Short Term Assignment (STA) Policy

Transcription

1 Short Term Assignment (STA) Policy 1

2 Short Term Assignment (STA) Policy CONTENTS 1. Introduction 1.1. Policy Statement Objectives Assignment Duration Scope Employment Governing Law and Jurisdiction 5 2. Compensation 2.1. Overview Payroll Delivery Assignment Salary and Pay Review Responsibility Allowances Taxation Tax Equalisation Hypothetical Tax Calculation Pre / End of Assignment Tax Advice The Assignee s Responsibility Reconciliation of Hypothetical Tax Termination Social Security Pension 9 3. Host Country Allowances and Benefits 3.1. Unaccompanied Status Short Term International Assignment Allowance (SIA) Per Diem Expatriate Location Allowance (ELA) Host Accommodation Host Transportation Dependant Visits Pre-Assignment Preparation 4.1. Pre-Assignment Briefing Assignment Acceptance Assignee Personal Data Statement Passports Host Country Immigration Home Country Immigration Health Screening and Immunisations Insurance Briefings and Insurance Coverage Tax Briefing and Consultation Home Country Housing Driving Licence Personal, Financial and Legal Matters 15 2

3 5. Relocation 5.1. Relocation and Assignment Expenses Travel Abroad Safety Guidelines Pre-Assignment Visit Personal Belongings Moving and Settling in Days Relocation Travel Miscellaneous Relocation Allowance (MRA) Embassy Registration Host Health and Safety Induction On Assignment 6.1. Job Title Working Hours Public Holidays and / or Legally Observed Holidays Holiday Entitlement and Paid Time Off (PTO) Cultural Training Tax Return Preparation Absence While on Assignment Grievance and Disciplinary Issues Emergency and Bereavement Leave End of Assignment 7.1. Assignment Extensions Early Repatriation Termination of Employment Termination of Employment with a Cause or for Gross Misconduct Resignation Serious Illness or Death Repatriation 8.1. Repatriation Process Briefing Repatriation Tax Briefing Repatriation Expenses Host Immigration Status Repatriation of Personal Belongings Repatriation Travel Repatriation Moving Days 23 Appendix 1 Definitions 3

4 Short Term Assignment Policy 1 Introduction 1.1. Policy Statement The University s Short Term Assignment Policy is designed to offer a consistent compensation approach and relocation support for colleagues who are temporarily required to work at the University s international Campuses to meet short term business needs or work objectives. This policy is effective from 1 November 2017 and applicable for any new Assignees who receive a short term international assignment offer after this date. Important to note: this policy does not support moving families or household goods. This Policy should be read in conjunction with the Assignment Letter, which details those assignment benefits the individual Assignee is eligible for and which are specific to the host location. The University reserves the right to amend or delete provisions of this policy at any time. This policy is not a legal document or a contract of employment Objectives The main objectives of this policy are to: Provide transparent, clear a concise information to all staff about relocation and international assignment benefits. Ensure fair and equitable treatment of all University Short Term Assignees using objective and consistent data sources. Offer a competitive compensation and benefit programme that provides adequate and appropriate host country support. Meet global compliance requirements in the area of tax, social security, immigration and employment law. Provide a framework and logistical support to facilitate a smooth initial relocation and both a successful assignment and repatriation. 4

5 1.3. Assignment Duration This policy is only applicable if the length of the temporary international assignment is more than two (2) months but not exceeding six (6) months. In exceptional cases consideration may be given for assignment extensions up to 1 year. Approval of such exceptional arrangements will require the authorisation of a member of the University Executive Board. At the end of the assignment the Assignee may return to the home country Scope The support outlined in this document is only available to those employees who at the request of the University, due to a business need, are required to go on a short term international assignment between the University s various campuses. In all cases the international assignment is temporary, with a clear intention that immediately after meeting the short term work objectives the Assignee will return to the employing home country location. The policy excludes: More than one year Long Term Assignments Flying faculty Assignments to any other locations. Employees who initiate a temporary international assignment for personal reasons to the University s overseas campuses. New staff recruited with the intention to fulfil a local position. Existing employees who are internationally relocating to another branch campus on a permanent basis. This policy will not normally apply in cases where individual academics or researchers request to undertake part of their work, such as a research study or trial etc. outside of their country of employment. Periods of unpaid leave / sabbaticals. Any academics/employees who live overseas but work for the University remotely, in a permanent role Employment During the Short Term Assignment the Assignee remains an employee of the home country and the original employment contract with the home country organisation remains in place Governing Law and Jurisdiction The assignment and the underlying employment contract are governed by home country law, unless the application of the host country legislation is a statutory requirement. If the application of the host country legislation is mandatory, however the home jurisdiction offers more protection to the Assignee, then the home country law will be enforced. For sake of simplicity this policy is written with the assumption that the home country law, policy and practices are to be 5

