2 Meeting Agenda Demystifying the Expatriate Assignment Process Carol-Ann Simon, Perkins & CoEmerging International Relocation ProgramIssues, Risks and Best PracticesGary P. Tober, Garvey Schubert BarerGlobal Assignment Policy OverviewJoseph Willis, NikeImprove Effectiveness of Global MobilityJennifer Fu, Banfield/Mars, Inc.Destination Service ProviderDelayne Romson, International Expatriate Consulting, Inc.
3 Perkins & Co, Shareholder Carol-Ann SimonPerkins & Co, ShareholderCarol-Ann is a tax shareholder and director of our Expatriate Tax practice group. With over 25 years of experience, in the US and Canada, Carol-Ann has the unique ability to understand the dual-country implications of a foreign assignment. Her expertise includes coordinating global tax compliance, tax effective compensation, cross border planning, employee relocation issues and tax equalization policies. Her clients have included hundreds of international businesses ranging in size from family-owned to large multinational companies.Most recently, Carol-Ann obtained Certifying Acceptance Agent (CAA) status with the IRS, allowing her to assist foreign nationals in the applications for Individual Taxpayer Identifi cation Numbers (ITIN). Carol-Ann’s certification will streamline the process of obtaining an ITIN as she will be able to locally review the original documents necessary and certify the application for the IRS.Prior to joining Perkins & Company, Carol-Ann was the partner in charge of BDO Seidman’s Expatriate Tax Services group and served as BDO Seidman’s U.S. liaison to the BDO International Center of Excellence for Expatriate Tax Services. In addition to her time with BDO, Carol-Ann developed her abilities with several of the top four accounting fi rms in the US and Canada, including Ernst & Young.
4 Demystifying the Expatriate Assignment Process December 6, 2011Portland Relocation Council Meeting
5 Agenda Outbound Expatriates How to determine cost differentials Elements of the assignment contractEstimating the overall cost to the companyHow to PayCertificates of CoverageTax equalization
6 Agenda (Cont’d.) Inbound Expatriates International Tax Updates Local hire vs. temporary assigneeSplit payroll considerationsTax implications of various immigration visasInternational Tax Updates
8 Cost DifferentialsMost temporary assignments abroad attempt to keep the assignee economically neutral.Measure four categories of cost differentials:HousingCost of livingTransportationIncome taxes
9 Cost Differentials (Cont’d.) Helpful if you can obtain independent data for the first 3 categoriesThere are specialized cost information providers that can supply this for you.
10 Elements of the Assignment Contract Who is the employer company?Is the employee “on loan” to host location?Assignment length can have tax implications. Key cut-offs:6 months1 year5 years
11 Keep base salary “pure” Denote allowances separatelyMethod of payment can make a tax difference (e.g. housing)Description of your tax equalization processAssignee agrees to hypo tax withholdingsTax compliance process & provider
12 Assignee signs agreement that all tax advances you make on their behalf are considered debt to the company until settled through the tax equalization process.Make sure all terms are agreed before the plane leaves.
13 Cost to the CompanyDetermine all potential assignment allowances and expense reimbursementse.g. Home leaves, HHG/flights, temporary living (front & back end), visas, “look see” trip, storage, language training, schoolingData used by tax services provider to calculate all home & host taxes plus gross-upsTotal costs can be used to obtain assignment approvals and set up cost accruals in budget.
14 Certificates of Coverage US expatriates on temporary assignment for their US employer can be exempt from host country social security, and stay in US FICA/Medicare System.Typically only lasts for assignments up to 5 years.US has agreements w/ 24 countries, more pending.Exemption from host country social security can be a signifcant savings for employerEmployee/employer portions, other countries’ systems can be much higher amountsApply online https://secure.ssa.gov/apps6z/coc_db/allforms.html
15 How to PayConsider offering a “split” payroll. Some pay in the US, some from host location. (This will help reduce exposure to currency fluctuations.)Also helps to manage home country responsibilities, such as pension contributions, social security taxes,Suggest assignee set up an account with an international banker, to facilitate movement of funds from home to host.Note – will require some manual information gathering for payroll reporting in home and host locations.
16 Tax Equalization Policy Most companies have this as a companion to their relocation policy.Philosophy is that assignee is “no better or worse off” from a tax point of viewSome companies are tempted to offer “protection” instead – assignee is “no worse off”.
