Sample International Assignment Guidelines

Sample_Documents

DISCLAIMER: This is a sample template provided for informational purposes only. It does not constitute legal, tax, or financial advice. Organizations should consult their own legal and tax advisors and tailor this document to reflect their specific business needs, geographies, and applicable laws.

Document Header

Item	Details
Document Title	International Assignment Guidelines
Company	<Company Name>
Document Type	International Assignment Guidelines
Category	Perquisites & Programs
Version	<Version Number>
Effective Date	<Date>
Next Review Date	<Date> (typically 12 months after Effective Date)
Document Owner	Total Rewards, Global Mobility (<Owner Name/Title>)
Stakeholders	HR Business Partners, Talent Acquisition, Finance, Payroll, Tax, Legal, Security, Corporate Travel, Business Unit Leaders
Approvers	<Approver 1, Title>; <Approver 2, Title>; <Approver 3, Title>
Supersedes	<Prior Policy Name/Version> dated <Date>
Geographic Coverage	Global unless superseded by local addenda
Confidentiality	Internal Use Only

Purpose and Policy Philosophy

Purpose

• Outline the principles, entitlements, and processes governing international assignments at <Company Name>
• Enable consistent, equitable, and compliant treatment of employees assigned across borders
• Provide Total Rewards and HR professionals with clear guidance to design, approve, implement, and administer assignment packages
• Manage cost, mitigate risk, and support talent development and business objectives

Policy Philosophy

• Support business-driven mobility while balancing employee experience, market competitiveness, compliance, and cost stewardship
• Apply the principle of tax neutrality through tax equalization unless otherwise approved
• Maintain purchasing power and standard of living for qualifying assignments using a home-based balance sheet methodology, with alternatives defined herein
• Ensure transparency, simplicity, and administrative efficiency through standardized packages and workflows
• Promote fairness and consistency while allowing limited, controlled exceptions tied to business need

Scope and Applicability

In Scope

• International assignments where the employee’s work location and tax residency may change across national borders
• Short-term, long-term, commuter, and extended business travel arrangements as defined in this document
• Permanent international transfers where employment localization occurs
• Employees of <Company Name> and subsidiaries unless superseded by a local policy addendum
• Assignment policy design, budgeting, approval, delivery, payroll, and compliance administration

Out of Scope

• Domestic relocations within a single country (covered by the Domestic Relocation Policy)
• Frequent business travel without change in regular work location
• Independent contractors, interns, and agency workers unless expressly approved by Legal and Total Rewards
• Immigration-only support for non-employees or vendors
• Executive packages governed by separate board-approved arrangements

Applicability and Eligibility

• Applies to regular employees <Full-time/Part-time as applicable> with performance at or above expectations and no outstanding disciplinary issues
• Minimum tenure at <Company Name> of <Months> may be required; exceptions with HRBP and Total Rewards approval
• Roles must be approved by the receiving business unit and aligned to workforce planning

Definitions and Assignment Types

Definitions

• Home Country: The country of regular employment prior to assignment
• Host Country: The country where the assignment work is performed
• Balance Sheet: A home-based methodology that preserves net purchasing power through allowances and deductions benchmarked to home and host conditions
• Hypothetical Tax: A notional tax deduction representing home country tax liability under tax equalization
• Shadow Payroll: Host-country payroll reporting of benefits and compensation for tax and social security compliance
• COLA/Cost of Living Allowance: Allowance to offset price differences for a standard basket of goods and services
• Hardship Allowance: Premium recognizing challenging living conditions in the host location
• Mobility Premium: Incentive recognizing the inconvenience or disruption of an international move

Assignment Types Summary

Type	Typical Duration	Compensation Method	Tax Approach	Key Features
Short-Term Assignment (STA)	<3 to 12 months>	Home-based or per-diem model	Tax equalization	Temporary housing, per diem or COLA, limited benefits, no family move unless approved
Long-Term Assignment (LTA)	<12 to 36 months>	Home-based balance sheet	Tax equalization	Family move, housing, COLA, education, home leave, full mobility support
Extended Business Travel (EBT)	<Up to 90 or 180 days>	Business travel policy	Employee taxed as required	Flights and hotels per travel policy, no relocation benefits
Commuter Assignment	<6 to 24 months>	Hybrid; travel support	Tax equalization or protection as approved	Regular travel to host, no family move, lodging in host, defined rotation schedule
Permanent Transfer (Localization)	Indefinite	Host-based compensation	Host tax regime	Local employment terms, relocation support, limited transitional allowances

