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Duty of care: Workforce support in conflict regions

How organizations protect, support, and manage employees in dangerous places

Workforce support in conflict regions

Duty of care in a world of conflict: Is your workforce ready?

Active armed conflicts are at their highest level since the second world war, creating new challenges for employers with people working in affected regions. For organizations operating across borders, workforce support is no longer just about emergency response. It increasingly involves the policies, communication channels, financial assistance, tax, payroll, and legal frameworks needed to support employees before, during, and after a crisis.

To understand how employers are responding, KPMG LLP surveyed 45 large employers with operations across the Middle East. The findings reveal a clear pattern: many companies have built strong operational response capabilities, but fewer have established the financial, communication, tax, and policy foundations needed for sustained workforce resilience.

Source: KPMG LLP, 2026 Workforce Support in Conflict Regions Survey, 05/22/26.

Together, these benchmarks tell the core story of the report: organizations are building the machinery to respond, but many have not fully built the policy, tax, communication, and financial infrastructure that a sustained crisis can demand.

Workforce readiness starts strong. Long-term preparedness is less common.

Organizations have invested significantly in immediate crisis response. Nearly three-quarters of surveyed employers maintain a dedicated crisis management team, 76% track employee location and safety, 78% offer remote work arrangements, and 87% maintain full employee benefits during an evacuation.

These findings suggest many employers have the operational mechanisms needed to act quickly when a crisis occurs. The gap appears later in the response journey, where financial support, communication cadence, tax education, and documented policy frameworks are less consistent across organizations.

Financial support remains one of the biggest differentiators

Support for employee evacuation is split almost evenly. While 51% of surveyed employers provide evacuation assistance, 49% do not. Among the organizations that do provide support, assistance is concentrated on immediate needs: 83% cover travel costs and 48% fund temporary housing.

Longer-term or risk-based financial support is less common. Among companies surveyed, 70% provide no hardship allowance and 83% provide no danger pay. Only 22% of companies that offer evacuation assistance provide a formal relocation allowance.

For employers reviewing their duty-of-care programs, the findings raise a practical question: does the support program cover only the move to safety, or does it address the employee experience across the full arc of a crisis?

Communication strategies often rely on reactive outreach

During a fast-moving crisis, employees need timely and reliable information. Yet the survey shows that communication is often event-driven rather than scheduled. Most organizations, 62%, communicate only as needed, while 22% provide weekly updates and 11% communicate daily.

Email is the dominant channel, used by 91% of surveyed organizations, with manager cascades used by 56%. Town halls, text messages, and dedicated apps play smaller roles. That reliance on a limited set of channels may leave employees waiting for information when conditions are changing quickly.

The report points to a clear opportunity: establish a regular communication cadence and reliable backup channels before a crisis tests the system.

Policy and tax readiness present the largest preparedness gaps

The survey identified policy and tax planning as two of the least mature areas of workforce support. Only 11% of surveyed employers operate from a formal emergency evacuation policy. Others rely on work-away-from-home arrangements, case-by-case decisions, or no defined policy at all.

Tax preparedness shows a similar divide. Following an evacuation, 80% of surveyed companies keep employees on home-country payroll and 64% limit employee activities to manage permanent establishment risk. But employee-level tax education receives less attention: 33% have told employees nothing about personal cross-border tax exposure, 44% have shared basic information, and just 7% have provided a comprehensive briefing.

The implication is clear: a company may be ready to move people quickly, while still leaving important tax, payroll, legal, and employee communication questions unresolved. Those frameworks need to be in place before a crisis forces the issue.

What separates stronger programs?

The strongest programs identified in the survey appear to move beyond immediate response. They prepare a formal policy framework ahead of a crisis, keep employees informed on a regular schedule, and protect employees financially across the full arc of an emergency, from evacuation through hardship and danger pay.

As competition for skilled talent sharpens, the benchmark for workforce support in conflict regions is rising. The question for employers is no longer only whether they can respond when a crisis happens. It is whether their programs are built to support employees through one.

Benchmark your workforce support strategy against 45 large employers

Explore the survey findings, peer benchmarks, and readiness gaps across crisis management, evacuation assistance, employee communications, tax, payroll, policy preparedness, and workforce resilience in conflict regions.

Download the report

About the survey

In April and May 2026, KPMG surveyed 45 large employers with operations across the Middle East about how they support employees through conflict and crisis. Respondents were predominantly US-headquartered multinationals, with 71% headquartered in the US, two-thirds having global workforces above 10,000, and most having a decade or more of operations in the affected region.

Figures reflect all 45 respondents except where noted. Several findings on financial support, relocation, and hazard pay are based on the 23 companies that offer evacuation assistance, and some sub-findings should be read as directional.

How KPMG can help

KPMG Global Mobility Services works with organizations to streamline cross-border complexities for a globally mobile workforce. Our teams can help you:

  • Turn an ad hoc crisis response into a managed program
  • Build and document evacuation, work-away-from-home, and broader mobility policies before they are needed
  • Structure cross-border payroll and manage permanent establishment risk as employees move
  • Address employees’ personal cross-border tax exposure, including relief available to US employers after a disaster
  • Plan duty-of-care communications and benchmark your program against peers

To learn more about how KPMG Global Mobility Services can help you strengthen your workforce support in conflict regions, please feel free to reach out to our professionals.

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