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Perspective
17 Jun 2026
3 minute read

Workforce in motion: cross-border remote working

Understanding the immigration, tax, and employment law risks for employers

Hadi Allawi
Nutan Patel
Neha Anna Abraham
Workforce in motion: cross-border remote working
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Cross-border remote working is no longer the exception across the Middle East, where employees increasingly work from a jurisdiction other than the one in which they are formally employed.

What looks like a routine accommodation can quickly create a complex, layered set of obligations spanning immigration, corporate tax, payroll and social security, and employment law. This article sets out the key risk areas and why visibility over where people actually work is now a priority for HR, legal, tax, and mobility teams. 

Cross-border remote working can create exposure across several distinct and often simultaneous risk areas.

Working from a jurisdiction where the employee lacks the right work authorization can count as unauthorized work, creating legal risk for both the individual and the employer.

Remote work from a foreign jurisdiction can create a taxable presence or permanent establishment for the employer, and personal tax filing obligations in more than one country for the employee. 

Cross-border arrangements can disrupt social security coverage, leading to dual contributions or gaps where bilateral agreements are absent or not properly applied.

Employees working abroad may acquire local employment rights, including around termination and minimum entitlements, that the employer had not anticipated.

Get in touch

Hadi Allawi

Hadi Allawi

Partner | Global Employer Services Leader | Family Enterprise Leader
Nutan Patel

Nutan Patel

Director | Global Employer Services
Neha Anna Abraham

Neha Anna Abraham

Senior Manager | Global Employer Services

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