New Immigration Audit Plan for 2026

The Immigration Office has published its audit plan for 2026, placing a strong emphasis on compliance with the legal requirements related to the employment of third‑country nationals. Given the scope and targeted nature of the planned inspections, it is essential for employers to review and, where necessary, reinforce their internal processes.

Comprehensive inspections

In 2026, increased supervisory activity is expected in the following areas:

• comprehensive audits of certified temporary work agencies and key employers

• inspections of registered accommodation and workplaces of guest workers

• checks of workplaces linked to Type C work visas

• active participation in joint (immigration, labor and tax authority) inspections

• a higher number of follow‑up inspections to verify the actual implementation of the stated purpose of stay

Sectoral focus areas 

While the authority’s 2026 plan covers a wide range of industries, the following sectors are the most relevant ones:

The detailed quarterly control plan and the full list of inspection areas are available on the website of the Immigration Office.

How to prepare?

Based on the inspection plan, it is advisable to review processes, documentation and internal policies affecting third‑country nationals in advance. EY provides support in the following areas:

• Tailored overview of the expected focus areas of immigration, labor and tax authority audits, including potential risks and sanctions

• Internal compliance audit covering immigration, personal income tax, social security and labor law obligations, with particular attention to requirements relevant to the employment of third‑country nationals