GTN Mobility Tax Blog

As organizations plan for 2027, global mobility is facing rising expectations. Mobility programs are navigating greater complexity, employees are expecting more connected experiences, and business leaders are looking for greater visibility, efficiency, and value from their mobility investments.

These expectations reflect recurring themes GTN has heard in client conversations, industry discussions, and events we’ve hosted with mobility, HR, and tax leaders throughout 2026. Organizations are rethinking how their programs operate, looking for ways to reduce manual processes, connect information, and better support employees while managing limited resources.

This article explores five key trends shaping global mobility in 2027, with practical questions and actions to help mobility leaders identify gaps and prepare for the year ahead.

For employers with mobile and cross-border employees, year-end US payroll involves more than simply reviewing wages paid through the US payroll system. Employees may have worked in multiple states or countries, received payments through overseas payroll, or received relocation benefits and equity compensation that require additional review.

Bringing this information together before the final payroll run gives mobility and payroll teams time to identify reporting gaps, reconcile compensation, and address withholding requirements. Because some year-end payments and benefits may fall outside payroll’s day-to-day view, teams should coordinate with HR, finance, and service providers to ensure all required details are captured and reported.

The holidays have a unique way of bringing people together, and one of the most meaningful ways to celebrate the season is by giving back.

At GTN, one of those traditions is our annual Toys for Tots drive.

This year marks our ninth consecutive year as an official Toys for Tots drop site, and we're proud to continue supporting a program that helps bring holiday joy to children and families in our community. From October 26 through December 14, 2026, we invite you to join us in making the season a little brighter for children who may otherwise go without.

Global mobility is about moving people, but for CFOs, it’s about managing financial risk, maintaining budget predictability, and protecting the organization from unnecessary tax exposure. While mobility programs can support business growth and talent development, they can also create unexpected costs if risks are not identified and managed early.

Securing budget approval often comes down to how mobility leaders communicate the value of their programs. CFOs are more likely to support mobility investments when they understand how those investments reduce compliance risks, improve cost visibility, and support broader business objectives.

Foreign nationals employed within the United States are subject to US federal tax rules, but those rules don’t apply uniformly across all tax types. While income tax obligations often depend on tax residency, payroll taxes, specifically Social Security and Medicare taxes, follow a different set of rules. Employees working in the US on an F-1 or J-1 visa may qualify for a temporary exemption from FICA tax withholding, depending on their visa status, tax residency, and the nature of their work. 

With today’s ability to work from anywhere, understanding and staying on top of the reporting and ongoing US filing requirements can be difficult. And for employees working outside of their typical Home location, not only understanding these requirements but also being diligent in adhering to them, is especially important. For US citizens, permanent residents working outside of the US, and nationals of other countries who become tax residents of the US, there is a specific annual filing requirement related to non-US financial accounts held.