6 followed. However as and when required, a thorough analysis of legal requirements will decide the actual approach to be taken as and when matters arising on a case by case basis. The Assignee is expected to comply with the laws and customs of both the home and host countries. It is also expected that the Assignee will conduct all University affairs with high standards of integrity in line with the University s Code of Conduct and Policies. 2 Compensation 2.1. Overview During the short term assignment the Assignee will continue to receive the home country compensation and benefit package Payroll Delivery The Assignee will remain on home country payroll and the agreed home salary will continue to be delivered without adjustment in the usual manner, in line with the home country payroll practices to the Assignee s home country bank account. As required the home country payroll and if necessary a host country shadow payroll will report salary and allowances to ensure any taxes and social security payments due either at the home or host location are paid during the assignment Assignment Salary and Pay Review The home country salary reflected in home country currency will be kept at an appropriate point on the relevant home country pay scale. Any pay progression will be administered following the normal home country rules. Bonus payments are evaluated as part of the home country pay review process following the home pay review process Responsibility Allowances Responsibility Allowances will be provided based on home country compensation practices. 6

7 2.5. Taxation Tax Equalisation The University operates a tax equalisation system with regards to short term assignments. The purpose of this policy is that the assignment does not create a tax advantage for the Assignee, nor does it create a tax disadvantage. The Assignee is liable to a hypothetical income tax based on the tax they would have paid had they not gone on international assignment. The principle of equalisation also extends to social security, so the Assignee is responsible for the equivalent level of employee social security contributions they would have made had they remained in the home country Hypothetical Tax Calculation Based on the principles of tax equalisation, throughout the period of the assignment the Assignee is responsible for the hypothetical home country tax calculated on stay-at-home or home country compensation items only. This also means that the equalisation protection is offered on University income only. Other professional or personal income and gains are not tax equalised while on University assignment. By calculating hypothetical home country tax and social security the University ensures that the rate of income taxes and social security contributions on the home country University pay will be the same as if the Assignee remained in the home country. The basis for calculating the hypothetical tax and social security is the home country salary, responsibility allowances and bonuses. Any assignment allowances and benefits are provided as a net support to the Assignee, which means those are not included in the hypothetical tax and social security calculation. The actual tax and social security liability due on any assignment pay e.g. on salary, allowances, relocation costs or any assignment benefits in the home or host location is the responsibility of the University. If the Assignee is provided with a Pension Allowance, than the hypothetical tax calculation will reflect any relief for stay-at-home pension contributions in line with home country legislation. The hypothetical home country tax and social security is calculated upfront and provided to the Assignee together with the Assignment Offer Letter, as part of the detailed Assignment Net Compensation Illustration. The hypothetical tax and social security is revised any time there is a change in home country salary, responsibility allowances or bonuses or there is a change in home country tax, social security legislation or rates. The Assignee will be provided with an updated Assignment Net Compensation Illustration every time the hypothetical tax and social security is reviewed. 7

