| Candidate Assessment | Allows informed decision-making by the employee as to the likely success of an international assignment. Can help protect the company's return on investment as de-selection by the employee is preferable to a failed assignment. |
| Base Salary | Company policy regarding base salary, incentives, merit increases, and anticipated payroll practices should be outlined in policy. |
| Employee Benefits | Companies may address changes to medical or other benefits in this section. |
| Working Hours, Public Holidays, and Vacation | The working hours and public holidays of the host location are usually followed while on assignment. Most commonly, home country vacation / paid time off policies continue to apply.
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| Repayment Agreement | Requires repayment of all or a portion of the incurred relocation and assignment-related expenses if employment is terminated within a specific period. Enforceability depends on host country law; helps protect the company's assignment investment. A separate agreement may also be applied to repatriation expenses.
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| Immigration Assistance | Assistance provided to obtain passport, work permit, visa, and other documentation for the employee to legally work and live in the host country.
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| Tax Counseling | If needed, helps the employee understand any financial implications/tax impact in both the home and host country of an international short-term assignment. May be provided by the company's tax firm before departure, upon arrival and at assignment end.
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| Medical Examination | Coverage for medical examination and required inoculations for the employee, especially if testing or health certifications are required by the host country.
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| Security Briefing | Depending on location and available company resources, a briefing helps the employee understand safety and security procedures and emergency protocols.
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| Miscellaneous Expense Allowance (MEA) | An allowance provided to assist with assignment-related expenses not covered elsewhere in policy. Often based on assignment duration. Most commonly the allowance is a flat amount. It is best practice to include a list of items in policy for which the MEA is intended to be used.
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| Pre-Assignment Trip | May be provided at company discretion, and if provided, usually for longer duration assignments. Provided to locate assignment housing and set realistic expectations of the host location. Specific trip parameters should be included in policy to help contain costs.
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| Destination Services | Provided by a local destination services provider. Speeds acclimation for the employee. Services can include area orientation and settling-in assistance.
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| Language Training | Offered to the employee when needed; can be a critical component to a successful transition. Cost efficient online/virtual options are available.
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| Cultural Training | Essential to prepare the employee for life in a different cultural environment as effective cultural integration plays an integral role in assignment success. Online/virtual options are available.
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| Home Country Housing | The employee usually remains responsible for home location housing while on assignment. Some companies will provide a small allowance to assist with property maintenance.
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| Shipment of Personal Effects | Coverage generally based on assignment duration. Reimbursement of excess baggage fees is provided for shorter assignments and a small air shipment may be covered for longer durations. Best practice is to provide limits in policy, including a list of items that will not be shipped and services that will not be provided.
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| Pet Transportation | Typically, not included in short-term assignment programs. |
| Temporary Living | Provided for a short time in the host location if assignment housing is not available upon arrival. Along with lodging, companies may also reimburse for meals during the temporary living period in the host country.
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| Travel to the Host Location | Coverage for the employee’s travel expenses to the host location. Specific parameters should be listed in policy to help reduce exceptions and contain costs. Travel expenses such as airfare may or may not be aligned with company travel policy.
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| Host Housing Assistance | Typically, a corporate furnished apartment is provided for the duration of the assignment, though this can vary depending on location and assignment duration.
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| Per Diem/Goods and Services Differential | An allowance to help offset the cost of meals and incidentals in the host location while on assignment. In lieu of a per diem, some companies will provide cost of living assistance. Payment usually starts upon arrival in assignment housing. Amounts commonly determined by an international data provider.
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| Location Allowance | Provided at company discretion, for hardship locations to assist with extra costs that may be needed to acclimate. Parameters for eligibility should be outlined in policy. Hardship levels often provided by company's international data provider and is typically based on a percentage of salary paid while the employee is in assignment housing.
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| Home Leave | Applicability and frequency of home leave is dependent on a number of factors, including assignment duration, accompaniment, and business needs. When provided, round trip travel (airfare, mileage, train fare) to the home location are usually reimbursed. An allowance can also be considered. Employee's spouse/partner may be allowed a trip to the host location in lieu of a home leave trip.
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| Emergency Leave/Evacuation | Policies will define circumstances when the employee will be provided with leave for family emergencies in the home location, and emergency evacuations from the host location.
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| Departure Services | Provided at assignment end by the local destination services provider to assist with lease termination and deposit recovery, disconnection of utilities, de-registration with local authorities, etc.
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| Return Shipment of Personal Effects | Usually follows the same parameters as at expatriation.
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| Return Travel | Usually follows the same parameters as at expatriation.
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| Tax Return Preparation | If needed, provided for the tax year in which the assignment occurs and any subsequent year if there is residual assignment-related income; usually includes tax return preparation for the home and host countries, as required.
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| Tax Equalization/Assistance | If needed, most companies will provide tax equalization for any assignment- related tax liabilities that the employee may incur. Tax assistance in the home country is a less frequently used alternative.
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