17 Disadvantages Sets precedent Tax benefit hard to predict Benefits will differ between employeesImpedes mobility
19 Local Hire Many employees from abroad treated as local hires here. US tax rates are often lower, salary grids often higher than home country.Concept of tax equalization does not translate well in inpat scenarios – it’s a “US-centric” concept.Not exempt from FICA/Medicare unless have a home country certificate of coverage
20 Tax Implications of Various Immigration Visas Most aliens working in the US with a non immigration work visa are fully subject to US income tax and FICA/Medicare tax (unless exempt by Totalization)
21 Special Rules J-1 Trainee F-1, M-1, J-1, Q-1 If paid from abroad, exempt from federal/Oregon income tax.F-1, M-1, J-1, Q-1Exempt from FICA/Medicare, unless they have taken steps to be considered resident aliens.Includes F-1 OPT (Optical Practical Training)Working spouses not exempt
22 International Tax Updates ChinaIncome tax rates have increased as of Sept. 1Social tax regime will now be applied to foreign employees for the first timeEffective Oct. 15? Implementation?NetherlandsTax relief for expats (aka the “30% ruling”) will be harder to obtainSpecific expertise test hard to meet for younger workersCross border commuters ineligible
23 Updates (cont.) USA New FATCA form 8938 for 2011 New foreign asset reporting form for individualsAll foreign financial assets – goes beyond foreign bank account reportingLarge penalties for failure to file
26 Garvey Schubert Barer, Shareholder Gary P. ToberGarvey Schubert Barer, ShareholderGARY P. TOBER, a shareholder and member of Garvey Schubert Barer’s tax practice group, is involved in tax and business planning for U.S. and foreign corporations, partnerships and individuals, emphasizing the tax aspect of cross-border business operations and investments transactions. Mr. Tober regularly presents seminars on international tax topics to certified public accountants; teaches graduate school courses in international taxation at the Golden Gate University; speaks at seminars on international commercial agreements; chairs seminars on international law and taxation; and lectures on international topics at various professional education programs. He is admitted to practice in the State of Washington. Mr. Tober earned his B.A. at Denison University, his J.D. at the University of Toledo Law School, and his LL.M in Taxation, at Washington University School of Law.
27 Portland, Oregon and Seattle, Washington Portland Relocation Council Emerging International Relocation Program Issues, Risks and Best PracticeDecember 6, 2011Gary P. ToberGarvey Schubert BarerPortland, Oregon and Seattle, Washington
28 Inadvertent Corporate Risks Associated With Foreign Relocation of Employees Foreign Tax NexusCorporate Tax Obligations in Host JurisdictionExemption Provided by Income Tax TreatiesSocial Security TaxesTotalization Agreements
29 Inadvertent Corporate Risks Associated With Foreign Relocation of Employees Corporate Implications of Employee Tax ObligationsTax FilingsU.S.ForeignTax WithholdingsOtherFBARLegal Liability
30 Income Tax Treaties Business Profits - Baseline Definition: The business profits of an enterprise of a contracting state shall be taxable only in that state unless the enterprise carries on business in the other contracting state through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the business profits of the enterprise may be taxed in the other state but only so much of them as is attributable to that permanent establishment.
31 Income Tax TreatiesThreshold Requirements is the Existence of an Enterprise.Almost any economic activity carried out by a resident of a treaty country creates an enterprise.Business Profits Generally Means Income Derived from any Trade or BusinessNo direct counterpart in U.S. domestic tax lawOnly Business Profits Attributable to a Permanent Establishment will be Subject to Tax.Income from active business operations
32 Income Tax Treaties Permanent Establishment - Baseline Definition: For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.If a U.S. company lacks a permanent establishment in the other treaty country, business profits derived in the treaty country will not be taxed by the treaty country.
33 Income Tax Treaties Criteria for Permanent Establishment Fixed place of business through which a resident of a treaty partner engages in industrial or commercial activityFacilitiesPlace of managementBranchOfficeSimenon v. Comm’r, 44 T.C. 820 (1965) – Home office maintained in U.S. by French author resulted in P.E. under U.S.-France income tax treaty
34 Income Tax Treaties Exclusions Factory Workshop Place of extraction of natural resourcesBuilding site – depending upon length of project. Required length varies from six months to two years depending upon treaty.ExclusionsStorage facilitiesGoods to be processed by another enterprisePurchasing goods or collecting informationActivities of a preparatory or auxiliary character
35 Income Tax Treaties Permanent Establishment by Attribution Degree of authority of agents (i.e., employees are agents of their employer)Permanent establishment results if agent has general authority and power to contractIf agent’s activities are limited to exempted activities no permanent establishment is createdNo permanent establishment if agent is broker or commission agent and independentIndependent agent is one who is neither an employee nor under the day-to-day control of the principalHandfield v. Commissioner, 23 T.C. 633 (1955) found that U.S. distributor of postcards was filling orders from a stock of merchandise and thereby created a permanent establishment for a Canadian citizen.