8 Pre / End of Assignment Tax Advice The Assignee will receive pre- and end of assignment tax advice as well as assistance in filing the home and host country tax returns via the University s tax advisors The Assignee s Responsibility As soon as they occur, the Assignee is responsible for reporting any changes in personal circumstances which might have an impact on their hypothetical tax, social security, or home or host tax position to the International Human Resources Personnel. By signing the Assignment Agreement, the Assignee agrees to the University s tax equalisation approach and also agrees to work with the University and our external tax consultant to ensure compliance in a timely manner even after employment completion resulting from voluntary or involuntary termination or natural end of employment contract. The Assignee is responsible for all financial interest and penalties that may be charged due to lack of timely cooperation on their part. The University will take advantage, whenever possible of any existing favourable tax rates or tax credits in the home or host locations. The Assignee is expected to provide full cooperation in this process Reconciliation of Hypothetical Tax As part of the tax equalisation process, following the completion of the Assignee s home country income tax return, our external tax consultant will create a detailed tax year end reconciliation calculation in order to determine whether the hypothetical tax and social security deducted by the University was correct, based on actual circumstances throughout the tax year. As a result of this analysis the Assignee might receive a refund or might be required to pay further hypothetical tax / social security to the University Termination If at the end of the international assignment the home country employment is terminated and the Assignee is due a termination payment, that payment will also be covered by the tax equalisation policy. This means the payment will be subject to hypothetical home country tax and social security deductions based on the position had they not gone on International Assignment and any actual taxes due either at the host or home locations will be borne by the University Social Security The University applies a social security equalisation policy. This means that during the assignment hypothetical social security will be deducted (as detailed in Paragraph 2.5.2) via payroll to ensure the Assignee s contributions are the 8

9 same as if the Assignee had remained in their home country. The hypothetical social security is also included in the annual equalisation reconciliation process calculated by the University s external tax consultants. As in the case of the tax equalisation, the Assignee might receive a refund or might be required to pay further hypothetical social security contributions to the University. The University will meet the costs of any actual social security contributions in the home or the host country. The University will take advantage, whenever possible of any existing favourable international treaties / totalisation agreements governing social security coverages. The Assignee is expected to provide full cooperation in this process. Where possible, the University will look to maintain the Assignee within the home country social security system where the Assignee meets the criteria. In case of assignments between countries with existing reciprocal social security agreements, the University will apply for an exemption certificate from the host system to ensure that there is a home country social security liability only. If the assignment is between countries with no reciprocal agreement on social security the University will pay actual social security contributions as regulated by home and host country legislation, and continue to deduct hypothetical social security based on home country compensation. When continuation within the home country social security scheme is not mandatory, the University recommends the Assignee makes voluntary contributions to the home country social security scheme if possible, in order to protect their contribution record for pension or other contributory based state benefits. Due to the social security equalisation approach the Assignee s own voluntary contributions are reimbursable expenses Pension When prior to the assignment the Assignee is already a member of an existing home country pension scheme, throughout the STA the Assignee will be able to maintain their home country retirement or pension scheme participation, subject to the rules of the home pension plan. If prior to the assignment the Assignee is a member of a pension plan which does not allow participation while on assignment abroad, the University will provide the Assignee with a Pension Allowance to the same net value and level which is equivalent with the home plan s employer s contribution. This Pension Allowance is a net support, exempted from hypothetical tax or hypothetical social security calculations and any actual taxes due either in the home or host country will be borne by the University. As explained in paragraph when a Pension Allowance is provided, the hypothetical tax will reflect any relief in line with home country legislation. When it is not possible to maintain participation in the home pension plan, and where through that scheme the Assignee would have been eligible for Life Insurance benefit, the cost of a similar life cover is a reimbursable expense, based on three quotes. 9

10 No Pension Allowance will be provided when the Assignee was not a member of a home country pension scheme prior to the commencement of the assignment, except when the assignment start date is the same as the home country employment start date, in which case the home country pension plan participation is automatically assumed. 3 Host Country Allowances and Benefits 3.1. Unaccompanied Status This policy does not support moving families to the host location, therefore all assignment allowances and benefits are offered on a single status basis. Any costs associated with family members relocating to the host location is the Assignee s own expense Short Term International Assignment Allowance (SIA) The University s intention is that accommodation provided during a Short Term Assignment will be with kitchen and laundry facilities. Consultant data will be reviewed to ascertain whether the indicative cost of living expenses for the host location to be more expensive in comparison to the home country costs. Where the host location is assessed to be more expensive, a Short Term International Assignment Allowance (SIA) will be provided. The SIA is a monthly net payment delivered via the home country payroll. Any taxes and social security payment due on this support will be covered by the University. It is fixed for the assignment duration and payable even for short periods away from the host location. This allowance is not intended to cover business expenses, which are to be claimed separately in line with the host country travel policy Per Diem Only when the host accommodation does not have kitchen and laundry facilities, a daily per diem will be paid via the home country payroll to cover the cost of e.g. food, laundry, transportation, long distance calls, extra cost of living expenses etc. The per diem rates will be established based on UK government data or when not available, then based on external consultant data. The per diem is not intended to cover business related expenses and will not be paid during periods away from the host location. It is the Assignee s responsibility to notify the International Human Resources Personnel of periods away from the host location or on University business so that the allowance can 10

