International long-term assignments remain one of the most established and widely used components of global mobility programs.

Long-Term Assignment Policy Trends: What’s Changed Since 2022?

While alternative mobility types continue to evolve, traditional long-term assignments continue to serve as a primary vehicle for leadership development, knowledge transfer, operational continuity, and strategic capability-building.

AIRINC’s 2026 Policy & Practice Benchmark: Long-Term Assignments updates our 2022 findings and highlights where organizations are refining their programs and where core structures remain steady.

Below are key insights from the 2026 data compared with 2022.

What Is a Long-Term Assignment?

Before diving into the trends, it is helpful to revisit the fundamentals.

• A long-term assignment, often referred to as an LTA, typically involves relocating an employee to a host country for 12 months or longer. Most LTAs begin at 12 months, and maximum durations are commonly set at three or five years.

• Most organizations continue to structure LTAs as tax-equalized, home-based programs. Under this approach, employees remain tied to their home-country compensation structure while receiving assignment-related allowances and protections to maintain purchasing power and support the move.

• Despite growing interest in alternative mobility types, the traditional LTA remains the foundation of many global mobility strategies.

What Has Changed Since 2022?

More Structured Approaches to Flexibility

Organizations are moving away from informal flexibility granted by exception. In 2026, only 23 percent of companies report granting flexibility by exception, compared with 33 percent in 2022.

At the same time, structured mechanisms such as lump sums are increasing. In 2026, 49 percent of companies use lump sums, up from 37 percent in 2022.

Flexibility is still present, but it is more deliberate and more controlled.

Greater Reliance on Flat or Cash Allowances

The delivery of certain benefits is shifting.

Fifty-five percent of companies now pay the Miscellaneous Relocation Allowance as a flat amount rather than as a percentage of salary. In 2022, that figure was 43 percent.

Forty-one percent now provide shipping through a cash allowance or default cash payment model. In 2022, 29 percent offered a choice-based approach.

These shifts suggest a growing focus on cost predictability and administrative simplicity.

Housing and Education Are Becoming More Refined

Housing approaches are more differentiated than in 2022. Thirty-five percent of organizations now use a mix of housing standards when setting allowances, compared with 23 percent in 2022.

At the same time, 80 percent of companies no longer deduct a housing norm or require employee contributions, compared with 61 percent in 2022.

Education benefits remain common, but cost controls are increasing. In 2026, 53 percent of companies have no education cap, down from 64 percent in 2022.

Organizations appear to be protecting core benefits while adding guardrails.

Expanded Partner Support

Partner assistance continues to expand. Seventy-five percent of organizations now always or sometimes provide partner support, compared with 63 percent in 2022

As talent expectations evolve, dual-career considerations are playing a larger role in assignment design.

What Has Stayed the Same?

While delivery models are evolving, foundational elements of LTA programs remain consistent.

• Most assignments still begin at 12 months.

• Tax-equalized, home-based programs remain the standard approach for most organizations.

• Semi-annual or annual COLA updates remain common.

• Home leave practices continue to follow established patterns.

• The core architecture of long-term assignments remains stable, even as program mechanics are refined.

Frequently Asked Questions About Long-Term Assignments

How long is a typical long-term assignment?

Most long-term assignments begin at 12 months. Maximum durations are typically three or five years.

What is a home-based, tax-equalized assignment?

A home-based, tax-equalized assignment keeps the employee tied to home-country compensation and tax protection. The employee pays approximately what they would have paid in home-country tax, while the company covers host-country tax obligations.

Do companies still provide full housing and education support?

Housing support remains common, and an increasing number of companies no longer require employee contributions. Education support is also common, although more organizations are introducing caps compared with 2022.

Are companies moving toward lump sums?

Yes. Nearly half of companies now use lump sums as part of their flexibility framework, up significantly since 2022

Why This Benchmark Matters

The 2026 Policy & Practice Benchmark: Long-Term Assignments builds on AIRINC’s 2022 survey and provides updated data on how organizations are structuring, administering, and refining their LTA programs.

For mobility leaders balancing competitiveness, cost management, and employee experience, understanding prevailing market practice is essential.

If you are reviewing your long-term assignment policy in 2026, this benchmark provides the data needed to validate your approach and identify targeted opportunities for refinement.

Contact AIRINC to request the full 2026 LTA Survey.