Resident Expatriate Onboarding Session - chevron human ...
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Resident Expatriate
Onboarding Session
August 2021
This presentation is a basic overview of policy information to help you start to understand Chevron's expatriate program and prepare for
change. It’s not intended to be a complete summary. Be sure to consult the resources we'll provide later to review complete policy details.
© 2021
2019 Chevron. All rights reserved.Agenda • Welcome and introduction • Background and philosophy • Resident assignment policy summary • Tax equalization summary • Assignment details © 2021 Chevron 2
Welcome and Introduction © 2021 Chevron 3
global mobility – shared services
Senior Manager, HRSS Manila
Joan Tenosa
Manager, Global Mobility (GM)
Matt Glauser
GM Operations GM Team Leads (3)
GM Payroll, Reporting &
Team Leads Raffy Baniqued GM Processing Team Lead
Analytics Team Lead
Irma Posada Diane San Jose Jessal Tendero
Jonah Pamarin
Danilo Luna Dei Tagros
• Policy Analyst • Reporting & Analytics
• • GM Specialists
Relocation Specialists Specialists • GM Processing Reps
• • Destination Services
Intercultural Specialist • GM Payroll Specialists • GM Time Administrators
• Immigration specialists Specialists (BA)
Houston and Manila based Manila based,
providing 24/5 service over 3 shifts (day/mid/night)
Global Mobility Shared Services Supports Chevron’s global businesses by delivering efficient, reliable
mobility services and effective policies for Chevron’s mobile workforce and their family
© 2021 Chevron 4mobility COE team
Mobility COE is the corporate stewardship function for expatriate compensation and benefits
© 2021 Chevron 5Global Mobility
Specialist
Home/Host
Global Immigration
Country HR
Current/Host
Health and
Supervisor/
Medical
Manager
Global Travel Global Tax
Intercultural Group
(for new
assignment)
© 2021 Chevron 6global mobility specialist
GM Specialist
Your Global Mobility (GM) Specialist will play a key role in administering your international assignment:
• GM Specialist is the sole point of contact for expatriates and HR business partners who support expatriates
• Manage and support assignee experience throughout assignment lifecycle
• Educate and counsel customers on international assignment, including policy assignment briefings and
applicability of benefits and allowances
• Consultation to BHR and business leaders on workforce mobilization
• Facilitate resolution of issues & manage exception requests
• Maintain and communicate changes to allowances through regular reviews and/or driven by market conditions
• Coordinates the utilization of vendor services and mobility COE to ensure policy compliance
• Manages destination services where we provide support for immigration, orientation, house hunting services, etc...
© 2021 Chevron 7global mobility specialist team leads
Africa Middle East
Team Lead: Diane San Jose (DGTP) Team Lead: Dei Tagros (EXTA)
Asia Pacific
Team Lead: Diane San Jose (DGTP) Europe, Eurasia
Team Lead: Dei Tagros (EXTA)
North America
Team Lead: Raffy Baniqued (RCXF)
GOP working in US
HRBP: Camille Doucette (EIHC)
Latin America
Team Lead: Raffy Baniqued (RCXF)
© 2021 Chevron 8global mobility specialist finder
Cameroon - Yaoundé Israel - Herzliya
GM Specialist: Ritzel Espana (REOZ) GM Specialist: Jerric Bernardo (JBFF)
Colombia - Bogota Jordan - Amman
GM Specialist: Aira Bondoc (HRVP) GM Specialist: Jerric Bernardo (JBFF)
Cyprus - Nicosia
GM Specialist: Jerric Bernardo (JBFF)
U.S. – Houston, TX
GM Specialist: Camielle Gatdula (CGCC)
Egypt - Cairo GOP working in US
GM Specialist: Jerric Bernardo (JBFF) HRBP: Camille Doucette (EIHC)
Equatorial Guinea - Malabo
GM Specialist: Ritzel Espana (REOZ)
To find GM Specialist please visit:
https://hr.chevron.com/local-hr/expatriate/default.aspx
© 2021 Chevron 9Background and Philosophy © 2021 Chevron 10
expatriate compensation philosophy
home country balance sheet approach
Home Base Salary Expatriate Balance Sheet
Actual home and host
Theoretical Income and country income and social