36 Income Tax Treaties Non-fixed permanent establishment Rev. Rul , C.B. 849, holds that representatives of a French company who traveled continuously for two years in the United States had a permanent establishment, notwithstanding that the corporate representatives were merely demonstrating and taking orders for machinery.
38 Joe Willis Nike, Mobility Manager Joe joined Nike as the Americas Mobility Manager just last October. Prior to Nike, Joe was shoring up his Global Mobility experience at Broadcom where he served as the Global Mobility Program Manager and prior to that at Sony Pictures Entertainment as the Sr. Manager of Global Mobility. Joe’s working background also includes the MI Group, Children’s Hospital of Orange County and British Airways. He graduated from the University of California, Los Angeles with a B.S in Applied Geophysics and Space Physics.
39 Global Assignment Policy Overview Joseph Willis, CRP, GMSDecember 6, 2011
40 Global Assignment Types Business TripDuration: < 3 MonthsNot treated as an expatriate assignmentShort Term AssignmentDuration: 3 – 12 MonthsSkill acquisition/personal development OR project assignment with defined end dateFewer expatriate allowancesDevelopmental AssignmentDuration: 3 – 24 MonthsSkill acquisition/personal development/global experienceLong Term Assignment> 12 MonthsPerform a job/career development/transfer of skills/global experienceTraditional expatriate allowancesDual Career AssignmentBoth spouses are employees on assignmentSome expatriate allowances are shared
41 Expatriate Compensation Balance Sheet ApproachTransferee is kept whole compared to “stay-at-home” incomeMinimize impact of changing market conditions in the Host Country, such as exchange rates, tax rates and housing costsBase SalaryEmployee remains on Home Country payrollEqual to the pay of domestic peers in comparable jobs at home locationTransfer PremiumCompensates for separation from home, relatives, and friends, and the particular difficulties of international servicesCurrently 12.5% of gross base salary, up to a maximum of US $12,500Cost of Living Adjustment (COLA)Differential to offset cost of goods and services at host location to maintain purchasing power equal to domestic peersCOLA is paid only if cost of goods and services at host location is greater than at home locationCOLA updated quarterly on Feb 1, May 1, August 1 and Nov 1
42 Expatriate Compensation (continued) Hardship AllowanceAdditional compensation if working under unusually difficult conditionsCurrently, 5% - 30% of gross base salary depending on locationRevised annuallyHousing Norm DeductionEmployee’s contribution to housing cost via payroll deductionEquals one-half of comparable housing in Home Country and consists ofnon-equity mortgage payments and property taxes or rent, plus normal utilitiesHypothetical TaxPayroll deduction roughly equivalent to “Stay-at-Home” tax withholdingCalculated on annual gross base salary and other factors which affectStay-at-Home Tax (such as insurance and pension contributions)Hypo tax is not computed on transferee allowances
43 Expatriate Compensation (continued) One-Time PaymentsRelocation AllowanceOne half of monthly salaryIntended to cover miscellaneous out-of-pocket expenses during relocation, ongoing expenses throughout the term of the assignment and offset incidental costs associated with the move back to the home location.Paid via Home Country payrollSpousal/Partner AllowanceIntended for spouse/permanent partner to enhance interests, education or career while away from homeOne lump-sum payment at the beginning of the international assignment.Additional payments may be made if assignment is extended.