11 be adjusted accordingly. Business Expenses for the short term assignment itself are not to be claimed whilst receiving the per diem Expatriate Location Allowance (ELA) At locations where a higher degree of adjustment may be required from the Assignee, the University will pay a Location Allowance equal to a percentage of the Assignee s home country salary. Any tax due on this benefit will be borne by the University. The University uses external consultant data to evaluate location ratings and linked eligibility for Expatriate Location Allowance support. The location ratings and the allowances are fixed for the assignment duration. This support is normally provided for locations where there are some hardship factors such as, but not limited to: reduced availability of goods and services, isolation, limited availability of medical facilities, political instability, personal security, and environmental conditions Host Accommodation The University s aim is to provide adequate and appropriate host country housing, but does not intend to match home country housing standards. Host country accommodation will be designated by the University and the rent, utility and any other associated costs will be paid on behalf of the Assignee. Any damage in the host accommodation beyond normal wear and tear is the Assignee s responsibility. The University reserves the right to recover any such expenses from the Assignee via payroll deductions Host Transportation The University as a standard does not provide a car or a transportation allowance at the host country as an assignment benefit. The host country s travel policy and practices will regulate any transport provision in connection with University business at the host country. Only when the assignment is at such a location where a car is considered to be essential for business use, or due to limited public transportation, then either a host country car or a transportation allowance is provided. Provision of a car is also dependent on the Assignee meeting host country driving licence requirements. The transportation allowance is fixed for the assignment duration and not intended to fully cover the host transportation cost, but rather a contribution to it. In this scenario the cost of personal travel or standard work commuting are non-reimbursable. 11

12 3.7. Dependant Visits A Dependant Visits Flight Budget will be identified only for assignments of 6 months in duration. The aim of this support is to help the Assignee and the eligible traditional immediate family members staying in the home country for the assignment duration to maintain family ties. For each 6 months on assignment, the flight budget for traditional family members will be as follows: For children under 18, spouse or partner: the cost of 1 visit on roundtrip, unrestricted, economy class airfare between the host and the home locations calculated for each eligible dependent family members staying in the home country. For children between years of age, studying in full time University / College education no dependant visit support is provided. The flight budget is fixed for the assignment duration and it is not flexible. It can be used only for the eligible traditional family members to visit the Assignee in the host country. Any income tax due on these flights will be borne by the University. Transfer costs to / from the airport are not intended to be covered by this support. The number of flights reimbursed is not restricted, however only economy class tickets are permitted. When the Assignee selects the timing, preferred airline and route for the dependant visits, advanced booking is strongly recommended and procurement best practices are expected to be followed in order to minimise University cost. 4 Pre-Assignment Preparation 4.1. Pre-Assignment Briefing The International Human Resources Personnel coordinating the end to end relocation will organise a pre-assignment briefing with the Assignee in order to explain the application of this policy, the individual Assignment Offer Letter and any host country specific assignment processes. Normally this initial meeting will take place before acceptance, as it is intended to help the Assignee to understand in detail the assignment process and terms in order to make an informed decision of committing to a short term international assignment Assignment Acceptance The assignment offer is conditional upon written confirmation from the Assignee that they have read and understood this policy and the assignment process. After the pre-assignment briefing, by signing the Assignment Offer Letter the Assignee accepts the terms of the short term assignment. This is the point when external vendors and the internal stakeholders in the home and at the host 12

