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How COVID-19 is affecting global mobility: an EY response tracker

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Governments are changing tax, social security and residency rules for mobile employees affected by COVID-19, including business travelers.

Governments around the world have responded to the COVID-19 pandemic by closing borders, restricting travel within their countries and requiring quarantines for visitors and anyone else who might have been exposed to the virus.

As a result, they are making significant changes to payroll, tax and social security laws to address the economic and logistical challenges of these actions.

This response tracker is regularly updated to monitor developments including temporary exemptions from tax residency determinations where presence in a jurisdiction is related to a quarantine, as well as changes to the tax treatment of paid sick leave and emergency medical leave. Some governments have extended tax filing deadlines for individuals and temporarily reduced taxes that are required to be withheld or paid by mobile workers. Others have waived penalties on late tax payments for individuals and entities affected by COVID-19 and offered supplemental social security payments for some classes of individuals.

We’ve developed additional trackers on key topics to help you monitor the global situation. You can find them on our main Tax page. EY Tax professionals are updating the trackers regularly as the situation continues to develop.

Download the Global Mobility Response Tracker


The EY Tax COVID-19 Global Mobility Response Tracker provides regular updates on how governments around the world are changing their payroll, tax and social security laws to address the mobility implications of their response to the pandemic.

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