Assignment Type Selection Criteria

• Business need and expected duration
• Immigration feasibility and social security coverage
• Talent development and succession plans
• Cost, compliance, and family considerations

Governance, Roles, and Responsibilities

Governance Principles

• Policy owned by Total Rewards, administered by Global Mobility, with oversight by HR Leadership and Finance
• Changes require approval by <Governance Committee Name> and must be documented with effective dates
• Country addenda may specify local deviations; the global policy prevails unless legal requirements dictate otherwise

Roles and Responsibilities

• Total Rewards and Global Mobility
  • Design and maintain policy, market benchmarks, and cost models
  • Advise HRBPs and managers on package methodology and compliance
  • Coordinate vendors (immigration, tax, relocation) and ensure service levels
  • Build and approve balance sheets, hypothetical tax, and cost estimates
  • Oversee payroll instructions, shadow payroll, and allowance schedules
• HR Business Partner
  • Assess role suitability, performance and talent considerations
  • Facilitate approvals, manage employee relations and repatriation planning
• Hiring Manager and Business Unit
  • Define business case, budget owner, and success measures
  • Approve assignment scope and expenses within delegated authority
• Payroll and Finance
  • Implement split payroll, shadow payroll, and funding
  • Track costs, chargebacks, accruals, and general ledger mapping
• Legal and Tax
  • Review complex cases, ensure compliance with tax, social security, and labor laws
  • Approve deviations relating to legal risk
• Third-Party Vendors (<Vendor Name>, <Vendor Name>)
  • Provide immigration, tax, relocation, and destination services as engaged
  • Maintain data protection and service performance standards

Eligibility and Program Entry

Eligibility Criteria

• Demonstrated performance at <Performance Rating Threshold> or above
• Valid justification aligned to strategic objectives or capability building
• Role graded at <Job Level Range> or above; exceptions documented
• Medical clearance for host location as required
• Immigration eligibility and clean compliance checks

Program Entry Process

1. Manager submits a business case and preliminary scope with budget owner sign-off
2. HRBP and Global Mobility review eligibility and policy fit
3. Total Rewards prepares a cost estimate and package recommendation
4. Approvals are secured per the approval matrix
5. Immigration and tax assessments initiated with vendors
6. Assignment letter is drafted and signed prior to deployment

Compensation Methodology and Core Elements

Methodologies

• Home-Based Balance Sheet (default for LTA)
  • Objective: Maintain net home-country purchasing power and tax neutrality
  • Components: Home net salary, hypothetical tax, goods and services differential, housing, mobility premium, hardship, education, and other allowances
• Host-Based Approach (used for permanent transfers or market-driven cases)
  • Objective: Align to host market pay and benefits
  • Components: Host base pay, host benefits, transitional assistance where approved
• Commuter/Short-Term Models
  • Utilize per diem, lodging, and travel reimbursements per travel policy
  • Limited premiums unless approved

Base Salary and Grade Alignment

• Base salary remains tied to home-country grade and salary structure for home-based assignments
• For host-based localization, align to host pay ranges effective on transfer
• Merit cycles follow home policy for home-based assignees; for host-based, follow host cycles after localization effective date

Goods and Services Differential (G&S) and COLA

• Determined using data from <Vendor Name> based on home family size, spendable income, and host index
• Reviewed quarterly; applied monthly using the corporate exchange rate policy
• Adjustments triggered when index changes exceed <Percentage> (e.g., 5 percent)
• Excludes housing, utilities, and items covered by separate allowances