13 location are engaged by the International Human Resources Personnel to start the assignment process Assignee Personal Data Statement As part of the University s measure to comply with personal data protection acts, the Assignee is required to sign the Assignee Personal Data Statement provided together with the Assignment Offer Letter. Failure to sign this document will stop the assignment process Passports The offer of an international assignment is conditional on the Assignee being eligible for renewable passports as a valid passport is required to travel between countries and to obtain host country work permits / employment passes and visas. If they do not currently hold a valid passport, they are expected to apply for one. Any existing passports damaged, torn or due to expire within 8 months after the assignment acceptance are required to be renewed immediately. This is because the above might prohibit host country visas being issued. As the renewal applications might take four weeks, it is important to file applications immediately. The cost of passport applications and renewals will be at the Assignee s expense Host Country Immigration Valid host country work permits, visas and immigration documents for the Assignee are prerequisite of the assignment and are expected to be in place at all times during the STA. Upon acceptance of the assignment the host country Human Resources team will inform the Assignee of the host country immigration process and will provide support obtaining any necessary work authorisation and residency documents. This may take up to 8-12 weeks, therefore the Assignee is expected to start the process immediately. The University will cover the cost of the initial application and future extension cost of host visas, work permits, residency permits and visa photos for the Assignee. Due to the temporary nature of the assignment, no assistance or financial support will be provided for the application or extension of permanent residency status at the host location. The University will not provide immigration assistance for the Assignee s dependants. 13

14 4.6. Home Country Immigration If the Assignee is not a citizen of the employing home country, but holds a temporary or a permanent residency status there, then a home country immigration case assessment will be carried out to understand the impact of the Short Term Assignment on the existing home country immigration status. If home regulations permit, the University commits to maintain the home country work authorisation and residency permits Health Screening and Immunisations Immediately on acceptance of the assignment, in order to determine and ensure medical fitness for the assignment and possibly several months prior to departure the University strongly recommends the Assignee to have a basic medical examination and to receive any recommended immunisations through their General Practitioner. Note, it may take time to complete the medically required immunisations, hence the advice to start the process as soon as possible. The cost associated with this support will be reimbursed by the University via normal expense reporting process. At those home locations where an Occupational Health Department is available, they will require the Assignee to complete a Fitness to Travel Assessment prior to the assignment start. In addition to the above basic health screening, the host country processes (e.g. immigration, teaching permit application etc.) might require the Assignee to attend further, more specific medical examinations, which will normally be carried out upon arrival at the host location by designated consultants as required by host regulations Insurance Briefings and Insurance Coverage The University s Insurance Officer will initiate an insurance briefing as an initial introduction as well as to explain in detail the University s various insurance policies and cover in place while on assignment: Health Insurance, Travel Insurance, Employer s Liability / Workers Compensation, Professional Indemnity Insurance etc.) The Assignee is required to attend this briefing meeting. During the short term Assignment the University s Travel Insurance provides emergency health care coverage. As part of the insurance briefing any preexisting medical conditions, planned (or during assignment unplanned) pregnancies should be highlighted to the Insurance Officer in order to verify appropriate coverage Tax Briefing and Consultation As part of the assignment preparation process the University will provide tax briefings through our designated external tax consultants. The briefings will not cover financial advice. The scope of the consultation is limited to assignment related tax matters only. 14

15 Normally a separate meeting will be held by the home location and the host location tax consultants. Due to the complexity of assignment related host and home tax regulations, the Assignee is required to attend these meetings. These discussions will include, but not be limited to: Introduction to the external consultant s team and the scope of services they are engaged to provide A review of the University s tax equalization policy and the home and host tax processes Explain the Assignee s obligations and expected timelines for action in respect of home and host tax compliance The completion of any departure or entry forms required by the home / host tax authorities An overview of the tax consequences arising from living abroad on other forms of income e.g. pensions, dividends, rental income etc. Note, if the Assignee s personal tax position is unusually complex and additional independent tax advice may be required, this will be on the Assignee s own cost, with no further University support Home Country Housing Due to the short term nature of the Assignment, the University s expectation is that the Assignee retains the home country housing. It is the Assignee s responsibility to notify mortgage companies and insurers of the occupancy status of their property Driving Licence In some countries the home country driving licence is not recognised and either an additional International Driving Permit (IDP) or a conversion to host local driving licence will be required. The International Human Resources Personnel will clarify host country driving licence requirements and the Assignee, if driving at host, is expected to obtain all necessary documents to meet host legislation. The University strongly recommends the Assignee to obtain an IDP, even if it is not a requirement in order to drive. This is because it is an added identification document, and in some countries it might be required for example to rent a car. Additionally this document might be needed for legal driving when on private visits to the surrounding countries around the assignment location. The costs associated with Driving Licence conversions, IDP applications and the extension of these documents are at the Assignee s expense Personal, Financial and Legal Matters It is the responsibility of the Assignee to ensure that prior to the assignment start, mechanisms and procedures are in place to deal with any personal, financial or 15