Taxes Social Taxes
taxes (paid by chevron)
Excess host country cost
Goods and Services, and
covered by Good and Service
Spendable Income Housing
and Housing and Utilities
Savings Savings home level Location Premium
© 2021 Chevron 11Chevron expatriate compensation benefits and equalizer
Incentives
• Location premium
• Temporary hardship allowance
Other Benefits
• Tax counseling • Emergency leave support Expatriate Benefits
• Periodic medical examination • Student travel
• Spousal assistance allowance
• Language training • Vacation time off
• Vacation allowance
• Rest and recreation leave allowance
• Dependent education assistance
Equalizers
Relocation Benefits • Goods and Services
• Orientations: HR, Tax and Intercultural • Housing and Utilities
• Medical examination • Income tax and other taxes
• Visa and work permit support • Transportation assistance
• Pre-assignment trip
• Home sale/home purchase assistance
• Home maintenance allowance
• Shipment/storage of personal effects Home country base salary and benefits
• Pet shipment
• Miscellaneous expense allowance • Base salary
• Auto sale loss assistance • Salary increase
• Bonus
• Appliance allowance
• Interim living • Home country benefits
*Some benefits are based on assignment type and eligibility. Review the expatriate policy for more details.
© 2021 Chevron 12resident assignment benefits and policy
Assignment Length Family can accompany expatriate Location Premium (LP) Temporary Hardship Allowance
(THA)
• 2+ years • Yes • Amount is based on host location • If applicable , amount is based on host
hardships. location unusual or difficult situations.
Household Shipment of Goods Shipment of Pets Home Sale Assistance Appliance Loss Allowance Auto Sale Loss
• Assistance intended to reimburse • Company pays a one-time • Company compensates for an
• Chevron assists with shipments and • Chevron will cover some expenses
expenses employees incur in selling unaccountable allowance for the assumed loss on a force sale or lease
storage of household goods related to moving one household disposal and repurchase of major
their primary home in point of origin. cancellation (up to 2 automobile)
(packing, transportation, unpacking, pet to and from your host country
• Available for Canada, UK and US appliance. • USD$2500/cars $1000 motorcycle or
delivery and/or storage). location.
payroll (Domestic Relocation Policy). • USD$3000 or as defined in home as defined in home country.
country.
Home Maintenance Allowance Home Purchase Assistance
Interim Living Assistance Duplicate Housing Assistance Miscellaneous Expense Allowance
(HMA)
• Allowance given to expatriate to elect • Intended to assist employee and • Intended to reimburse employees for • Assistance intended to help pay for (MEA)
to maintain their primary residence family with lodging and meal unused rent, for mortgage interest purchase expenses related to
expenses incurred while moving from • Unaccountable allowance to cover
while on expatriate assignment. payments and unavoidable lease repatriation to home location. discretionary expenses.
• Amount is determined by home one location to another in connection cancellation and penalties when • Available for Canada, UK and US
country. with a transfer to or from assignment. unable to precisely coordinate move. payroll (Domestic Relocation Policy).
Home Visit Vacation Allowance Rest & Recreation Allowance (R&R) Educational Assistance Spouse Assistance
• In lieu of vacation allowance, • Protect expatriates from higher • Recognizes the disruption to
employee or a dependent may travel • Cash payment for employees and • Time off granted at the discretion of tuition fees for their dependents.
local management to provide break accompanying spouse’s personal
every 6 to 8 weeks to home location eligible dependents to assist with • Addresses the situation when local life and career.
at management discretion. transportation expenses to home from living and working environment. schools not available.
• Eligible expatriate and family receive • Equivalent of US$10,000 per year.