Housing Policy

• Long-term assignees receive company-provided housing or a housing allowance based on market data from <Vendor Name>
• Target standard: <Bedrooms>-bedroom apartment or equivalent appropriate to role and family size
• Housing Norm: A notional home housing deduction based on home market spendable housing (e.g., <Percentage> of gross salary or a table by salary band); deducted when company provides host housing
• Utilities: Reimbursed for essential utilities up to <Amount> per month unless included in rent
• Security deposits, lease fees, and broker fees covered by <Company Name> subject to policy caps

Mobility Premium and Hardship Allowance

• Mobility Premium: <Percentage> of home base salary (e.g., 5 to 10 percent), paid monthly as an incentive for relocation
• Hardship Allowance: Based on host hardship rating from <Vendor Name>, typical range 0 to 30 percent of base, paid monthly
• Premiums are not pensionable and not included in bonus targets unless required by law

Transportation and Local Travel

• Company car or transportation allowance in host where market practice supports it
• One-time settling-in transportation allowance up to <Amount>
• Public transit passes reimbursed where customary

Education Support

• Tuition for dependent children at an appropriate international or bilingual school up to <Amount> per child per academic year
• Registration, books, and required school fees covered; extracurriculars excluded unless approved
• Special education needs require advance approval and documentation

Language and Cultural Training

• Up to <Number> hours of language training for the employee and spouse/partner within the first <Months> months
• Intercultural training program provided by <Vendor Name> with pre-departure and post-arrival modules

Spouse/Partner Support

• Career support via <Vendor Name> up to <Amount> for resume, coaching, and licensing guidance
• Work authorization assistance where feasible; no guarantee of employment outcomes

Relocation Allowances

• Shipment of household goods up to <Cubic Meters/Weight> door-to-door with <Vendor Name>
• Temporary accommodation up to <Number> nights on arrival and <Number> nights on departure
• Settling-in allowance of <Amount> to cover incidental set-up costs
• Storage of household goods in home country for assignment duration where needed

Home Leave and Travel

• For LTAs, round-trip economy airfare for the employee and eligible dependents to the home country <Once/Twice> per assignment year
• Advance purchase guidelines per Corporate Travel Policy
• Cash-out of home leave is not permitted except where travel restrictions apply and with approval

Performance Bonus and Equity

• Annual bonus targets remain based on home plan rules unless localized
• Equity grants continue per <Company Name> equity plan; tax and compliance managed via shadow payroll and tax services

Tax, Social Security, and Compliance

Tax Approach

• Default policy is tax equalization to ensure the employee remains tax neutral relative to home-country tax
• A hypothetical tax is calculated and withheld via home payroll; company bears actual assignment-related tax in home and host
• Year-end reconciliation performed by <Vendor Name>; any underpayment or overpayment is settled within <Number> days of final statement
• Tax protection may be considered for commuter or short-term cases with CFO and Legal approval

Employee Tax Responsibilities

• Timely completion of tax organizers, filings, and document requests from <Vendor Name>
• Payment of non-assignment-related taxes and penalties due to employee delay or non-compliance
• Reporting of personal income earned outside the scope of employment

Social Security and Totalization

• Coverage per applicable bilateral agreements; obtain Certificates of Coverage (A1/CoC) where eligible
• If totalization not available, host social charges will be borne in accordance with the tax approach

Immigration and Right to Work

• All immigration support is managed by <Vendor Name> with Legal oversight
• No work may commence prior to obtaining the appropriate visa, work permit, and registrations
• Spouse/partner work authorization is subject to host laws and not guaranteed

Anti-Corruption and Trade Compliance

• Compliance with anti-bribery, anti-corruption, and trade sanction laws of home, host, and any transit countries
• Gifts, hospitality, and facilitation payments are prohibited unless permitted by <Company Name> policy and pre-approved

Data Privacy

• Personal data processed only for legitimate mobility purposes and in accordance with <Company Name> Privacy Notice and applicable laws
• Cross-border data transfers executed under approved mechanisms (e.g., SCCs) as coordinated by Legal and Privacy

Benefits and Duty of Care

Health, Life, and Disability

• Medical coverage provided via international health plan or host plan as determined by <Company Name>
• Medical evacuation and repatriation benefits included for assignees and eligible dependents
• Life and disability insurance continue per home or international plan; gaps filled by supplemental coverage where feasible