16 legal matters in the home country. The Miscellaneous Relocation Allowance is designed to support and to contribute to related costs. Examples for such matters: Mail forwarding Power of Attorney in home country to represent the Assignee in case of emergencies Updating insurance policies Informing mortgage providers Adjusting banking procedures Will writing or modification 5 Relocation 5.1. Relocation and Assignment Expenses All relocation and assignment related expenses are to be borne by the host organisation. To facilitate this process the Assignee is expected to follow and use the host country Travel and Expense reimbursement policies and processes. When it is not possible, the Assignee must highlight the transfer expenses on the home country expense report, so finance can cross-charge those to the receiving, host entity Travel Abroad Safety Guidelines The University is committed to ensure the health, safety and welfare of Staff who travel abroad and conduct overseas assignments. The International Human Resources Personnel will provide further information on the University s International Travel Policy and Procedure. The Assignee is expected to adhere to all provided guidelines and security measures Pre-Assignment Visit The University does not provide pre-assignment visit support to the host location for short term assignees Personal Belongings Excess luggage up to a limit may be reimbursed on a one-time basis, at the time of the relocation to the assignment country. The limit of this support is reviewed each year in August. Any unused funds are forfeited and future excess luggage costs are the Assignee s own expense. It is the responsibility of the Assignee to meet airline regulations for luggage handling. 16

17 To utilise the excess baggage support the Assignee should request authorisation from the host budget holder as part of booking the Transfer Trip arrangements following the host organisation s Travel Policy. Upon short term assignments the University does not provide support for: Surface or air shipments Pet shipments Storage at host or home location Custom fees or duties 5.5. Moving and Settling in Days As part of the relocation support, the Assignee is provided with 3 working days extra paid time off, as moving or settling in days. This entitlement can be used either at the home or at the host locations for e.g.: packing, familiarisation with the host environment and any other settling in activities in the host country. The moving days are to be utilised within the first three months of the assignment. Any unused entitlement is forfeited Relocation Travel At the assignment start, the University will cover the cost of the airplane tickets for the Assignee on the most direct route from the home country to the assignment location. Class of travel is determined based on the host location s travel policy. Advance flight bookings are strongly encouraged in order to realise cost savings. Other necessary expenses incurred during the trip, such as meals and ground transportation to and from airports are also reimbursable. When travel time exceeds 12 hours it will not count as a vacation, but one travel day will be provided in lieu Miscellaneous Relocation Allowance (MRA) The University will provide a Miscellaneous Relocation Allowance (MRA) as a lump sum net payment. The value of the payment is set in GBP and reviewed each year in August. The set GBP value of the MRA, or its equivalent in the pay currency will be delivered via payroll with the first month assignment salary to the host country bank account. Currency conversions (if any) are calculated on the actual payroll exchange rate in effect at the time of the payment. Taxes due on this payment will be borne by the University. The allowance is intended to contribute for example, but not limited to the following expenses: Preparation of personal documents e.g. wills Driving Licence changes, conversions and Automobile registrations Mail re-direction Smaller furniture, appliances and other household items purchase 17

18 Bank transaction charges Impact of exchange rate fluctuations 5.8. Embassy Registration Governments normally provide crises support to their citizens living abroad in the event of significant incidents (for example train, airplane accidents), natural disasters, major political unrest, and terror attacks etc. through the embassies. Therefore as an added security measure, upon arrival the University strongly advises the Assignee to register with the embassy of their country of origin in the host location Host Health and Safety Induction The host Human Resources Manager will ensure that any necessary host country health and safety induction and training takes place at the assignment start. 6 On Assignment 6.1. Job Title During a short term assignment the sole usage of the home country job title is required. If the host country job titles are different, the Assignee is not permitted to adopt them Working Hours The total number of the contractual working hours per week remain unchanged, but the host location s office policy is observed in relation to the working schedule Public Holidays and / or Legally Observed Holidays While on assignment, the host country s national holiday schedule will be followed Holiday Entitlement and Paid Time Off (PTO) The University s intention is to grant at least the same total number of Paid Time Off days during the assignment, that the Assignee is eligible for at the home location. The Paid Time Off days are the sum of the home country holiday entitlement, any home country closure days and the home country public 18