44 Scope of Services – Home Country Payroll/Compensation AdministrationPolicy CounselingVisa/Work PermitsShipment/Storage of Household GoodsInsurance (Personal Effects and Personal Liability)PayrollTax Filing/EqualizationMedical BenefitsProperty ManagementTemporary Housing/Car RentalAuto Loss-on-Sale or Lease BreakIntercultural TrainingLanguage TrainingImmunizationsAMEX/Expense AdministrationWill PreparationSOS/Travel AssistanceMail ForwardingPersonal Long Distance CallsEmployee Store Shipments
45 Scope of Services – Host Country Policy CounselingVisa/Work PermitsTemporary HousingHome FindingLanguage TrainingIntercultural TrainingPersonal Long DistanceSchool SearchDependent Education AssistanceLocal TransportationAMEX/Expense AdministrationTax Equalization/Services
46 Assignment Benefits Home Leave Rest and Relaxation Leave One home leave per year, after one year of overseas service for employee and dependentsUp to $1,000 for car rentalIntent of home leave is for employee to travel to home country to maintain business and personal connectionsEmployee may elect an alternate destination. Reimbursement provided for amount equal to cost of airfare to Home Country.Rest and Relaxation LeaveFor employee and dependents assigned to hardship locationsOne R&R trip per year while on assignmentTransferee selects destination5 working days provided for R&RForfeited if not used during the year and cannot be combined with home leave
47 Assignment Benefits (continued) Relocation Assistance – Expatriation & RepatriationDependent Education AssistanceChildren are eligible one year prior to the required starting age with a minimum age of 3 years (example: if required school attendance age in the Host Country is 5 years, Nike would begin providing education assistance at age 4)Education assistance provided for accompanying children through age 18Reimbursement provided for the following education expenses:Tuition and/or registration feesCost of school bus or daily public transportation to and from schoolBooksLaboratory fees
48 Assignment Benefits (continued) HousingTemporary housing provided in Home and Host Country, if needed (up to 30 days in each location)House-hunting trip may be provided, depending on Host Location PolicyHousing allowance is per Host Location PolicyFurniture, appliances, utilities are per Host Location PolicyTransportationPer Host Location PolicySome countries provide transferee with a vehicle to driveOther countries provide a car and driverIntercultural TrainingAssistance with managing cultural adaptation and lifestyle adjustments due to transitionLanguage TrainingLanguage lessons provided to transferee and eligible dependents to learn the official business language of the Host CountryHealthcareGlobal Health Plan – If Home Country coverage is not valid international, employee needs to be moved to a Global Health Plan (Cigna International, Aetna Global, etc.)
51 Global Mobility & Immigration Manager Jennifer FuBanfield/Mars, Inc.Global Mobility & Immigration ManagerZhiyan “Jennifer” Fu is a global mobility and immigration manager with 8 years of program management experience in several multinational corporations including Nike Inc., Vestas Wind System – Americas and Banfield/Mars, Inc. Her mobility experience covers relocation, corporate policy alignment and process set up, immigration and visas, international tax equalization program and social security tax management for expats and local to local transferees. Jennifer grew up in China. After college with two B.A. degrees and having worked for a couple years at Procter & Gamble, China, she came to the U.S. for graduate school. Jennifer has a Master of International Management degree and GPHR; she has worked in non-profit, governmental and corporate sectors in the U.S.
52 10-Nov-2010Improve Effectiveness of Global Mobility The case of Mars Inc’s Corporate Mobility Program Banfield Pet Hospital’s Parent CompanydsMarketing Fact Book.pptx
53 Mars, Inc. Global Mobility Mission Statement Global mobility in Mars enables business success and provides unique experiences to enhance the lives of associates and their family4/13/2017Zhiyan Jennifer Fu, Manager, Immigration Program
54 Mars, Inc. Global Mobility Guiding Principles As a global business, international mobility is essential for our future senior business leaders to be most effective.Global mobility policies should be a positive element in helping to ‘attract, retain and motivate’ associates and therefore need to be competitive, both internally and externally.Moves should contain a mutual benefit for the business, the associate and their family. Moves will be differentiated, based on the business need and associate personal development. Appropriate care and support will be provided.Associates who are mobile will be recognised and provided with enhanced opportunities to learn, grow and achieve.Clear and timely communication will be provided on all aspects of a move to allow all parties to make an informed decision and to clarify ongoing support.The value of the global mobility programme will be tracked and evaluated to ensure that it delivers business value and long-term leadership development.As a global business, international mobility is essential for our future senior business leaders to be most effective.Communicate purposesSupport corporate goalsExpected impact4/13/2017Zhiyan Jennifer Fu, Manager, Immigration Program