• Temporary and unaccompanied country or destination of choice. • There is a max reimbursable • Only if spouse resides in host
resident assignments • Amount determined by AIRINC. air travel allowance and per diem. boarding school amount. location
Housing and Utilities Allowance Housing and Utilities Deduction Goods and Service Supplement Tax Equalization (Hypo tax)
(HUA) (HUD) (GSS)
• Company provides host housing or an • Ensures all employees regardless of • Calculation performed to ensure
• HUD is applied to recognize the
allowance to cover cost of housing in home country can purchase the same employees pay the same amount of
theoretical home country housing cost. Market Basket of G&S in the Host tax that they would have paid had
host. • Amount determined by AIRINC.
• Amount determined by AIRINC. Location. they remained in home country.
• Amount determined by AIRINC.
© 2021 Chevron 13Resident Assignment Policy Summary © 2021 Chevron 14
resident assignment policy summary
Policy and Summary Noble Chevron What is Changing
Location Premium 45% Cameroon – Yaoundé 60% Cameroon – Yaoundé • Integration to Chevron policy effective
October 1, 2021.
• Determined as a fixed percentage of the base salary up 37% Colombia – Bogota 40% Colombia – Bogota
to an annual base salary maximum. • Mitigate the financial loss over a 3-
30% Cyprus – Nicosia 15% Cyprus – Nicosia year period or until the expatriate rolls
• Tax-protected (through the tax equalization process)
and is considered the sole financial incentive for 50% Egypt – Cairo 45% Egypt – Cairo off the assignment, whichever comes
first:
accepting an international assignment. 65% Equatorial Guinea – Malabo 60% Equatorial Guinea - Malabo
‒ Year 1 – 100%
• Recognizes the adjustments employees must make to 45% Israel – Herzliya 20% Israel – Herzliya ‒ Year 2 – 67%
the living and working conditions of their assignment ‒ Year 3 – 33%
location. 55% Jordan - Amman _ Jordan – Amman
15% Houston, TX 10% Houston, TX
Temporary Hardship Allowance (THA) 5% Israel - Herzliya • Integration to Chevron policy effective
October 1, 2021.
• Additional financial incentive paid when unusual or
difficult situations of a temporary nature are • Mitigate the financial loss over a 3-
experienced in the host location. year period or until the expatriate rolls
off the assignment, whichever comes
• Covers temporary situations and has a projected
first:
termination date when applied.
‒ Year 1 – 100%
• Tax-protected through the tax equalization process. ‒ Year 2 – 67%
‒ Year 3 – 33%
© 2021 Chevron 15resident assignment policy summary
Policy and Summary Noble Chevron What is Changing
Housing and Utility Deduction (HUD) • All Noble expatriate locations • HUD will be applied to • Integration to Chevron policy effective
provides housing without employee’s pay for the October 1, 2021.
• Amount representing what employees would have paid
HUD. duration of their assignment. • Mitigate the financial loss over a 3-
at home for housing and utilities.
• Amount is based on salary year period or until the expatriate rolls
• This deduction is intended to equalize employees to
and family size. off the assignment, whichever comes
their home country housing cost.
first:
‒ Year 1 – 100%
‒ Year 2 – 67%
‒ Year 3 – 33%
Auto Deduction • All Noble expatriate locations • Auto deduction will be • Integration to Chevron policy effective
provides transportation. applied to employee’s pay October 1, 2021.
• If transportation is provided by the company, a
• Noble does not apply auto for the duration of their • Mitigate the financial loss over a 3-
deduction of US$250 per month or the equivalent in
deduction. assignment. year period or until the expatriate rolls
home-country currency is applied to employee pay for
the duration of your assignment. off the assignment, whichever comes
first:
‒ Year 1 – 100%
‒ Year 2 – 67%
‒ Year 3 – 33%
© 2021 Chevron 16resident assignment policy summary
Policy and Summary Noble Chevron What is Changing
Home Sale Assistance • No country restrictions • available only in countries • Integration to Chevron policy effective
with domestic home October 1, 2021.