Retirement and Savings Plans

• Home-country retirement contributions continue for home-based assignees where administratively feasible
• For localized employees, host plan eligibility commences per local rules; transitional supplements may be considered for up to <Months>

Employee Assistance and Safety

• Access to Employee Assistance Program and crisis support
• Travel risk management services and pre-departure safety briefing required for medium/high-risk locations

Payroll, Currency, and Banking

Payroll Delivery

• Split payroll may be used to deliver home and host currency needs while complying with tax and social security
• Shadow payroll implemented in the host for reporting and withholding obligations

Currency and Exchange Rates

• Corporate exchange rates set monthly by Finance; allowances rebased when exchange rate moves exceed <Percentage> threshold (e.g., 3 percent) or on scheduled quarterly review
• Currency of payment for allowances specified in the assignment letter; effort made to align currency with expense currency

Payment Timing and Reimbursements

• Recurring allowances paid monthly in arrears unless otherwise specified
• Valid receipts required for reimbursements within <Days> days of expense; per diem rates follow Corporate Travel Policy
• Bank accounts may be required in host location for payroll and landlord payments

Housing and Settling-In Logistics

Housing Process

1. Needs assessment conducted by <Vendor Name> based on family size, budget, and location
2. Shortlist of properties provided; employee selects within policy standards and budget
3. Lease negotiated and executed by <Company Name> or through a relocation vendor
4. Move-in inspection documented; damages and end-of-lease charges managed per vendor process

Furniture and Appliances

• Furniture rental provided where unfurnished housing is standard, subject to <Amount> monthly cap
• Essential appliances provided if not included in the rental

Pets and Special Items

• Pet relocation assistance up to <Amount> with pre-approval; quarantine costs and specialty transport may be excluded
• Shipment of prohibited items is not covered and may result in disciplinary action

Travel and Home Leave Details

Business Travel to Other Countries During Assignment

• Requires advance approval and immigration assessment
• Additional taxes triggered by multi-country workdays will be managed under the tax approach; employees must track travel days accurately

Rest and Recuperation (R&R) for Hardship Locations

• For hardship tiers above <Threshold>, R&R trips may be provided per <Company Name> Security guidance
• R&R schedule and budgets defined by location addendum

Costs, Budgeting, and Cost Allocation

Cost Estimation and Budgeting

• Total Rewards prepares a detailed cost projection covering salary, allowances, tax, social security, vendor fees, travel, and contingencies (typically <Percentage> of total cash)
• Cost estimates use assumed exchange rates and tax rates from <Vendor Name>; variances reconciled annually
• Business unit must confirm budget availability prior to offer

Cost Ownership and Chargebacks

• Assignment costs are charged to the receiving business unit unless otherwise agreed
• Home business unit may retain base salary cost under specific program rules; chargeback rules must be documented in the assignment letter

Accruals and True-Ups

• Finance accrues for year-end tax settlements and variable allowances
• True-ups processed within <Days> days after receipt of vendor statements

Exceptions and Approval Matrix

Exceptions Policy

• The policy is designed to meet most needs; exceptions are rare and must be tied to a documented business rationale
• All exceptions must be requested in writing using the Mobility Exception Form and include cost and precedent analysis
• Approved exceptions apply only to the specific case and do not establish policy

Approval Matrix

Decision Area	Recommended By	Final Approval	Notes
Assignment Type and Duration	Global Mobility	HR Leader, Business Unit Leader	Ensure immigration feasibility
Package Methodology (Home vs Host)	Total Rewards	CFO or Delegate	Consider market and cost
Offer Letter Issuance	HRBP	Business Unit Leader	After tax/immigration pre-check
Exceptions up to <Amount>	Global Mobility	Total Rewards Director	Document precedent risk
Exceptions above <Amount>	Total Rewards Director	CFO	Provide full cost estimate
Hardship Tier and R&R	Security, TR	HR Leader	Follow location addendum
Tax Protection Use	TR, Tax Vendor	CFO, Legal	Limited scenarios only

