Mobility Matters
Mobility Matters, published by KPMG's Global Mobility Services (GMS) practice, offers thought-provoking articles that can help raise awareness about topical and timely issues affecting international assignment programs and globally-mobile employees working for multinational organizations.
FEATURED ISSUE
Repeal of the Windfall Elimination Provision: Effect on Retirement Income for Assignees and Cross-Border Workers
The repeal of the Windfall Elimination Provision (WEP) through the Social Security Fairness Act of 2025 marks a transformative moment for internationally mobile professionals and cross-border workers. For decades, the WEP created uncertainty and reduced retirement income for those whose careers spanned multiple countries, often discouraging global assignments and complicating long-term financial planning.
With this legislative change, the U.S. Social Security system now recognizes and rewards the diverse work histories of globally mobile employees. The removal of WEP offsets means that assignees and their families can fully benefit from their U.S. Social Security entitlements, regardless of foreign pension participation. This shift not only enhances retirement security but also removes a significant barrier to international mobility, empowering organizations to offer more flexible and attractive global opportunities.
Curious about how this policy evolution supports a more mobile, connected, and financially secure workforce? Delve into our recent article.
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Mobility Matters
Why Should Non-European Union-Based Multinational Employers Care about the EU’s Posting of Workers Directive
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Mobility Matters
Navigating the U.S. Tax Implications of Employer-Provided Executive Security
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Mobility Matters
The U.K.'s New Foreign Income and Gains Regime: Navigating the Changes with Effect from 6 April 2025
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Mobility Matters
Unraveling the Complexities of U.S. Totalization Agreements for U.S.-Outbound Assignees
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Mobility Matters
2024: Year End Is Here Again!
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Mobility Matters
Dutch government-authorised report on expatriate tax regime raises questions about fate of the 30% ruling
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Mobility Matters
Olympic games 2024: Entry and work formalities for arriving foreign national workers
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Mobility Matters
Understanding U.S. tax obligations for international student interns: A comprehensive guide for employers
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Mobility Matters
U.S. & Canada Cross-Border Commuter Impact: From Compliance to Change Management.
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Mobility Matters
Employee incentive trends in the Netherlands – the landscape is shifting, March 2024
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Mobility Matters
2023: Another Busy Year-End for Employment Tax Professionals
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Mobility Matters
#AmericanDigitalNomadinEstonia – Insights on International Remote Work, December 2023
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Mobility Matters
Anticipated Increase in IRS Enforcement Activity with Inflation Reduction Act Funding, November 2023
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Mobility Matters
With the world in flux, now is a good time to put geopolitics at the centre of your global mobility business strategy, October 2023
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Mobility Matters
Non-willful FBAR violation and compliance through various IRS programs, December 2022
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Mobility Matters
Russia-Ukraine war: Individual tax issues for global mobility, June 2022
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Mobility Matters
“Fondsstandortgesetz” – New Tax Opportunities for Employee Incentive Programmes in Germany?, May 2022
Global Mobility Insights
Your source for the latest trends and updates in global mobility, workforce management, compensation and benefits, payroll tax, and more.