• Intended to reimburse you for expenses you incur in
purchase programs
selling your primary residence (at your point of origin)
when you are: ‒ U.S
‒ Transferred to a resident assignment, or ‒ UK
‒ Repatriated to a location other than your point of ‒ Canada
origin and you have maintained your primary
residence in your home country during your • Expatriates with less than 1
year on expatriate
resident assignment.
assignment are eligible for
Home Sale Assistance.
Home Purchase Assistance • No country restrictions • Only available in the U.S., • Integration to Chevron policy effective
UK, and Canada. October 1, 2021.
• Intended to help you pay for home purchase expenses
related to your repatriation to your new work location as • Eligible if sold your primary
defined by the home country domestic policy. residence, at your point of
origin with or without
• This assistance is available only if you are on a resident
Company assistance.
assignment, you are repatriating to your home country,
your home country has a home purchase assistance
program.
© 2021 Chevron 17resident assignment policy summary
Policy and Summary Noble Chevron What is Changing
Goods and Services Supplements (GSS) • COLA • Chevron amount may vary • Integration to Chevron policy effective
• Noble amount may vary from from Noble. October 1, 2021.
• Provided by the company to protect the expatriate from
Chevron • GSS tables are updated
higher goods and services costs at the host as
compared to the home. twice a year.
• Intended as a supplement to the amount that would • Depending on exchange
normally be spent on goods and services at home. rate fluctuation, GSS may
• Ensures all employees regardless of home country can be updated off-cycle (e.g.,
purchase the same Market basket of Goods and minimum of 5% exchange
Services (G&S) in the host location. rate devaluation).
Home Maintenance Allowance (HMA) • $300 a month • US Payroll: $380 a month • Integration to Chevron policy effective
• Australia Payroll: AUD580 October 1, 2021.
• If employees elect to maintain their primary residence
• Equatoria Guinea Payroll:
while on expatriate assignment, they will receive a
XAF221,200
monthly allowance.
• Intended to compensate them for the risks and costs of
absentee landlordship, including rental costs and
broker’s commission.
Housing and Utility • Noble locations housing and • Noble locations housing and • Integration to Chevron policy effective
utility is paid directly by the utility is paid directly by the October 1, 2021.
• Accommodations may be arranged by the contracted
company. company.
destination service provider, by employee, or by the
Company, depending on your host country location,
situation, and local policy.
© 2021 Chevron 18resident assignment policy summary
Policy and Summary Noble Chevron What is Changing
Spousal Allowance • Onetime payment of $2500 • Annual Payment of $10,000 • Integration to Chevron policy effective
a year. January 1, 2022.
• Unaccountable allowance paid annually for your
spouse to further his or her personal development, • Payment made every
pursue education, find employment, or secure work January.
permits in the host country.
• To be eligible for this allowance, employee spouse must
reside with the employee in the host location for a
significant portion or majority of the assignment period.
Emergency Leave • Reimbursement for expenses • Round-trip economy airfare • Integration to Chevron policy effective
incurred for transportation and for employee and/or your October 1, 2021.
• In the event of a death or serious illness in employee’s
round-trip, direct-route travel dependents to the location
immediate family outside the host country.
in accordance with the of the emergency and paid
business travel policy. time off as appropriate.
• 3 travel days. Managers may • Up to 14 calendar days
be flexible and work with leave with pay.
employees
Education Assistance Pre-School - 12 • Does not require an employee • Requires a minimum • Grandfathered minimum employee
minimum contribution for pre- contribution for pre-school. contribution until repatriation or
• Provides financial assistance to pay for educational and
school. transfer to new expatriate assignment.
travel costs.
• Determination of what appropriate approved local day
schools are available or if boarding school is authorized
in the absence of any approved local day schools.