Implementation Guidelines and Process

End-to-End Process Overview

1. Business Case: Manager and HRBP define need, duration, role, and budget owner
2. Preliminary Assessment: Global Mobility screens for policy fit, immigration, tax, and social security feasibility
3. Costing: Total Rewards prepares cost projection with <Vendor Name> inputs
4. Approvals: Secure approvals per matrix and document in the case file
5. Assignment Letter: Draft and negotiate terms; include effective dates, allowances, and compliance clauses
6. Vendor Engagement: Initiate immigration, tax, relocation, and destination services
7. Payroll Setup: Configure home and host payroll, hypothetical tax, and shadow payroll
8. Pre-Departure: Language, cultural, safety training; housing search; school applications
9. Deployment: Travel bookings, temporary housing, local registrations, bank setup
10. In-Country Support: Ongoing allowance payments, lease management, compliance monitoring
11. Annual Review: Recalculate allowances, exchange rates, bonus, and tax reconciliation
12. Repatriation or Localization: Plan 6 to 9 months prior to end date; manage return shipment, lease termination, and reintegration

Timelines and Service Levels

• Standard lead time from approval to deployment: <Weeks> weeks
• Immigration processing times vary by country; buffer of <Weeks> weeks recommended
• Vendor SLAs: response within <Hours> hours; case completion per agreed milestones

Documentation and Recordkeeping

• Maintain assignment letters, addenda, approvals, vendor statements, and payroll instructions in the case management system for <Years> years or longer if required by law

Compliance, Risk Management, and Audit

Risk Controls

• Mandatory immigration compliance checks prior to start and after renewals
• Travel day tracking for multi-jurisdiction tax exposure
• Restricted country escalations to Legal and Security
• Annual audit of policy adherence and cost variance analysis

Legal Disclaimers

• Nothing in this document creates a contract of employment or guarantees assignment or benefits beyond applicable laws and signed agreements
• Where conflicts arise between this policy and local law, local law prevails and the policy shall be interpreted to conform

Review and Change Management

Effective Date and Review Cycle

• Effective Date is <Date> and the policy will be reviewed at least annually or upon significant regulatory or market changes
• Interim updates may be issued with immediate effect for urgent compliance reasons

Change Approval and Communication

• Material changes require approval by <Governance Committee Name>
• Total Rewards will publish updates and notify HR and affected assignees within <Days> days of approval

Glossary of Terms

• Assignment Letter: The binding document outlining assignment terms and conditions
• Balance Sheet: A detailed calculation preserving the employee’s net home purchasing power
• COLA: Cost-of-living allowance tied to indices from <Vendor Name>
• Commuter Assignment: Cross-border role with frequent travel and no relocation of family
• CoC/A1: Certificate confirming continued home social security coverage
• Hardship: A measure of living condition challenges in the host location
• Hypothetical Tax: Notional home-country tax deducted to maintain neutrality
• Localization: Transition from assignment terms to permanent host terms and benefits
• R&R: Rest and Recuperation travel for hardship locations
• Shadow Payroll: Host-country payroll reporting for compliance without cash payment
• Spendable Income: Portion of income allocated to day-to-day living costs used in COLA calculations

Appendices and Examples

Example Balance Sheet Components (Illustrative)

• Home Net Salary: <Amount>
• Hypothetical Tax Deduction: <Amount>
• Goods and Services Differential: <Amount> based on <Vendor Name> index
• Housing Allowance: <Amount> less Housing Norm of <Amount>
• Mobility Premium: <Percentage> of base
• Hardship Allowance: <Percentage> based on location rating
• Education Support: Up to <Amount> per child per year
• Net Assignment Compensation Target: Maintain home net purchasing power

Sample Cost Allocation Statement (Illustrative)

Component	Charged To	Notes
Base Salary (home)	Home BU or Host BU per program rule	Document in assignment letter
Allowances (COLA, housing, premiums)	Host BU	Assignment-related costs
Tax and Social Charges	Host BU	Under tax equalization
Vendor Fees	Host BU	Immigration, tax, relocation
Travel (home leave)	Host BU	Per policy caps

Communication Section: Employee and Manager Guide

Welcome to Your International Assignment

Your international assignment with <Company Name> is an opportunity to grow your career, build global skills, and contribute to our business in <Host Country>. This guide explains what to expect, what support is available, and what actions you need to take.