19 holidays. The PTO entitlement will be pro-rated in concert with the assignment duration. The Assignee will be eligible for the proportionate host Paid Time Off entitlement (host holidays, closure and public holidays), if the total number of host Paid Time Off is more generous than the home country entitlement. The host Human Resources Manager will implement the Assignee s Paid Time Off entitlement under this policy. As a standard practice, all holidays taken must be pre-authorised by the Assignee s Line Manager Cultural Training The University will offer the Assignee a 2 hours training to help the integration into the host country. This will be arranged upon arrival to the host location by the host country Human Resources Manager. Any tax due on this benefit will be borne by the University Tax Return Preparation While on assignment and even after repatriation as deemed necessary, the University will provide expert assistance in filing the home and host country tax returns via our external tax consultants. The Assignee is expected to cooperate in order to minimise tax costs as advised by the host country Human Resources Manager and the tax counsel. As soon as they occur, the Assignee is responsible for reporting any changes to personal circumstances to the International Human Resources personnel, which might have an impact on hypothetical taxes or home or host tax positions. The external tax consultant maintains a confidential relationship with the Assignee with respect to the details of the tax return information. This also means that they will provide the University only with the net summary results of the Assignee s tax calculations: reflecting the amounts owed by the University or the Assignee or refunds expected by the tax authorities as a result of the tax equalisation programme Absence While on Assignment Short term leaves will be administered in line with the home country policy and the Assignee will continue to be paid their full assignment allowances. In case of long term absences (e.g. sickness, maternity or sabbaticals etc.) the University reserves the right to repatriate the Assignee to the home country Grievance and Disciplinary Issues During the assignment grievances and appeals relating to local conditions should be raised and resolved in the host country with the Assignee s line 19

20 manager in the first instance. Disciplinary matters relating to conduct and behaviour during the assignment will be managed in accordance with the host country disciplinary procedures. The International Human Resources Personnel and the home country line manager will be informed of any outcomes. The University will only become involved where such matters cannot be resolved locally or where a conflict of interest arises Emergency and Bereavement Leave In the event of serious illness or death of a member of the Assignees or spouse s / partner s family (grandparents, parents, brothers, sisters, brother/sisters-in-law, children or grandchildren), or in case of other serious emergency situation, the University will reimburse the cost of economy class return airfare, ground transportation to and from airports and associated meals for the Assignee. The Emergency trip needs to be pre-authorised by the Line Manager and should be confirmed to the International Human Resources Personnel. Time off for bereavement leave will be granted based on the home country policy and practices. The travel time to and from the home country location will be excluded from the bereavement leave and additionally when the travel time exceeds 12 hours from host to home location, then one travel day each will be provided for both the home and the return flights. 7 End of Assignment 7.1. Assignment Extensions The originally agreed assignment length may be extended if there is a justified business need at the host organisation, an agreement by the employing home country management, as well as a mutual interest and acceptance by the Assignee. Any such changes will be documented in an assignment extension offer letter, which are required to be accepted in writing by the Assignee. Only after this point will the International Human Resources Personnel engage the internal and external stakeholders to process the assignment extension and record it in the University s Human Resources and payroll systems Early Repatriation The University reserves the right to withdraw the Assignee to the home country at any time, for any reason at its discretion. It can happen for example, but not limited to, due to changes in business need or in the interest of personal safety and wellbeing. 20