© 2021 Chevron 19resident assignment policy summary
Policy and Summary Noble Chevron What is Changing
Vacation • Minimum 20 vacation days. • Employees will accrue • Integration to Chevron policy effective
• Maximum is determined by vacation at a minimum of 22 October 1, 2021.
• Effective at time of transfer to international service and
home country policy. workdays/year, or home
for the duration of the expatriate assignment. country vacation entitlement,
if greater.
• Holidays – expatriates on
resident assignment follow
host-country holidays.
Vacation Allowance • Home Leave • Monthly Cash payment. • Integration to Chevron policy effective
• Cash payment for employee, spouse, dependent • Expatriate requests business • Unrestricted refundable January 1, 2022.
children living with employee in the host country and class trips via travel team. economy.
dependent children in boarding school (through high
• Adult fares for children 12-
school).
year-old and up.
• To assist with transportation expenses to your home
country or destination of your choice.
© 2021 Chevron 20resident assignment policy summary
Policy and Summary Noble Chevron What is Changing
Rest and Recreation (R&R) • Rest and Relaxation • Locations with 40% - 50% • Integration to Chevron policy effective
• location premium receive 1 January 1, 2022.
• Paid time off to provide a break from the living and Number of R&R varies per
location. R&R.
working environment during your expatriate assignment
if you are working in a designated R&R assignment • 5 working days. • Locations with more than
location. 50% location premium
receive 2 R&R.
• 7 calendar days.
Rest and Recreation (R&R) Per Diem • Per diem is calculated using • Daily $75.00 per diem for • Integration to Chevron policy effective
the US Department State employee and $50.00 per January 1, 2022.
• A daily unaccountable allowance to help defray living
Foreign Per Diem Rates. dependent ( up to 7
expenses, for example, hotel, food and ground
consecutive days).
transportation, while on leave for a maximum of seven
calendar days.
© 2021 Chevron 21resident assignment policy summary
Policy and Summary Noble Chevron What is Changing
Household Shipment of Goods • Shipment allowance differs • Shipment allowance differs • Grandfather to keep current HHG
from Chevron from Noble, varies by allowance until repatriation or transfer
• Includes packing, transportation, unpacking, delivery
location and family size to a new expatriate assignment.
and/or storage of a reasonable amount of your personal
effects, household goods and furniture when you are
transferred to, from or between expatriate assignments.
Miscellaneous Expense Allowance • One month’s salary • One and one-half month’s • Effective upon repatriation or new
base salary for U.S.-payroll expatriate assignment.
• Unaccountable allowance to cover discretionary
• Maximum USD12,500 – one employees (taxable).
expenses incidental to your relocation which are not
month of employee salary. No • The greater of one month’s
reimbursed under another expatriate policy.
Minimum base salary or the local
• Paid both when employees are expatriating and
currency equivalent of
repatriating.
US$5,000 (both options are
tax protected) for employees
on other payrolls.
© 2021 Chevron 22tax equalization summary
Policy and Summary Noble Chevron What is Changing
Hypothetical Tax • Hypothetical withholding • Hypothetical withholding • Integration to Chevron policy effective
calculation includes private calculated using base salary October 1, 2021.
• An employee’s contribution while on assignment, based
source income (optional), (including bonus and equity)
on home country income taxes normally levied on
spousal income, and standard family size, and statistical
Chevron income.
deductions. itemized deduction
• This contribution is effected through a deduction from
• Complex tax issues - • Assignees can use their
the employee’s salary via payroll and is not remitted to
Assignees will need to engage established 3 hours of
any local taxing authorities.
the services of a third party for counseling to engage KPMG
• Actual State Withholding: None these scenarios. to assist with the tax
• Hypothetical State Withholding: None ramifications associated with
complex state tax questions,
• If employee is a resident assignee, the company
estimated tax
expects him/her to contribute to state tax at stay-at-
calculations/payments, or
home rates via the annual tax equalization calculation other complex transactions
only if he/she continues to be a tax resident in point of
that are applicable.
origin state or if they establish residency in another
state.
