Global Employer Services News

BDO’s Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

This publication brings together individual country updates over recent months. As you will appreciate, the wealth of changes across multiple jurisdictions is significant so to provide easily digestible information we have kept it to the key developments that are likely to affect your business and international assignees.

Content

• Australia: Super Gets a Shake-up: What the New Payday Super Legislation Means for Employers
• Brazil: New Law Introduces Changes to Individual Taxation
• Canada: 
  • CRA Ramps Up Audits of High-Net-Worth Individuals
  • Hiring U.S. Employees Through a U.S. Employer of Record: Canadian Tax Risks
• India: Implementation of Labour Codes: Key Provisions Notified Effective 21 November 2025
• United Kingdom: The BDO 600
• United States:
  • IRS Issues Final Catch-Up Contribution Regulations for Salary Deferrals in Retirement Plans: What Employers Need to Know
  • 2025 Year-End Reminders Regarding Common Fringe Benefits, Special Rules for 2% S Corp Shareholders

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