21 The Assignee can also initiate early repatriation due to unforeseen changes in personal circumstances. In this scenario the University will decide on a case by case basis what, if any repatriation support will be offered or if the relocation cost moving back to the home country will be the Assignee s sole responsibility to cover. All assignment allowances and benefits will cease on the repatriation date. The University will not provide compensation for any expected earnings or assignment benefits or allowances that would have been provided under the original terms of the Assignment Agreement Termination of Employment In the case of involuntary terminations (except for dismissal due to misconduct or capability), the University will cover the cost for the Assignee to be repatriated to the home country. The termination and notice period will be managed in accordance with the underpinning contract of employment and related policies in the home country. All compensation, assignment allowances and benefits, and host immigration sponsorship will cease effective as of the termination date. The return to the home country must be completed within 30 days after the effective date of termination or even earlier if required by immigration regulations. If the Assignee fails to relocate within 30 days, they waive the University s offer to cover the repatriation cost Termination of Employment with Cause or for Gross Misconduct In the case of involuntary termination the University may terminate the assignment with or without notice depending on the circumstances. Relocation assistance will be determined on a case-by-case basis, considering legislative requirements in the home and host location. Employment visas and linked residency documents will be cancelled effective as of the termination date Resignation If the Assignee voluntarily terminates his or her employment whilst on assignment, then all assignment support and allowances detailed and the sponsorship of host immigration status in this policy will cease from the effective date of resignation, and the University will not meet any costs of repatriation, unless required by the host country s legislation Serious Illness or Death while on Assignment In the event of serious illness, injury or death of the Assignee, the University will assume responsibility for transporting the Assignee or the remains to the home country. The University will also cover the entire cost associated with the relocation to the home location. 21

22 Assignment allowances and benefits and the sponsorship of host immigration status will cease on the assignment end date. 8 Repatriation 8.1. Repatriation Process Briefing The International Human Resources Personnel will arrange a repatriation briefing to review the repatriation letter detailing the process, timelines, the contact details to vendors and other stakeholders and the University support available Repatriation Tax Briefing When suggested by the external tax consultants, the University will provide repatriation tax briefings through designated taxation advisers both at the host and at the home country. The purpose of these meetings is to review the repatriation related tax return preparation processes, timelines and to provide information about obligations regarding home and host tax compliance. The tax consultants will also highlight any repatriation tax activities required (e.g. completing exit or entry forms) before exiting the host country or returning to the home country. The scope of the consultation is limited to assignment related tax matters only Repatriation Expenses The repatriation related expenses are to be borne by the assignment country, therefore when submitting any repatriation related expenses the Assignee is expected to continue to use and follow the host country Travel and Expense reimbursement policies and processes Host Immigration Status Upon the completion of the assignment the host country Human Resources Manager will cancel the Assignee s immigration documents. The Assignee is expected to complete any departure formalities as required by the host location s immigration procedure: e.g. de-registration of residency status Repatriation of Personal Belongings Excess luggage up to a limit may be reimbursed on a one-time basis, when relocating to the assignment country. No storage support is provided. 22

23 8.6. Repatriation Travel The University will cover the repatriation travel cost of the Assignee. Reimbursable expenses are economy class airfare on the most direct route to the home country, ground transportation to and from airports and reasonable meal costs associated with the trip. Advance flight bookings are strongly encouraged in order to realise cost savings. When travel time exceeds 12 hours it will not count as a vacation, but one travel day will be provided in lieu for the Assignee only Repatriation Moving Days Upon the repatriation the Assignee is provided with 3 working days extra paid time off, as moving days. This entitlement can be used either at the assignment or at the home locations. Policy Area lead Agnes Hamvai Approved by UEB Approval date 26 September 2017 Review Date 23

24 APPENDIX 1 - DEFINITIONS STA Short Term Assignment University The main Campus and / or any of the subsidiaries. Assignee An Employee of the University or its subsidiaries who is assigned to work in a country other than the home country on a temporary basis. Assignment Offer Letter The governing document of the assignment in conjunctioin with the policy. The Assignment Offer Letter details the terms and conditions applicale to the Employee s international assignment. This letter is prepared by the University and required to be signed by the Employee, confirming understanding and acceptance of the terms. Home Country The designated point of origin for employment and compensation purposes. Typically the country where the Employee holds a regular employment contract. Host Country The country where the University temporarily assigns the Employee for a pre-determined period of time. Traditional Dependent Family Members Spouse / Eligible Domestic Partner Unmarried children under the age of 18 Unmarried children up to the age of 23 in full time University or College education An immediate family member the Assignee legally nominated carer for Eligible Domestic Partner Lived with the employee full-time prior to the international assignment for a minimum period of six months or Engaged to be married to the Assignee Repatriation The return of the Assignee to the home country location at the end of the international assignment. Flying Faculty Staff providing block teaching elswhere than the original home country. Typically one visit at a time to the host location does not exceed two months. 24

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