© 2021 Chevron 23tax equalization summary
Noble Chevron What is Changing
• Cadence of withholding calculation updates - • Cadence of withholding calculation updates - • Integration to Chevron policy effective October 1,
Calculations are updated semi-annually for Calculations are updated annually for salary 2021.
salary increases, marital status, number of increases and in real time for marital status,
dependents, and point of origin country tax law. number of dependents, and point of origin country
• Deducted per pay period. tax law.
• Charitable contributions - Applied as if host • Deducted per pay period.
country were a state of the US (i.e. church • Charitable contributions - Deductions made in host
contributions in host country may not be country and not deductible on US return are not
deductible on US return but will be deductible on factored into US tax equalization over and above
tax equalization). the statistical itemized deduction where applicable.
© 2021 Chevron 24Assignment Details © 2021 Chevron 25
assignment package
• Individual expatriate assignment packages will be sent to your work email address
• The expatriate assignment package will contain the following information:
– assignment details
– policy Link
– balance sheet comparison (noble vs chevron)
– Policy summary
– location specific information sheet (LSIS)
– Instructions on how to update employee profile and dependent information in the Mobile Employee
Experience Portal (MEE)
• Immediate Action Required:
– update employee profile and dependent information in the Mobile Employee Experience Portal (MEE)
– load copy of visa and work permit
– complete and sign Tax Agreement and Limited Power of Attorney form (GO -1771) which must be signed by
the employee and spouse (if applicable)
© 2021 Chevron 26assignment pro employee profile
• Assignment Pro (Apro) is our global workforce management tool that will help facilitate your assignment
management lifecycle.
• Under your employee profile in Assignment Pro, you will find all tasks and action items that you must complete for
your assignment.
• To see your open tasks, check the ‘What’s Happening Timeline’ located on your home screen.
• To update your employee profile and your dependent information in Assignment Pro Mobile Employee Experience
Portal (MEE), choose the person icon in the top right and click 'Profile'. From here, click on the 'Family' tab and
make updates as applicable.
© 2021 Chevron 27transferring to a new expatriate assignment
contingencies
1. Medical clearance
‒ Must have GO-1769 Expatriate Exam Recommendations form (medical clearance) prior to departing for
assignment.
‒ U.S. payroll resident expatriates - International Assignment Profile (IAP).
2. Visa / work permit
‒ Must have the necessary visa and/or work permit to work in host location
‒ It is illegal to start your expatriate assignment without the appropriate visa and/or work permit
Both contingencies must be met for the employee and accompanying dependents
© 2021 Chevron 28q&a © 2021 Chevron 29
Appendix © 2021 Chevron 30
internal resources
Expatriate Resources Immigration Expatriate Pattern of
Living Questionnaire
Information such as: Find immigration contact Questionnaire to be completed
• expatriate policies and compensation and/or requirement by by expatriates, that assists our
• Information by Location country vendor to understand the
• GM Specialist Finder pattern of living in the host
• GSS and HUA tables and reconciliation sheets location for analysis of GSS
• Link to AssignmentPro (Apro)
• Immigration Tool
Link: Link:
• Living and working in/Location Specific
https://chevron.sharepoint.co https://airinc-
m/sites/GlobalMobility/SitePa surveys.inquisiteasp.com/cgi-
Link: ges/Immigration%20Informati bin/qwebcorporate.dll?idx=CJXQXA
https://chevron.service-now.com/myhr?id=expatriate_resources on.aspx
Intercultural
Intercultural has several web-based resources on its website - go.chevron.com/intercultural
• Workplace: Intercultural Group
• Living and Working In website: available on HR2 website; gives a snapshot of life and work in many Chevron expatriate
locations
• International Relocation Center: specific information about culture, political, economic, and relocation information
• Cultural Navigator: online tool that can contrast your cultural style to others' styles and to cultural norms for any country of
interest, understand how your style may be perceived, and learn ways to adapt and be more effective
© 2021 Chevron 31You can also read
