of employees to perform work activities freely throughout the EU. Thus, employers with needs for frequent intra-EU mobility of employees must understand the challenges of these processes and how they can be improved.

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