55 Zhiyan Jennifer Fu, Manager, Immigration Program Global Mobility FrameworkCareer DevelopmentStrategicHigherTarget associates :High Potential associates (as per identified development action in MDR)Personal Performance Matrix 5,7,8,9Mobility Types:‘Short -Term Assignment’ (3-12 mths)‘Long-Term Assignment’(2-3 years)Decision-maker:Recruiting GM (with recommendation from Host/Home P&O)Package Cost:Standard package (Zones 5, 6); Lighter package ( Z7)Target associates :Top rolesMobility Types:‘Long-Term Assignment’ (3-5 years)‘Permanent Relocation’ (>5 yrs)‘Commuter’Decision-maker:Recruiting President (with recommendation from Global Talent Director)Package:Enhanced package / supportDevelopmentvalueCorporate VALUE HostAssociate-initiatedProfessionalTarget associates :Associate-initiated moves which meet business need for resource at reduced costMobility Types:‘Permanent Relocation’Decision-maker:Recruiting line managementPackage Cost:Local terms, some relocation supportTarget associates :High Professional (as per MDR)Personal Performance Matrix 4, 7Mobility Types:‘Short –Term Assignment’ (3-12 months)‘Long-Term Assignment’ (c.2-3 yrs, max. 5)‘Commuter’;’Permanent Relocation’(>5 yrs)Decision-maker:Recruiting GM (with recommendation from Host/Home P&O)Package: Standard package (all Zones)global mobilityLowerBusiness valueHigher4/13/2017Zhiyan Jennifer Fu, Manager, Immigration Program
56 Improving the Selection Process Quality and “Fit”:Only consider candidates identified through the Mars Management Development Review (MDR) and/or endorsed by Home/Functional SponsorRequire cross-cultural assessment before the interviewUse competency-based questioning to assess ability to adapt to a different cultureUnderstand any spouse/partner/family issues which may block or undermine mobility before making final offer4/13/2017Zhiyan Jennifer Fu, Manager, Immigration Program
57 Improving the Selection Process Business Sponsor: (Home or Functional Manager)General Manager, Business Head LevelOnly endorses high potential associates (HiPo) or subject-matter experts (HiPro) – challenges other moves!Holds briefings with associate before assignment (delegates for junior assignees)Ensures a suitable role after the assignmentAccountability in Sponsor’s annual objectives4/13/2017Zhiyan Jennifer Fu, Manager, Immigration Program
58 Repatriation – Roles and Support Regular ‘Traffic Light’ reports from Global Mobility Team GMT Home People & Organization and line managerProactive re-entry planning (particularly in last 6 months)Management Development Reviews (MDRs)Returning assignees factored into home budgetBusiness trip back to Home unit in last 6 monthsEnsure re-entry ‘welcome’/debriefing / knowledge transferglobal mobility4/13/2017Zhiyan Jennifer Fu, Manager, Immigration Program
59 Streamlining Processes and Roles GMT – StrategicSet strategy and policiesPlan resources, biz casesMonitor recruit/selectionException approvalsCorporate governanceActively initiate and monitor repatriationReporting and trackingVendor managementHOME – P & OEnsure GM/Functional sponsor’s endorsementEducate ‘new sponsor’ rolesProvide data to GMTEnsure expats on MDR agendaAnnual pay/variable pay reviewSupport Home / Functional sponsor to repatriate/re-deploy expatsHOST – P & OAid selecting right candidateInitiate assignmentTrack exceptions and reportArrange induction - externalAnnual pay/variable pay reviewEnsure expats on MDR agendaSupport/Coordinate repat.Vendor managementRoles and responsibilities – Global Mobility Team (GMT)Set strategy, policy and ensure global consistency - If it is unclear as to whether a move should be an ‘Assignment’ or ‘Permanent Relocation’, please involve Global Mobility Team, P&O Staff, and Talent ManagementProviding cost projections for business case approvalApproval of mobility terms for selected candidates and any policy exceptionsGMT Relationship manager to be the single point of co-ordination for associates undertaking a move – briefings with associate/partner, cost projections, assignment letters, queriesCorporate Governance: Ensuring compliance with tax, immigration and labour regulationsManagement information reporting, centralised tracking of all exceptionsFrom 1Q11, managing all relocation suppliers globally (currently managed locally)Roles and responsibilities – Host P&OActively supporting the decision-making around initial business case for an international opportunity, including obtaining generic cost projection from GMTIdentifying and aiding the selection of the right candidateProviding candidate related data to GMTObtaining GMT approval to mobility terms and any policy exceptionsArranging induction – treating associate as an external hireAnnual performance review and input to Home P&O for MDRAnnual salary and variable pay review processSupport repatriation from host countryRoles and responsibilities – Home P&OEnsuring that candidates applying for international opportunities are endorsed by their Home business GM or Functional SponsorBriefing Business Sponsors on their role and responsibilities – including ‘new’ sponsors who take over a role from an existing sponsor (sponsorship accountability remains with the role, not the individual)Ensuring assignees are kept on the Management Team agenda and MDRsSupporting the Home / Functional Business Sponsor in repatriating or re-deploying their assignees4/13/2017Zhiyan Jennifer Fu, Manager, Immigration Program
