International Assignment Policy (IAP)
April 2011
Table of contents
Objectives of policy 2
Introduction 2
Exceptions to this policy 2
1 Assignment letter 3
2 Immigration 3
3 Pre assignment medical examination 4
4 Pre assignment consultation 4
5 Transfer and relocation costs 4
5.1 Flights 4
5.2 Removal of personal effects 5
5.3 Removal of personal effects - exceptional circumstances 6
5.4 Air freight & excess baggage 6
5.5 Insurance on goods in transit 6
5.6 Relocation Leave 7
6. Disturbance allowance 7
6.1 Consecutive assignments 7
7 Temporary accommodation 8
7.1 Arrival in host location 8
7.2 At the end of the assignment 8
8 Accommodation 8
8.1 Furnished accommodation 8
8.2 Legal relationship and insurance 9
8.3 Inventory and deposit 9
8.4 Property maintenance 9
8.5 Utilities 9
9 Education 10
10 Pre-school contribution 10
11 Healthcare 10
12 Annual leave and public holidays 11
13 Home leave 11
14 Rest and recuperation 11
15 Car 12
16 Language tuition 12
17 Remuneration 12
17.1 Assignment salary 12
17.2 Payment of salary – host country currency 13
17.3 Cost of Living Allowance (COLA) 14
17.4 Child allowance 14
17.5 Tax policy on Assignment 14
17.6 Tax position adopted 15
17.7 Tax audits 15
17.8 Tax services provided 15
17.9 Tax services not provided 16
17.10 Work duties outside of host country, including work in the home country during assignment 16
18 Costs not covered by the BBC International Assignment Policy 16
19 Maternity and paternity during international assignment 16
20 Compassionate leave 16
21 Termination of an international assignment 17
22 Repatriation Planning 17
23 International Assignment Team – contact details 18
Frequently asked questions 19
Objectives of policy
One of the BBC’s continuing goals is to increase global presence, with the ability to operate successfully in existing and new markets around the world. This policy is one part of the strategy that will drive employee mobility to meet business growth and allow any key supporting, technical and management skills to be utilised around the world.
The objectives of this policy are to:
· Enable the international movement of BBC employees;
· Provide cost effective and consistent management of international assignments; and
· Ensure the BBC adheres to market-competitive best practice, through the assignment policies.
Introduction
International assignments are defined as those where the individual will spend between twelve months and three years in the host location (for assignments of less than twelve months, please refer to the Short Term International Assignment Policy). These are necessary for example, to allow for the transfer of skills, knowledge or experience not currently available in the host location, provide overseas news coverage, and/or to develop an individual for success in their role in the home location.
If there is an extension of duration past the three year period, approval is needed from the divisional head of HR as localisation of the assignee may be appropriate at that time.
The assignee will receive an assignment letter summarising the terms and conditions of the assignment. The assignee is expected to abide by the terms and conditions of employment prevailing in the home country. In the event of a dispute, the home country Human Resources policy for handling grievance or disciplinary issues will be invoked.
Although assignments may be offered, whether or not the assignment can (and when it can) proceed, will be dependant on receipt of the appropriate host country visa/work permit documentation.
The period of notice for the end of assignment will be six months either side. The BBC will notify the assignee of the pending end of assignment at the six month point and will seek to clarify precise details of the return to the home country or subsequent extension/new assignment.
Exceptions to this policy
It is the BBC’s intention to minimise exceptions to policy wherever possible. Flexibility has been built into the benefit provision wherever practical and possible to assist in meeting the assignees individual circumstances. Any exceptions must be reflected against what is reasonable, consistent and cost effective for the BBC.
Exceptions to this policy will need prior approval from the Divisional Head of HR (or the appropriate delegate within the BBC division).
1 Assignment letter
The terms and conditions of the assignment will be clearly set out in the assignment letter which is issued centrally by the BBC’s International Assignments team. The letter and the terms of the relevant policy should be used to provide the understanding of the policy applicable. Before any of the assignment terms and conditions become effective, the assignment letter must be signed and dated by the BBC and the assignee to confirm agreement to the terms. A copy of the assignment letter will be provided to the BBC’s nominated tax return provider, who the assignee must use throughout the assignment for the authorised tax returns.
The assignment letter will state as a minimum the details of the terms and conditions of the assignment. This will include but will not be limited to:
· Home country;
· Host country;
· The assignee’s role and reporting lines during the assignment;
· Confirmation of the assignee’s remuneration and benefits at the start of the assignment;
· The anticipated length of the assignment and the expected start date;
· The notice period (from both sides);
· The relevant contacts at the start of the assignment.
All of the assignment paperwork must be signed and completed prior to the assignment commencing. Payment of any applicable overseas allowances will not be implemented until this is received by the International Assignments Team.
2 Immigration
It is imperative that all required/appropriate visas and work permits are obtained for both the assignee and all accompanying family members before they take up their assignment. The transfer date will be subject to the issuance of these documents.
The assignee should also ensure that each accompanying family member has a passport (including children) and that each passport has at least six months before expiry at the time of planned entry to the host country. The assignee will be responsible for the administration and cost of passport renewals during the assignment.
Immigration compliance must not be abused as host country authorities can remove broadcasting licences and fine or imprison employees who do not comply with all immigration/work permit requirements. Additionally, some countries may deport the assignee and forbid any subsequent return, thus prematurely ending the assignment. The assignee and the Line Manager therefore have a collective responsibility to ensure that they do not commence the assignment and/or work until all required permissions have been obtained.
It is important to remember that immigration decisions are not within the control of the BBC and there may be times when immigration rules prevent an assignment or cause early termination of an assignment. The BBC will support all immigration applications to try and avoid such events but if it is not possible to obtain the necessary permissions the assignment cannot proceed.
