Global Mobility Services in India

Legal and Strategic Advisory for Cross-Border Talent Movement

In an increasingly globalized economy, businesses expanding across borders rely on skilled talent mobility to drive international operations. From short-term assignments and intra-group transfers to permanent relocations, Global Mobility Services in India encompass legal, regulatory, and strategic aspects of cross-border employee movement.

For Indian companies sending employees abroad or foreign companies relocating talent to India, compliance with immigration laws, tax regulations, employment rules, and social security norms is critical. Effective global mobility planning ensures operational efficiency, reduced legal risks, and seamless workforce transitions.

What Are Global Mobility Services?

Immigration and work permit advisory
Employment law compliance (host and home countries)
Expatriate tax planning for employees and employers
Social security and compensation structuring
Global assignment policy development
Repatriation, termination, and relocation assistance

Scope of Global Mobility Services in India

1. Inbound Mobility to India

Visa and work permit advisory (Employment Visa, Business Visa, OCI)
FRRO registration and compliance
Employment contracts aligned with Indian labour laws
Social security compliance (EPFO exemptions, gratuity, labour laws)
Payroll structuring and tax equalization policies
PAN, Aadhaar (if applicable), and bank account setup

2. Outbound Mobility from India

Work visa advisory for USA, UK, Canada, UAE, EU
Coordination with overseas immigration experts
Assignment structuring (secondment, deputation, dual employment)
Indian tax residency and foreign income planning
Drafting secondment/expatriate agreements
Repatriation and termination guidance

3. Tax and Social Security Advisory

Residential status under Income Tax Act
DTAA benefits for expats
Social security under EPFO and foreign laws
Tax-efficient ESOPs, bonuses, and foreign income

4. Corporate Compliance and Policy Framework

Global mobility policy drafting and review
HR and governance compliance for mobile workforce
Secondment and deputation documentation
Labour law compliance (e.g., Shops Act, Wages Act)

Legal Framework for Global Mobility in India

Income Tax Act, 1961 – tax liability for mobile employees
Foreigners Act, 1946 – immigration compliance
EPF Act, 1952 – social security for foreign workers
Companies Act, 2013 – non-resident directors/KMPs
DTAA Agreements – prevent double taxation

Why Businesses Need Global Mobility Advisory

Legal Compliance – Avoid penalties and visa issues
Talent Optimization – Seamless cross-border workforce planning
Risk Mitigation – Manage tax, social security, and labour issues
Cost Efficiency – Optimize pay and relocation costs
Employee Experience – Hassle-free transition for expats

FAQs on Global Mobility Services in India

1. What visa is required for foreign nationals working in India?: Employment Visa with a minimum salary of USD 25,000/year (exceptions apply).
2. Is FRRO registration mandatory?: Yes, for stays over 180 days, registration within 14 days of arrival is required.
3. Are expatriates liable for Indian income tax?: Yes, if they are tax residents or have India-sourced income (DTAA relief may apply).
4. Can Indian employees be sent abroad without a deputation agreement?: No. A secondment agreement is mandatory for legal clarity and compliance.
5. Do foreign workers contribute to EPFO in India?: Yes, unless exempt under a Social Security Agreement (SSA).
6. What are penalties for work visa non-compliance?: Fines, blacklisting, and deportation.
7. Are employers liable for foreign tax obligations?: Yes, in tax equalization scenarios, employers may bear tax liabilities abroad.
8. Are global mobility policies mandatory?: Not mandatory, but highly recommended for compliance and consistency.
9. Can expatriates be directors in Indian companies?: Yes, with Companies Act and FEMA compliance for non-residents.