What This Assignment Means for You

You will continue to be employed by <Company Name> while working in <Host Country> for approximately <Months> months. Your assignment letter is your key document. It confirms your compensation, allowances, housing, benefits, and compliance responsibilities. Please read it carefully and keep a copy for your records.

Your Compensation and Allowances in Plain Language

• Base Pay: If you are on a home-based package, your base salary remains linked to your home country pay. If you are localized, it will align to the host market.
• Cost of Living: If prices in <Host Country> are higher than at home, you may receive a cost-of-living allowance to help offset the difference.
• Housing: We will help you find housing at a standard appropriate for your role and family. If we pay for housing, a notional housing deduction may appear on your pay to keep things fair.
• Premiums: Some locations include a mobility premium and, where applicable, a hardship allowance. These recognize the move and local conditions.
• Education: Eligible dependent children may receive tuition support at an appropriate school. Admissions are competitive, so start early.

Taxes and Compliance: What You Need To Do

We partner with <Vendor Name> to manage your tax filings. Under our default approach, you will pay a hypothetical tax similar to what you would have paid at home, and we cover assignment-related taxes. You must complete tax questionnaires on time, share required documents, and attend any scheduled briefings. Late or missing information can cause penalties that may be your responsibility.

Do not perform any work in <Host Country> until your visa and work authorization are approved. Always carry required documents when traveling. If your role involves travel to other countries, ask Global Mobility before booking trips to make sure you remain compliant.

Health, Safety, and Benefits

Your health coverage will continue through an international plan or host plan. Emergency medical evacuation is included where applicable. You and your family have access to the Employee Assistance Program. Before you go, you will receive a safety briefing that covers local conditions, emergency contacts, and support resources.

Getting Settled: Housing, Schools, and Daily Life

Our relocation partner <Vendor Name> will help you find housing, open a bank account, register locally, and tour neighborhoods. If you have school-age children, tell us as soon as possible so we can connect you with admissions support. Plan ahead for lead times and required documents.

Travel Home and Visits

If your assignment includes home leave, you will be eligible for periodic round-trip flights for you and eligible dependents. Book early and follow our Corporate Travel Policy for class of service and approvals. Cash-in of home leave is generally not allowed.

Your Responsibilities and Where to Get Help

You are responsible for following local laws, company policies, and the conditions of your visa. Keep your travel calendar up to date and submit expenses on time. For help:

• Global Mobility: Policy questions and overall coordination
• <Vendor Name> Immigration: Visas and work permits
• <Vendor Name> Tax: Tax briefings and filings
• Relocation Partner <Vendor Name>: Housing and settling-in
• HRBP: Career and performance matters
• Corporate Security: Safety and crisis support

If something changes (family status, assignment end date, job scope), contact Global Mobility immediately. Changes can affect visas, taxes, and benefits.

Preparing for Repatriation or Localization

Six to nine months before your planned end date, we will review options with you and your manager: return to your home role, move to a new role, extend the assignment, or transition to a local contract. Early planning helps protect your career continuity and minimizes disruption.

Final Notes

This guide summarizes key points, but your assignment letter and the International Assignment Guidelines govern. When in doubt, ask. We are here to support your success and well-being throughout your international experience with <Company Name>.

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Document Information:

• Document Type: International Assignment Guidelines
• Category: Perquisites & Programs
• Generated: August 25, 2025
• Status: Sample Template
• Next Review: <Insert Review Date>

Usage Instructions:

1. Replace all text in angle brackets < > with your company-specific information
2. Review all sections for applicability to your organization
3. Customize content to reflect your company's policies and local regulations
4. Have legal and HR leadership review before implementation
5. Update document header with your company's version control information
6. At bottom of the document you find a short example on how the content could be communicated to end-users, for instance employees.

This sample document is provided for reference only and should be customized to meet your organization's specific needs and local legal requirements.