60 Streamlining Global Service Providers Managed by GMT in the U.S.Tax: one providerRelocation & Destination Services: One providerImmigration: One providerAligned one contact groupAligned one online tool to collect assignee info.Aligned service cost control and reportingAligned one location for history4/13/2017Banfield Pet PP Template
61 Program Managing Principles Seek executive commitment to the policies/processFlexibility: Documenting guidelines vs. Sticking to policiesClear expectations for assignees:Verbal, written supportSpecific instructionsCentralized exception managementHR’s strategic involvement: Consult with Global Mobility Team once an opening is known/prior to discussions with candidatesAvoid making promises to associatesChallenge ‘lazy resourcing’Avoid negotiations over the packageSupport assignees’ re-integrationUnique demands from HiPo and HiPro talents case. HRB case – reality.Repatriation is formalized.4/13/2017Zhiyan Jennifer Fu, Manager, Immigration Program
62 Questions and Discussions 4/13/2017Zhiyan Jennifer Fu, Manager, Immigration Program
64 Delayne Romson International Expatriate Consulting, Inc. SCRP, SGMS Learned mobility and immigration in a corporate environment (Apple)Took that education and moved to a consultant status. Current projects at this time include:Several Corporate and DSP Provider databases - design, develop and maintainConsultation on current or new Corporate International Mobility programs - several corporate clientsIndustry Consultant/Project Lead for International or Immigration RFP design, execution and program transitionCorporate Mobility Manager for a Corporation managing all policy writing, process design and global movement of all employees, including immigration.
65 DSP Services (Destination Service Provider) Delayne Romson, SCRP, SGMSInternational Expatriate Consulting, Inc.
66 What is a DSP?Considered a “local expert” in the New Country or location.Provides a second opinion on housing and other issuesServices and service descriptions will vary from country to country.Costs will vary from country to countryAlways charged for outside of the U.S.Issue: Finding the best DSP in the area you are going to!
67 An External Key Provider ImmigrationHHGST Temp HsingTaxLT Temp HsingDSPHR + Relocation CompanySpouse AsstLanguageCultural Training
68 KEY Documents needed Preview Trips – (not always provided) Intake Form - The employee usually fills out this DSP form that notes personal preferencesBenefits list - Employer may note specific package benefits and housing allowance, etc.Final Move –Authorization to reside in the Country:Employee’s work permit and dependent visasLocal Registration – could be tax, could be provinceCredit - If Company is not sponsoring housing, car or school services or does not have a program to assist the employee in establishing credit in the new country, perhaps a list of recommended documentation that could be useful from the previous country before move takes place.
69 DSP Typical ServicesImmigration – In many countries the DSP can be authorized to perform these services.Home Finding/Home Search -International –RENTAL housing search - takes EE out, reviews contracts, knows school areas, commute times, etc.(1-5 days). Works with Employer if LTIA contracts need to be signed and funded.Country may not have MLS type servicesCountry/Employer may require DSP separate from RealtorHome Purchase –Company rarely covers home purchase but if they do, very specific country fees are covered.Employee may or may not be connected to a realtor but is on their own.U.S. –Renter Services chargedHome purchase a home no charge to Employer
70 DSP services (cont.)Orientation Services -Overview of the local area based on work or school locations.International – always charged for servicesU.S. – Some form of this could included in rental and n/c for buyerSettling In Services –Application for all registrations (SSN), utilities, etc.Children's Education Services –International – Charged for all servicesSchool search based on age, special needs, location, transportation, private or public schools.Usually private schools so the children can integrate back into the Home Country system upon return.U.S. –DSP sometimes includes information in welcome packetFurther search that requires applications, language, specific needs are always charged for.
71 DSP Services (cont.) Language Services – International – Usually offered and paid for employee and spouse. Children are case by case.U.S. – Sometimes offered if English is second language (ESL).Transportation Services – Assistance with setting up auto leasing or car and driverInternational – DSP has the connections. Who pays is based on the package.U.S. - based on travel department set upDriving lessons – Sometimes required/needed!Monthly housing support – hot line for assignees (usually exec) that are in long term housing.Other – Basically anything you can think of that you need hired to have done in the New/Host Location
72 Noted TrendsU.S. – DSP services tends to be deemed as “less valuable” to incoming international.Home Sale/Home Purchase services declining.Private School fees – EE pays part if the children were in a private school previously.Cultural Information – is not Cultural Training.U.S. tends to assume foreign national may not need assistance here.