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3.Greater Complexity in Long-Term Mobility Strategies The extended settlement timeline and English language reforms may dissuade some employees from long- term UK placements. Employers may see a shift in preferences toward short-term or rotational assignments rather than permanent transfers. 4.Interplay with the FIG Regime and Tax Planning Because immigration and tax reforms are occurring simultaneously, employers must consider: Cost projections for inbound assignments Cross-border tax planning, especially for globally mobile executives The attractiveness of the UK as a location for business hubs and talent clusters Together, the changes create a more stringent - but potentially clearer - framework for UK-based mobility planning.

These measures align with the UK’s broader push toward labour market self-sufficiency.

6.The Temporary Shortage List – Highly Restricted and Time- Bound Replacing the open- ended Shortage Occupation List (SOL), the Immigration Salary List (ISL): Applies only to roles below degree level Is intended to be temporary and reviewed frequently reductions, and certain immigration flexibilities This dramatically narrows the scope for employers Removes access to dependents, salary to rely on international recruitment for lower- level roles. Strategic Implications for Employers and Migrants The 2025 reforms collectively signal a more

challenging environment for employers moving talent into the UK. Key impacts include: 1. Increased Costs and Reduced Eligibility The higher salary thresholds, degree- level requirements, and stricter visa conditions will immediately reduce ensure all Certificates of Sponsorship accurately reflect the new rules or face visa refusals. 2.Earlier, More Rigorous Workforce Planning Organisations will need to incorporate the pool of eligible global candidates. Employers must immigration-eligibility screening earlier in the hiring and assignment

planning process. Internal mobility

schemes should also be reviewed to reflect the new criteria.

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GLOBAL PAYROLL MAGAZINE ISSUE 18

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