3 Pre assignment medical examination
It is always recommended that a medical examination is organised and undertaken at least one month ahead of the assignment. The purpose of the pre-assignment medical is to ensure that the assignee and any accompanying family members are fit to travel and work and to offer advice on local conditions in the host country. For some countries, the assignee and their family may require further medical examinations and the assignee must make sure that all vaccinations are fully up to date ahead of arrival in the host country.
If it is not possible to have a face to face medical examination/consultation (for example where an assignment is to start at short notice or consecutive assignment), the assignee must have a telephone consultation with occupational health and any follow up should be completed overseas.
4 Pre assignment consultation
The BBC considers the proper preparation of assignees to be critical to the success of the assignment. The purpose of the consultation is to answer any questions that the assignee may have regarding the assignment. Typical topics covered include:
· An explanation of the policy and to clarify any points arising;
· Remuneration and benefits associated with the assignment;
· Tax compliance and general tax advice, including social security.
In certain circumstances (e.g. assignees who need to find appropriate schooling for their accompanying children), the assignee and partner may be entitled to a reconnaissance visit to the host location. This must be approved prior to the visit taking place.
5 Transfer and relocation costs
5.1 Flights
On acceptance of the terms and conditions of the assignment, the BBC will pay for economy flights for the assignee and his/her accompanying family to the host location. These flights should be booked through the normal BBC transport website. Similar provision will be provided at the end of the assignment to return the assignee to their home location. Airport duties can be reclaimed.
5.2 Removal of personal effects
This is designed to provide help in moving the family’s personal effects to the host country. The same limits set for shipping will apply to repatriation as well as expatriation.
Sea/surface freight allowance limits
The BBC policy is to use sea/surface freight for the movement of personal effects. Maximum freight allowances are determined according to the family size and the type of accommodation to which the assignee is moving as follows:
Single or accompanied by partner / Accompanied by family (partner and at least one child)To furnished accommodation / 20 foot container / 20 foot container
To unfurnished accommodation / 20 foot container / 40 foot container
Assignees may opt for larger volumes at their own expense.
The BBC will pay for the following types of items as part of the shipment of personal effects:
· Professional packing;
· Normal haulage / shipping costs;
· Crating;
· Clearance charges;
· Door to door transportation;
· Short-term storage in the host location (only if required as a result of permanent accommodation not being secured before arrival of shipment);
· Insurance coverage supplied as part of the agreement with the shipping company to cover goods in transit. This does not include additional insurance such as mould and mildew, pairs and sets or electrical and mechanical derangement protection.
The BBC will not pay for shipment, insurance, import duties, storage or crating costs of items such as (but not exclusively):
· Motor vehicles of any sort (includes aircraft, cars, motor cycles, boats, jet skis and other watercraft, riding petrol mowers or similar garden or horticultural equipment);
· Perishables;
· Alcoholic beverages;
· Bottled or canned goods or foods;
· Pets or livestock, nor quarantine costs;
· Items that are frequently subject to import controls (e.g. firearms, weapons);
· Plants or garden statuary;
· Hazardous materials such as paint, matches, solvents, aerosol cans, cleaning fluids, flammables or corrosives;
· Items of particularly high value (£750+) that are excluded from the shippers’ standard insurance cover (e.g. art, antiques, jewellery, and individuals collections, e.g. paintings, sculptures, carpets, stamp collections);
· Very large of heavy items of furniture (e.g. piano, grandfather clock, pool, snooker, or billiards tables);
· Any other items which are prohibited by law or by normal carriers’ conditions of carriage in import/export or storage shipments.
Note: items such as pianos & grandfather clocks are specifically restricted from shipping to the host location because, from experience, it is known that they do not tolerate changes in temperature or climates very well (to hotter or colder, drier or more humid locations). In addition, such items are more susceptible to damage during shipping.
The assignee is responsible for providing all information to the shipping company to facilitate the passage of effects through customs.
In some countries import and customs duties on used goods have to be paid, these will be paid by the BBC. However, if an assignee should attempt to ship any restricted item and a delay is thereby incurred, any costs arising from that delay or otherwise will be for the account of the assignee and not the BBC.
5.3 Removal of personal effects - exceptional circumstances
· If the assignee marries during the assignment (or other dependents join the assignee in the host location), the BBC will cover the costs associated with the dependents travel to the host location but no additional removal costs.
· If members of the assignees family repatriate during the assignment, the BBC will only cover the costs associated with the shipping of the goods once (i.e. at the time when the family repatriates or at the end of the assignment when the assignee returns).
· If the assignee gets divorced during the assignment, the BBC will cover the cost of travel for the spouse and children to return to the home country but will not fund any removal costs.
· Removal costs will only be funded by the BBC once to the host country and once on return.
5.4 Air freight & excess baggage
The BBC will cover the cost of an extra 20kg of baggage per adult (aged 18 years or on date of travel) travelling to live in the host country. This is in addition to the normal airline baggage allowance.
In certain circumstances, where it would seriously inconvenience a family to wait for a surface shipment to arrive (for example, where baby or medical equipment is needed) the BBC will allow a small air freight shipment to the host country up to £1400. This must be pre-authorised and would normally only be available to assignees with babies/small children (less than 5 years old) or if medical requirements for any of the relocating family necessitate this.
If the assignee and accompanying family are entitled to an air freight shipment they will not be granted the excess baggage allowance.
5.5 Insurance on goods in transit
The BBC will meet the cost of insurance coverage supplied as part of the agreement with the shipping company to cover goods in transit.
The BBC will limit the insurance premium costs on shipped goods, to the premium applicable for goods up to the total value of: