International HR Adviser Spring 2021 by International HR Adviser

SPRING 2021

ISSUE 84 FREE SUBSCRIPTION OFFER INSIDE

International HR Adviser The Leading Magazine For International HR Professionals Worldwide

FEATURES INCLUDE: Planes, Trains And Liabilities A Foreign Country, A Pandemic And Kids' Education Working Remotely Overseas During The Covid-19 Pandemic What Are The Expectations Of A Destination Service Provider In 2021? UK - Off-Payroll Labour And Cross-Border Issues • Global Tax Update Relocating Internationally During Covid-19 • LGBT+ Mobility In The Post-Pandemic World ADVISORY PANEL FOR THIS ISSUE:

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CONTENTS

In This Issue 3

Working Remotely Overseas During The Covid-19 Pandemic Magdalena Jennings, Global Mobility Lead – Unipart Group

Planes, Trains And Liabilities Tom Crosby, GT Global Tracker

UK – Off-Payroll Labour And Cross-Border Issues Andrew Bailey, BDO LLP

Global Tax Update Andrew Bailey, BDO LLP

New Policies Surrounding Returning To Work Safely, Offering Covid-19 Testing To Employees Sasha Tory, Querd

Relocating Internationally During Covid-19: Brew City To Lion City, And The Colorado Rockies To The Swiss Alps Linden Houghtby & Jennifer Elsby, WHR Group Inc.

LGBT + Mobility In The Post-Pandemic World Laura Burton, Global Workforce Analytics, Deloitte LLP, Rumi Das, Global Workforce, Deloitte LLP, and Tom McGivan, Brunswick Group

What Are The Expectations Of A Service Provider In 2021? Bettina Zobray, Santa Fe Relocation

A Foreign Country, A Pandemic, And Kids' Education Chase Eskelsen, The Bridge School

Finding That Healthy Balance With Devices John Kaye, UnitedHealthcare Global

Seven Tips To Manage Your Global Team - Are You Ready For Asynchronous Working? Alex Hattingh, Chief People Officer, Employment Hero

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Helen Elliott • Publisher • T: +44 (0) 20 8661 0186 • E: helen@internationalhradviser.com Ben Everson • T: +44 (0) 7921 694823 • E: ben@internationalhradviser.com International HR Adviser, PO Box 921, Sutton, SM1 2WB, UK Cover Design by Chris Duggan In Loving Memory of Assunta Mondello While every effort has been made to ensure accuracy of information contained in this issue of “International HR Adviser”, the publishers and Directors of Inkspell Ltd cannot accept responsibility for errors or omissions. Neither the publishers of “International HR Adviser” nor any third parties who provide information for “Expatriate Adviser” magazine, shall have any responsibility for or be liable in respect of the content or the accuracy of the information so provided, or for any errors or omissions therein. “International HR Adviser” does not endorse any products, services or company listings featured in this issue.

WORKING REMOTELY OVERSEAS DURING THE COVID-19 PANDEMIC

Working Remotely Overseas During The Covid-19 Pandemic The last 12 months have been especially challenging for the Global Mobility industry considering the cumulative effect of Covid-19 and Brexit. From in-house global mobility professionals to relocation partners and the professional services companies supporting immigration and tax compliance, the effect of Covid-19 and Brexit has been felt across the board. Our lives were and continue to be affected in many ways by Covid-19 and choices are being made (often at a short notice) on where and how we do our jobs and how we do business. Remote working overseas and employee displacement happened quickly at the start of the pandemic and the trend to work remotely was accelerated. Many businesses have proved that remote working can be as productive as working in an office environment and it appears that remote working is here to stay. Although remote working overseas can be accidental in some cases, the usual global mobility considerations apply as they do to the more structured global moves such as short-term and long-term assignments. In some cases, they present added challenges especially if the business has a limited legal presence overseas. Employee and family wellbeing, talent management and engagement, and the overall expatriate compliance relating to immigration, corporation tax (permanent establishment) and expatriate taxation remain valid. Employee requests to work remotely overseas due to Covid-19, at home or following on from a period on vacation, have added a new dimension to global mobility management. Naturally global mobility has become a key source of knowledge and support to the wider business relating to remote working overseas and it has increased the profile of the function. A key focus during the pandemic has been ensuring that both the employees and the business remain compliant whilst working from home overseas. Conversations with key HR and Finance stakeholders and sharing key mobility data has continued to be as important as ever. Working closely together has meant that information is shared, and that the relevant compliance risk assessment is done as early in the process as practically possible.

As a business we decided early in the pandemic that remote working overseas would fall within the scope of the global mobility team. This ensured that we adopted a joined up approach to reviewing remote working requests and that they were managed in a similar fashion to our business travel population. As business travel at Unipart is ordinarily managed by the global mobility function, we were able to replicate the existing processes to our remote working overseas population. In parallel we reviewed our working from home policy and ensured that it specifically addressed working from home overseas. Another key area for us has been communicating regularly with our management population and raising awareness of the risks associated with approving working from home overseas requests without consulting global mobility and tax and compliance. Educating the management population across the Group has been a key step in highlighting and ultimately actively reducing those risks and ensuring that line managers feel supported. From an employee point of view, having a written agreement with employees and having an awareness of the potential employment tax obligations in the home and host locations has been essential. This has ensured that employees understand the implications of working from home overseas and it has improved the business visibility of costs associated with working overseas. Covid-19 has led to an increased cooperation between tax authorities around the world and the pandemic is accelerating the making tax digital agenda globally. As the pandemic has created a sizable gap in tax revenues around the world, it is largely expected that as travel starts to resume, tax authorities will increase compliance checks and audit activity relating to international travel. We are likely to see an increased activity in the UK in relation to UK Inbound and Outbound international travel such as short-term business visitors (STBVs) and other existing schemes (e.g. Appendix 6, Appendix 7b). Where applicable the updated OECD guidelines provided relief at the beginning of the pandemic. However, in some instances it has been difficult to determine whether businesses can access the available tax relief. Therefore, it is essential that global mobility data is kept up-to-date and we have continued to focus on consolidating existing global mobility data sources.

In addition, we have managed, proactively, communication relating to travel and work in the EU post 1st January 2021. New Immigration compliance requirements have added an additional layer of complexity to managing remote working requests in the EU in the context of Covid-19. A good example is the Posted Workers Directive (PWD) regulations which continues to apply after Brexit and are interpreted differently by each EU state. There are strict regulations relating to notifying the authorities that an individual is working in country, and remote work overseas can fall within the scope of PWD. We have therefore kept close to updates relating to the Brexit deal including specific guidance relating to Social Security and the application of existing and new A1 certificates. Ultimately Covid-19 has accelerated developing a group-wide approach to global mobility and a consistent application of processes and global mobility data management. In reality the reduced number of business trips and global assignments due to the pandemic has created the space to connect with key stakeholders from across the business and has increased awareness of the existing global mobility policies and processes. This ensures that we can future proof our approach to global mobility and that the function can support business development projects effectively during the pandemic and beyond. Business travel is anticipated to resume somewhat during the second half of 2021 and having a robust business travel management structure will be essential. Continuous improvement is an essential part of how we do business at Unipart and it’s reflected in our approach to global mobility and overseas travel compliance.

MAGDALENA JENNINGS

Global Mobility Lead - Unipart Group E: magdalena.jennings@unipart.com

PLANES TRAINS AND LIABILITIES

Planes, Trains And Liabilities One year on from initial lockdown we are moving from a situation where we felt this would pass reasonably soon to a realisation that we may be entering into a new ‘Virus Age’. If not COVID-19, then maybe a successor. Business travel has met many different challenges in recent years from the 9/11 terrorist attacks to Swine Flu and other ‘regionalised’ virus scares. The truly global nature of the COVID-19 pandemic has changed focus, however. Business travel has always recovered from the setbacks above, but it took time. The recovery time from COVID-19 will be long, but it may lead to more significant changes than were visited upon each of the previous challenges. Business travellers are remarkably adept to change, a fact sometimes overlooked by mobility teams as they look to introduce change programmes. Travellers readily accepted the liquids ban, the shoe searches – and as airlines sought cost savings – ‘self-service’ appdriven approaches to business travel. Who could have envisaged an elite business traveller tagging their own bag and lifting it onto the conveyer as they checked in? Travellers learned very quickly how to pack smartly and use apps to bypass the traditional airport queues. A unique ecosystem has been built around how to ‘travel smart’.

Why Would Travellers Not Equally Adapt In The PostCOVID World?

As companies now realise that they can’t sit this phase out, there has been a surge of activity to put in place programmes to manage business travel, remote work, duty of care and wellness in recent months. This realisation has also forced companies to review processes across multiple internal stakeholders. We at Global Tracker have been advocating for many years for Travel and Mobility teams to work more closely together in managing the business travel population. As these process reviews have developed, a minefield of potential liability has emerged as companies realise that the new world will require them to focus much more on why people travel, where they travel to, and whether the company has taken the necessary steps to ensure traveller safety, wellness, and sustainability in that journey.

It is a well-established fact that employers are potentially liable for any act that occurs while their employees are on company business. If we go back to the 9/11 situation, companies could rely on state security systems and risk management processes to help mitigate those risks. One of the earliest COVID-19 City lockdowns was in Leicester in the UK. Who could have envisaged that companies would need to monitor travel to and from that location to ensure employee safety, and their ability to enter other countries or return home (Belgium unilaterally banned all entrants who had been in Leicester in the previous 14 days). There are many more examples that have been publicised over the last year and they all serve to deliver a new phenomenon that employers need to consider: are we liable for any COVID-risks for our traveller when travelling for business? I am not a lawyer, but it is not a great leap to conclude that companies need to ensure they are mitigating all and any risks to their travellers as they return to business travel. Like our example of the change in airline and airport processes we mentioned above, travellers are ready and waiting for new processes to support their greater safety on future travel events. Travel forum surveys tells us this. This is an important point; we speak to companies daily who think ‘our guys won’t do that’ and try to look for a background process to manage a phenomenon that can be managed head on with interaction from the traveller. Travellers themselves will want to see visible actions that prove their employers are taking steps to manage their safety and wellbeing while travelling on company business. Here are a few pointers on how we see this working out:

1. Engage The Traveller At The Earliest Stage Of Any New Process

This is one of the most common policy decisions companies need to make in the new world we face. In the past the demands of the business were always prime – companies did not want to ‘burden’ travellers with processes or administrative requirements for their most productive employees. This is the first key question that companies need to face now, and they have a willing adaptive employee ready to face change in the new world. They will tag their own bag at check-in, so they will also follow your new process.

2. Introduce A Comprehensive Pre-Trip Approval Process

As COVID-19 hit last year, companies struggled to locate their employees. Travel data, texts, calls and other ad-hoc processes were introduced to discover who was where and what risks they faced. Employer liability will likely require them now to assess every trip and ensure traveller safety on that trip – if the trip can take place at all. While most business travel has ceased in the last year much essential travel has continued. If you have a contract to maintain equipment at a power station in another country, you are going to send an engineer to fix that machine. Companies have introduced manual form processes through to ‘COVID Risk’ committees to manage these travel requests. This is not going to go away, and when mass travel returns an automated process to assess COVID and other compliance requirements will emerge. The emerging ISO 31030 Risk Management Standard due for release later this year will seek to put formal standards on how companies assess business traveller safety. Your process should follow the standards set out to ensure maximum

INTERNATIONAL HR ADVISER SPRING

compliance. Automated processes can help you implement these standards. This is where Mobility teams need now to actively engage with their Travel and Risk Management colleagues to understand the processes that may emerge. Travel & Risk teams tend to see travel only from their silo lens. Mobility teams see the same travel event through a different lens. If you are not talking to your travel teams then you are missing out on a once in a lifetime opportunity to align mobility compliance with travel compliance. If the traveller is being asked where they are going, can you not use that same data to support the Posted Worker, A1 and tax compliance requirements of the same trip? If mobility teams don’t engage during this process, they will remain in a reactive mode where compliance events, which could have been avoided, are dealt with after the event. Talk to your travel team and get on that committee re-engineering travel processes. The traveller will tag their bag and answer a couple of extra questions while they are at the screen to give you the data you need to manage mobility compliance.

3. Brexit Hasn’t Had An Impact Yet (And Posted Worker And Economic Employer)

The lack of travel has slightly masked the impacts of Brexit and the now implemented Posted Worker obligations. The requirement to count days spent in the Schengen zone for the UK-based worker will become a new reality for mobility teams. This data is readily available in travel systems and travellers will look to their employers to advise them when they are approaching thresholds. Who could have thought that you would need your employees to also record their holiday travel into the EU as the Schengen requirements cover ‘days of presence’, not ‘days of work’. A month in the sun in August could potentially have significant implications on travel in the 3rd quarter. The latest iteration of Posted Worker directive came into force in July, 2020, but with a world focused on COVID-19 there have been no real horror stories yet. They will soon come to pass. If you have not set up your processes to manage this new administrative phenomenon then this is the optimum time to do so. Swedish employers are coming to terms also with new legislation around the ‘Economic Employer’ concept. Day counting is now a ‘must’ as travel beyond 15 consecutive or 45 cumulative days now requires shadow payroll or withholding obligations. Each of these new catalysts can converge into a single process that can be managed by one traveller – the ‘pre-trip’ approval process – so while the safety team is considering the COVID risk you can secure data to help you manage the mobility risks. Beware however, the efficacy of travel agency data or trip booking data. Travel

agencies mainly exist to secure bookings so their ‘reason for travel’ lists can be sparse. ‘MeetingsInternal’ or ‘Meetings-External’ won’t really give you the data you need to really understand the actual work activity going on in the destination. Seek out a more comprehensive listing of ‘activities’ so you can avoid unnecessary secondary processes by gleaning more detailed information from the traveller when they book their trip. If you are re-engineering the new travel process, then make it easy for the traveller to do everything in one visit to the screen or smartphone. Travellers learnt quickly how to add the additional data to tag their bags so they will pick this up quickly also.

4. Don’t Forget The Remote Workers

Most LinkedIn timelines and blog feeds have been filled with speculative features on how remote working will prevail post-COVID. The answer will usually lie in the middle in that some form of Hybrid working will emerge. Remote workers will carry the same risk attributes as business travellers, they are displaced from their normal place of work for an extended period, maybe within their same tax residence, maybe within a jurisdiction they have a ‘right to work’ in, but maybe not. ‘Pre-Remote Work Request’ will become as commonplace as ‘Pre-trip request’. Employees will be asked to submit these requests under policies (still to be developed in many companies) and employers will evaluate these requests under all the same variables that cause compliance issues for business travellers. Remember that ‘Remote Work’ – is just, that – ‘Work’ – so some of the grey areas around ‘meetings’ and ‘conferences’ that sometimes obfuscate business travel liabilities can’t be applied to remote workers. They are ‘working’ from day 1, so tax, immigration and posted worker obligations arise immediately. Day counting in the remote location is an entry-level requirement. To highlight the importance of mobility in the new world, ensure you get remote workers on to that ‘return to work’ committee agenda and if it is a separate committee then you should look to merge the two working groups together. Failure to merge these committees may result in two processes for employees to resolve; new business travel requirements and new remote working requirements, which isn’t suitable in this age of User Experience (UX) and system/process integration.

5. Corporates Are Under Scrutiny

The COVID-19 pandemic has emptied many countries coffers in supporting citizens and businesses. At the same time, global corporates are still reporting healthy revenues, aside from critically hit sectors such as hospitality and travel. Governments will turn to corporates to

secure additional tax revenues, as evidenced recently by Corporation Tax increases in the UK from 19% to 25%. There are large bills to pay for the COVID-disruption and the Corporates reporting healthy profits can expect greater scrutiny in the years to come.

In Summary:

Writing this piece almost exactly 12 months on from the first wave of lockdowns experienced in Europe, the global travel landscape has undergone immense change. Humans have an innate desire to travel; we’re beginning to talk about pent-up energy that’ll result in a surge of business travel events when lockdowns ease, or vaccination programmes allow, but we must be cogent that future travel will come with significant changes. We will no longer describe travelling populations as ‘Maverick’. Talent wants to know they will be safe and will engage with Pre-Trip and Pre-Remote Work approval processes provided they are simple to navigate. These pre-approval methodologies, will for the first time, provide compliance stakeholders with an opportunity to become proactive in their mitigation of compliance events. This is imperative to navigate complex legislation, where countries have differing interpretations of ‘common’ concepts. Add into the mix duty of care and wellbeing, this environment becomes even more complex highlighting the need for clear policies and well-thought-out processes to ensure safe and compliant travel in the post-COVID world.

TOM CROSBY

Tom leads the relationships Tracker Software Technologies (GT Global Tracker) has with our Partner-firms and ensures that organisations who are new to the Tool are benefitting from all its features in a way that meets the needs and culture of the organisation concerned. There are many variables when implementing compliance processes, from customer experience to technology configuration and Tom helps compliance stakeholders navigate this environment and ultimately create a system that works for the company and their talent. Tom can be found on LinkedIn, or contacted at Tom@ gtglobaltracker.com if you wish to explore any of this article in greater detail.

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UK - Off-Payroll Labour And Cross-Border Issues Why The Off-Payroll Rules Matter

Last March we wrote to advise all readers that the UK Government was to introduce new legislation from April 2020 to help tackle the perceived abuse of tax and national insurance contributions (NIC) relating to off-payroll labour in the private sector (extending the rules in place for the public sector since April 2017). Shortly after that article, the Covid-19 pandemic struck and the Government then decided to postpone the introduction of the new off-payroll rules in order to help alleviate immediate issues facing all taxpayers. Despite protestations to the contrary, the Government has today (3 March 2021) again confirmed that the new rules will apply from 6 April 2021, one year later than originally envisaged. Due to the importance of this topic we have re-run our original article, updating it as appropriate. HR teams must now get to grips with the new rules to manage the impact on their businesses. In the short-term, businesses that use large numbers of contractors could face difficulties in sourcing the right workers, and there are potentially large NIC costs arising from the new rules. There are significant new administrative responsibilities and, in time, potential penalties and interest charges (not to mention reputational risks) from getting things wrong.

Summary Of Off-Payroll Rules

Commonly referred to as the ‘IR35 Reforms’, the changes will affect medium and large private sector businesses that use workers operating through an intermediary. An intermediary is usually a worker’s personal service company (PSC), but could also be a partnership, an LLP, a managed service company or even an individual. The rules are designed to ensure that where the individual works like an employee, but provides services through their PSC, they broadly pay the same tax and NIC as they would if they were a direct employee. Currently, the responsibility lies wholly with the PSC (in effect, the worker) to ensure the IR35 rules are considered and applied as necessary (i.e. full employer’s and employee’s NIC is paid). From April 2021, it will be the responsibility of the organisation receiving the worker’s services (the end user) to determine whether the IR35 rules apply. It is important to remember that there have not been any changes to the tax rules

governing employment status: workers should be regarded as a deemed employee if they are providing services that, but the existence of an intermediary, would constitute fulfilling a contract of service for the end user. Where the end user carries out a status determination on the contract with ‘reasonable care’ and determines the worker falls within the new rules, the responsibility for then applying the correct tax treatment to payments made to the PSC will lie with the organisation paying the PSC, defined as the ‘fee payer’. The end user business and the fee payer may or may not be the same organisation. There is an exemption for small businesses using contractors, and here the responsibility for applying the IR35 rules remains with the PSC. While the definition of small for these purposes follows the Companies Act definition of ‘small’ it is not identical, nor is it straightforward for businesses on the cusp of the turnover, balance sheet value and staff number limits. HMRC has previously confirmed that there will be a duty on businesses to confirm whether or not they are ‘small’ if a prospective contractor asks them.

Who Is The ‘End User’ And Who Is The ‘Fee-Payer’?

The end user is the organisation in the supply chain that is ultimately receiving the individual’s personal services. The end user is responsible for determining whether the individual would have been regarded as an employee if they were engaged directly. If the end user determines the IR35 rules apply, the fee-payer is treated as the employer for the purposes of income tax and NIC. The fee-payer is the organisation paying the PSC for the worker’s services. For example, an individual supplies IT services to A Ltd through their PSC (Fig. 1).

Fig. 1

Fig. 2

In this case A Ltd is the client as they are receiving the individual’s IT services. As the party responsible for paying the individual’s PSC, A Ltd is also the fee-payer. As the end user, A Ltd is responsible for reviewing the individual’s engagement status and determining whether the individual falls within the IR35 rules. If A Ltd decides that the IR35 rules apply, it will then be liable, as the feepayer, for secondary Class 1 NIC and, where applicable, the Apprenticeship Levy. It will also be responsible for deducting tax and NIC from the payments made to the PSC. As the deemed employer, A Ltd must remit payments to HMRC and submit information about the payments using Real Time Information. Where there are numerous parties involved, it is important to determine who the client and fee-payer are; they may not always be the same organisation. Where the worker is engaged via an agency, the obligation to deduct income tax and NIC would fall on the agency or organisation in the labour supply chain making the payment to the PSC. For example, an individual supplies IT services to A Ltd through their PSC and via an agency (Fig. 2). A Ltd is the end user and makes payment to the agency. As the end user, A Ltd is responsible for assessing if the IR35 rules apply and determining the IT worker’s employment status. If A Ltd determines that the worker is a deemed employee, it will fall on the fee-payer to make the necessary tax and NIC deductions. It is the agency that pays PSC Ltd for the work undertaken by the individual, and the agency is therefore the fee-payer in this arrangement. However, where one or more agencies is involved in the labour supply chain there is a potential overlap with the existing rules offshore intermediaries in labour supply chains (see below).

TAXATION Fig. 3

Responsibility For Communicating The Status Determination

When a business has reviewed a worker’s status, regardless of whether the business concludes that a deemed employment exists, it must give the worker a Status Determination Statement (SDS) confirming its conclusion and the reasons behind that conclusion. If there is a labour supply chain involved, the determination must be passed down each stage of the chain by each party until it reaches the fee-payer. The fee-payer is the entity which pays the intermediary through which the worker supplies their services. It is wise to document this clearly as, if a party receives the SDS but does not communicate it down the labour supply chain, that party becomes the fee-payer. As the fee-payer, they will then be responsible for deducting tax and NIC (and paying it to HMRC) until the determination is passed on to the ultimate fee-payer. In Fig. 3, the black arrows mark who is responsible for passing the SDS to which party.

Reasonable Care

The status of a worker is not always straightforward, and a number of factors will need to be considered. Having a transparent process within the business will reassure workers that their status has been fairly reviewed. It is important that businesses do not make any blanket determinations; the business has an obligation to review each worker’s position on a case-by-case basis, and must be able to demonstrate that ‘reasonable care’ has been taken in making a determination.

HMRC’s View Of ‘Reasonable Care’

HMRC has recently published its policy statement on “compliance principles” for the new regime. This is important for businesses, because it sets out how HMRC will enforce the rules and what standards of compliance it expects when they engage contractors. The 8 key principles that HMRC will follow are: • We will support customers who are trying to do the right thing and comply with the rules • We will help customers meet their responsibilities under the off-payroll working rules

• Where customers make a mistake, we will help them correct it • We will check that mistakes are corrected • We will identify and correct non-compliance with the off-payroll working rules • We will challenge deliberately noncompliant customers • We will challenge tax avoidance schemes that claim to avoid the off-payroll working rules or otherwise reduce the tax payable • We will use a specialist team to carry out all our off-payroll working compliance activity. These seem perfectly sensible principles but they make it clear that HMRC expects businesses to make serious efforts to get things right. As with most of the UK’s tax rules, HMRC can charge interest and penalties if the correct taxes are not paid on time. Please don’t forget that the off-payroll rules can make a business liable for PAYE and NIC that another business should have deducted! Fortunately, HMRC’s new policy statement specifically says that where it finds mistakes in a taxpayer’s handling of the off-payroll labour rules, it will not charge tax penalties where the business can demonstrate that it took ‘reasonable care’ in applying the rules. Our suggested steps are: • Step 1 - Get expert help to assess your situation and risks • Step 2 - Adapt your processes so it is easier for you to comply • Step 3 - Communicate about your new processes, and train team members • Step 4 - Document everything! For more information do check our website https://www.bdo.co.uk/en-gb/ insights/tax/global-employer-services/ off-payroll-labour-how-to-prove-you-takereasonable-care-over-contractors

Disagreement Process

There will be a right of appeal, and although there is no formal appeal mechanism, an end user will be required to introduce a process to consider any appeals. Where the worker contests the determination, the end user must respond to the worker within 45 days. If the end user concludes that the original determination is correct it must provide reasons for its conclusion and reissue the SDS. If the end

user concludes that its initial determination was incorrect, it must issue a new SDS (and withdraw the original SDS). Failure to respond to the worker with the 45 days may result in the client being treated as the fee-payer and becoming liable for tax and NIC.

Who Is Doing What, And Where Are They Doing It?

When it comes to cross-border working, it is important to note that the off-payroll rules do not always apply to a UK end user business (but other rules may). Whether or not they apply depends on whether or not the enduser and contractor are UK resident for tax purposes, and where the work is carried out: if the answer to two out of these three criteria is ‘outside the UK’ then the off-payroll rules will not apply. It is vital to know the status of all parties and the location in which work is carried out (Fig. 4 on next page).

Overlap With The Offshore Intermediary Rules

The offshore intermediary rules were introduced in 2014 to address arrangements involving offshore labour agencies that sought to avoid income tax and NIC. The basic mechanism is that when there is a labour supply chain that involves offshore companies providing workers, and the end user business is in the UK and the work is carried out in the UK, HMRC will seek PAYE and NIC from the intermediary closest to the end user if it is unable to pursue the offshore intermediary. However, if the offshore intermediary contracts directly with the end user, it is the end user that will be held responsible for any PAYE and NIC.

Where Supplier Not A PSC Or LLP - Don’t Forget The Host Employer Rules

Of course, the new off-payroll labour rules are not the only complication for international HR advisers to grapple with. The off-payroll rules will not apply if a contract worker is supplied by a company that is not a PSC or staff agency. However, where an individual is carrying out duties in the UK and his or her overseas employer does not have a UK

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Fig. 4 END USER

Outside UK

Outside UK2

Outside UK

PSC/LLP3/ INDIVIDUAL

Non-UK resident

UK resident

Non-UK resident

UK resident

Non-UK resident

SERVICES PERFORMED

Outside the UK

In UK1

In UK

Outside the UK

In UK1

DO OFFPAYROLL RULES APPLY?

No - no SDS needed

No - no SDS needed2

No - no SDS needed

Yes - SDS needed

Yes - SDS needed if enduser has UK PE

Yes - SDS needed

High risk of host employer rules applying

1. A non-UK PSC is deemed to have a place of business in the UK if the worker is resident in the UK and carries out the work in the UK (S56(7) ITEPA 2003). 2.Assuming the group has no permanent establishment in the UK. 3. Not all LLPs are relevant (see below). Note: if worker is resident in the UK, their PSC is always likely to be UK resident, but this may not be the case for an LLP comprised of many partners. permanent establishment, but the employees are working at or under the control of another UK business, that business may be regarded as a host employer, and PAYE may have to be applied by the engager anyway under the host employer rules. Of course, the UK’s ShortTerm Business Visitor rules can simplify the administration duties in such cases. Whether UK NIC is also payable depends on the worker’s normal country of residence: for example, EU/EEA workers may be able to provide an A1 certificate to prove they pay social security contributions in their home country, so no UK deductions should apply. Similar certificates of contributions may be available where the worker is resident in a country which has a reciprocal social security agreement with the UK.

Directors And Non-Executive Directors (NEDs)

Overlaying the special rules for directors onto the new off-payroll rules creates more complexities. Broadly, UK companies have to look at who the office holder is, who the payment is made to, and where the board meetings and other duties are carried out. Board meetings in the UK generally mean tax in the UK, but not always under PAYE, and not always within new off-payroll rules. The starting point is that HMRC will treat a director or NED as an ‘office holder’ who is liable to PAYE on their UK duties. However, many more complex arrangements exist in practice, and a company can hold the office of director. For example, Company B (not a PSC) is an office holder in company A but delegates its NED role to an individual. Company A pays company B for the duties of the NED, and company B pays corporation tax on those fees. While the individual is working in the UK and resident in the UK because they are supplied by another company that is not a PCS, then the off-payroll rules do not apply and no status determination need be carried out by company A.

Conversely, a professional service firm (an LLP) may provide an individual to take an office holder role at board meetings in the UK, but the fees are paid to the LLP. Where the fees go into the general profit pool of the LLP (not ring-fenced for the individual) there is no employment income under S6(5) ITEPA 2003. However, under the off-payroll rules, the Company would be prudent to carry out a status determination and document an SDS to confirm that no deductions were necessary, so that it can demonstrate that it has taken reasonable care. Where an individual is not UK-resident but carries out board duties in the UK, the NIC concession for short visits to the UK to attend board meeting may apply - even if there is PAYE due on the fees paid under normal employment or the off-payroll worker rules.

overseas to identify a non-UK resident contractor who can fulfil a contract with the UK company by working remotely overseas.

Conclusion

HMRC has previously acknowledged businesses’ concerns over how they will apply the rules where there is a crossborder dimension to a labour contract. It has promised to publish more guidance on crossborder issues and I hope this updated article still illustrates why it is sorely needed! For more information, please do review https://www.bdo.co.uk/en-gb/services/tax/ global-employer-services/off-payroll-labour for latest updates and guidance.

International Groups

It is clear that the UK-based companies of international groups must now put comprehensive processes in place to manage their UK tax exposure when assessing roles from a procurement, HR and line management perspective. While HMRC will take a ‘light touch’ approach to enforcement penalties for the new rules in the first year end users (and fee-payers where a different entity) will still be expected to deduct and pay over the correct amounts of PAYE, employee’s and employer’s NIC. Equally, the use of contractors in the UK business will need to be carefully managed and documented to show that the business is taking reasonable care from April 2021 onwards. In some circumstances, HR managers working across an international group may be able to reduce the impact of the new rules in the UK by considering where contracted out work is carried out. For example, it may be possible to delegate the task to an overseas subsidiary to carry out the task through a local contractor (although this may raise transfer pricing issues!). Alternatively, for specific types of work (e.g. IT design), a UK company may use its group contacts

ANDREW BAILEY

Head of Global Employer Services at BDO LLP. He has over 30 years’ experience in the field of expatriate taxation. Andrew is indebted to Graham Yeatman for his major contribution to this article. BDO is able to provide global assistance for all your international assignments. If you would like to discuss any of the issues raised in this article or any other expatriate matters, please do not hesitate to contact: Andrew Bailey on +44 (0) 20 7893 2946, email: Andrew.bailey@bdo.co.uk

INTERNATIONAL HR ADVISER SPRING

Global Tax Update HONG KONG

What Hong Kong employers need to know about the latest updates on statutory maternity leave The Government of Hong Kong SAR announced that female employees will receive an additional four weeks statutory maternity leave (SML) from 11 December 2020. Women who are eligible should take the additional leave continuously after their 10 weeks' SML comes to an end. The Employment (Amendment) Ordinance 2020 sets out the following enhancements to maternity benefits: 1. Employers must provide eligible employees whose due date is on or after 11 December 2020 with an extra four weeks’ SML on top of the current 10 weeks. 2. Employers must pay the 14 weeks’ statutory maternity leave pay (SMLP) to eligible employees. The government will reimburse them for the extra four weeks’ SMLP afterwards. 3. SMLP will still be calculated at fourfifths of an employee’s average daily wages (there are specific calculations to determine this). 4. The amount reimbursed for the additional four weeks’ SMLP is calculated at four-fifths of an eligible employee’s average daily wages, up to HK$80,000 per employee (this cap may be reviewed and adjusted from time to time). 5. The Amendment Ordinance also covers two technical changes. These are: (i) updating the definition of “miscarriage” so that women who have a miscarriage at any time from 24 weeks after conception (previously 28 weeks) will be eligible for maternity leave; and (ii)accepting that a certificate of attendance issued by a professionally trained person is documentary proof that an eligible employee is entitled to sickness allowance for any day on which she has attended a pre-natal examination (currently a medical certificate certified by a registered doctor is required). Details of how the government will reimburse employers for additional maternity leave paid to employees under the Amendment Ordinance are not yet available. Once we have received any updates about the reimbursement system, we will provide further information. The four-week increase of paid SML will align Hong Kong with the International Labour Organization (ILO)’s recommendation as well as other jurisdictions, such as those

of Japan and the People’s Republic of China (both of which provide 14 weeks’ SML covering pay at 66.7% and 100% of employees’ wages, respectively). When the Amendment Ordinance comes into effect, it will not change the criteria that a female employee must meet to be entitled to maternity leave, as follows: • The employee has been employed under a continuous contract for not less than 40 weeks immediately before the commencement of scheduled maternity leave • She has given notice of pregnancy and her intention to take maternity leave to her employer after the pregnancy has been confirmed (for example, the presentation of a medical certificate confirming her pregnancy to the employer); and • She has produced a medical certificate issued by a registered doctor specifying the expected due date if so required by her employer.

It is expected that the 2020 Amendment Ordinance will have a positive impact on Hong Kong families and it is hoped that this will raise the low birth rate in Hong Kong in the future BDO Comment The enhancement of maternity benefits aims to safeguard the health of female employees and new born babies by

aligning with the advantages of longer periods of maternity leave as stipulated by the ILO. According to the ILO, longer periods of maternity leave result in lower rates of premature births, pregnancy and postpartum depression, and reduces maternal, infant and child mortality. It is expected that the 2020 Amendment Ordinance will have a positive impact on Hong Kong families and it is hoped that this will raise the low birth rate in Hong Kong in the future.

INDIA

Budget Update The Indian Government presented the first ever digital Union Budget in the Parliament via the Finance Bill 2021 on 1 February 2021. The Budget was designed to give an impetus to the COVID hit economy by focusing on fostering resilience and aiming at recovery from the impact of the pandemic. It set out a clear path by pursuing comprehensive reform measures, aiming for social inclusion and paving the way for a speedy economic recovery without imposing additional burdens on taxpayers and consumers. Some of the key amendments relevant for globally mobile employees are summarised below: Tax Return Deadlines Deferred Deadlines for filing belated as well as revised/ amended Indian income tax returns are to be deferred by 3 months to 31 December from tax year 2020-21 onwards. Leave Travel Concession (LTC) Scheme Introduced Indian tax laws provide for exemption in respect of any value for leave travel to any place in India received/due to an employee/ family from the employer/former employer. Owing to COVID, employees could not utilise this benefit due to travel restrictions. The Finance Bill proposes to include a tax free cash allowance in lieu of LTC subject to prescribed limits and fulfilment of conditions. However, the amendment shall be applicable to tax year 2020-21 only. Taxation Of Income From Notified Overseas Retirement Fund Returning Indians qualifying as residents in India may have to face double taxation on withdrawal from overseas retirement funds. Such double taxation may be due to a mismatch in the residence status as well as taxability of income in the year of opening the retirement account and the year of

GLOBAL TAXATION withdrawal. Therefore, such withdrawal may be taxed on ‘receipt’ basis in the foreign country and on ‘accrual’ basis in India. Based on representations to address this mismatch and remove genuine hardship, the Finance Bill proposes to provide for income of a specified person from a specified account in a notified country. From 1 April 2021, such income shall be taxed in the manner and in the year as prescribed by the Central Government. Taxability Of Interest On Indian Provident Fund (PF) Account Instances have come to the attention of Government where some employees are contributing huge amounts to the PF account and the entire interest accrued/received on such contributions is exempt from tax. To tackle this issue, the Finance Bill proposes to tax the interest accrued on the PF balance if the employee’s PF contribution exceeds INR 250,000 in a tax year. This amendment shall be effective from 1 April 2021. Once the Budget receives Presidential assent, the above amendments will become part of the tax law. Individuals should take these into consideration to understand the tax implications and plan their compliance timeliness accordingly. ESOP Grant Held As Recognition For Indian Services Prior To Grant And Thereby Taxable In India Background Employee Stock Option (‘ESOP’) is a deferred compensation strategy opted by companies globally to motivate and retain employees. As per the Income-tax Act, 1961 (‘IT Act’), ESOP benefits given to employees, free of cost or at concessional rates, are taxable as perquisites at the time of allotment/ transfer of shares. Given there is timing difference when the ESOPs are granted and taxed, it creates complexities in case the employees are working cross-border during such tenure. In this regard, the Mumbai Tax Tribunal (‘Tribunal’) examined the tax implication in the case of an individual/ taxpayer who was granted ESOPs while in India but exercised the same while he was outside India (Dubai). A summary of the ruling and our comments on the impact are set out below. Facts Of The Case Taxpayer is an employee of HDFC Bank Limited, Mumbai, and was deputed to HDFC Bank Representative Office in Dubai on 1 October 2007. He was granted ESOPs on 27 June 2007 which vested equally in two tranches i.e., 27 June 2008 and 27 June 2009. The vested options were exercised by him during the Fiscal Year (FY) 2012-13 and 2013-14. Upon exercise, HDFC Bank Limited calculated the taxable value and deducted taxes. However, at the time of filing the return of income

for the FYs, the taxpayer qualified as NonResident (‘NR’) and claimed relief under section 90 of the IT Act for taxes deducted by HDFC Bank Limited. The taxpayer’s return of income for FYs were selected for tax scrutiny. During the tax scrutiny, the Tax Officer (‘TO’) noted that the ESOPs were granted to the taxpayer in the year 2007 while the taxpayer was resident in India. The TO held that the ESOP grant was made in consideration for the services rendered in India and the TO disallowed the claim for relief under section 90 of the Act. Aggrieved by the TO’s Order, the taxpayer filed an appeal with the First Appellate Authority (‘Authority’) but the Authority upheld the TO’s Order. Aggrieved by the Authority’s Order, the taxpayer then filed an appeal with the Tribunal.

Instances have come to the attention of Government where some employees are contributing huge amounts to the PF account and the entire interest accrued/ received on such contributions is exempt from tax Taxpayer’s Contention The taxpayer contended before the Indian tax authorities that the ESOP income was not taxable in India based on the below: • Taxpayer qualified as NR in India for the FYs 2012-13 and 2013-14. As per the Act, the income

received/deemed to be received, income accrued/deemed to be accrued and income arising/deemed to be arising in India would be subject to tax in India (source taxation rule) • ESOPs are in the nature of salary and the right to receive salary income arose for the performance of services in Dubai (i.e. during vest period). Given that the services were rendered in Dubai during the vesting period, the ESOP income did not accrue or arise in India and therefore, not taxable in India • Additionally, the taxpayer proclaimed that he qualifies as resident of UAE at the time of exercise of ESOPs, i.e. in FYs 2012-13 and 2013-14. Hence, the taxpayer made an alternate submission relying on Article 15 (Dependent Personal Services) of India-UAE Double Taxation Avoidance Agreement (‘DTAA’) which provides for taxation of “salary, wages and other similar remuneration” in the state of residence unless employment is exercised in the other contracting state. ESOPs were covered under the expression “other similar remuneration” and hence, taxable in Dubai, i.e. place of exercise of employment • The taxpayer also placed reliance on several judicial precedents, which upheld that income cannot be taxed in India if the employment services over the period from years of grant to years of vesting/ exercise are rendered outside India. Tribunal Ruling On perusing the material on record and hearing contentions of the taxpayer and the TO, the following are the Tribunal’s observations: • There is no dispute with the fundamental proposition of source taxation rule • Reliance was placed on the Apex Court’s judgement where the terms “is received”, “accrues” and “arises” was interpreted. It was observed that “accrual” or “arising” of income cannot be equated with “receipt” of an income • The Tribunal observed that the ESOP income “accrued”, i.e. came into existence in the year 2007 when the taxpayer was in India. The ESOP grant or the “accrual” was for services/employment in India prior to the year 2007. Hence, while the ESOP income was unclear at the time of grant, it did accrue in India • The Tribunal based on the principles of the UN Model Conventions Commentary 2017 held that: • ESOP should not be considered to relate to any services rendered after the period of grant that is required as a condition for the employee to exercise such ESOP • ESOP should only be considered to relate to the services rendered before the time of grant as a reward to the services rendered prior to the grant itself

INTERNATIONAL HR ADVISER SPRING

• Based on the OECD’s publication, a benefit is accrued when the ESOP options are granted and the said benefit accrues in the jurisdiction in which the qualifying services are rendered • The judicial precedents quoted by the taxpayer do not directly cover the issue in appeal. In light of above, the Tribunal held that the ESOPs were granted in the year 2007 in consideration of services rendered by the taxpayer prior to grant. Given the taxpayer has rendered the services in India, the same would be taxable in India irrespective of year of receipt and also the benefit of Article 15 of India-UAE DTAA would, accordingly, not be available. BDO Comments Indian judicial precedents covering ESOP benefit have held that ESOP benefit is to be taxed in the year of allotment/exercise based on the source taxation rule during the vesting period. However, this ruling has discussed at length the source taxation rule for ESOP benefit. It brings out new nuances for taxation of ESOP benefit in case of crossborder employment especially the accrual of benefit at the time of grant. Since the ruling is case-specific, it needs to be applied judiciously in other cases. It is recommended that the ESOP plan and facts of each case is deliberated in detail to understand the taxability of income and appropriate reporting in the tax return.

Brexit - Social Security rules from 2021 The UK-EU Trade and Co-operation Agreement (TCA) has now been published in full containing the details of the Social Security rules to be applied between the EU states and the UK from 1 January 2021. At the time of writing, whilst already approved by EU member states, the TCA is awaiting final approval by the EU Parliament. Cross-Border Social Security From 1 January 2021 This agreement includes the Protocol on Social Security Coordination which is to apply to persons and their families who are, or have been, subject to the legislation of the UK and/or one or more of the EU States. The agreement largely replicates the current EU social security coordination regulations. Therefore, individuals will be subject to the social security legislation of one country only and the scenario of compulsory payment of social security contributions on earnings in more than one country will not arise. Contributions will generally be payable in the country where activities are undertaken, with special provisions for multi-state and detached workers.

The agreement largely replicates the current EU social security coordination regulations Multi-State Workers The rules for multi-state workers are to remain broadly the same, retaining the need to determine where someone is habitually resident and where they perform substantive work duties. Multi-state workers will be covered by the legislation of the State of residence if they carry out a substantial part of their activity in that State. If this is not the case, then generally the social security liability will fall under the legislation of the country in which the employer is situated. In the absence of new guidance, we are assuming for the time being that ‘substantial’ means 25% or more of an employee’s work activity. Therefore, we would expect the vast majority of multi-state worker A1 certificates in existence to continue to be valid and individuals should continue to apply for these as necessary. Detached Workers The detached worker rules apply to individuals seconded/assigned by an employer to work in the UK or an EU territory. The rules for detached workers are also to remain broadly the same. All EU countries have now agreed to apply the ‘detached worker’ rules. There is now certainty that an employee sent temporarily by their employer to perform work in another state will continue to be subject to the social security legislation of their home country provided that the duration of the posting doesn’t exceed 24 months and they are not replacing another detached worker. There is currently no guidance that this 24 month period can be extended, in the way that it could be previously, and this could have ramifications including for UK employers sending international assignees to higher social security regimes such as Belgium, France and Italy. Please note that there are special rules for posting between the UK and Norway, Switzerland, Iceland and Liechtenstein which started post 31 December 2020: • Norway: employees remain within home country legislation for temporary postings of up to 3 years (must apply within 4 months of the start of the posting)

• Switzerland: employees remain within home country legislation for temporary postings of up to 2 years • Iceland: individuals remain within home country legislation for temporary postings of up to 1 year if you’re employed and a non-UK and non-EEA national (can be extended by a further year with agreement before the end of the first year) • Liechtenstein: there are no special rules and there is the possibility of double contributions. Postings from the UK will generally need to continue paying UK National Insurance contributions for the first 52 weeks. We understand that the UK government is seeking to conclude a new, comprehensive EEA-EFTA wide agreement on social security coordination, including healthcare with the EEA-EFTA states and also a new reciprocal agreement with Switzerland as soon as possible. Employer Responsibilities Where the new Protocol applies, employers should continue to apply to the home country social security office on behalf of the employee going to work in the EU or the UK. This will exempt any host country social security contributions. However, where individuals become liable to the host social security legislation then the employer will be required to register and pay employer social security contributions in that jurisdiction and, potentially, facilitate the withholding of employee social security contributions. Please note that if the employer has no place of business in that jurisdiction then the employee may, by mutual agreement, take on the responsibility for the employer contributions. While relatively common in other European countries, historically, HMRC has not endorsed employees making contributions on their employers’ behalf. Working Abroad Since 2020 Workers posted between the UK and the EU States, Norway, Switzerland, Iceland and Liechtenstein prior to 1 January 2021, should be protected by the Withdrawal Agreement or equivalent agreements. The Withdrawal Agreement states that individuals “shall be covered for as long as they continue without interruption to be in one of the situations ...involving both a Member State and the United Kingdom”. What this effectively means is that a posted worker with a valid A1 certificate who remains on their posting will continue to covered by that A1. Prepared by BDO LLP. For further information please contact Andrew Bailey on 0207 893 2946 or at: andrew.bailey@bdo.co.uk

RETURNING TO WORK SAFELY

New Policies Surrounding Returning To Work Safely, Offering Covid-19 Testing To Employees Many businesses are keen to find efficient solutions to protect their staff returning and travelling to and from the office, but many of them are unclear about how best to integrate a Covid-19 testing service into their business or how to navigate the changing laws and regulations. It's important businesses find reliable, knowledgeable, accessible, and clinically robust testing partner that will ensure staff have access to excellent testing services as and when needed. As we go back to a ‘new normal’ world of work, there are some key areas HR and business leaders need to be mindful of.

Personal Rights - Can Businesses Enforce Vaccines?

Most will be in agreement that the vaccine can help protect the health of employees personally and the wider teams within shared working spaces. Of course, businesses and employees want to go back to work and into a safe environment, but mandating vaccines are not going to be popular for many or possible for all. Legally, there are no statutory provisions that could force employees to become vaccinated. Any medical treatments such as a vaccination, requires an individual's informed and voluntary consent. There are also individuals that may claim anti-vaccination positions due to personal beliefs or health claims and be further protected by Human Rights, Equality Act 2010 and Health and Safety at Work Act 1974. However, employers still have a duty of care to staff. The wellbeing of British workers can’t be overlooked by businesses in this difficult environment.

Vaccinated Staff - Can They Still Get And Spread The Infection?

Whilst the vaccine may protect staff from getting severe illness from Covid-19, it does not protect them from not getting it at all. This also means they can still pass the infection on to others. As a result, it is vital to still make sure we protect others who may not have had the

vaccine or cannot have it. Make sure they still continue to follow hand hygiene, facecovering, and social distancing measures even after you've had the vaccine and encourage employees to take regular tests to monitor infections rates.

Health & Safety Policies - How Will Covid-19 Safety Measures Be Managed In Offices?

With the continually changing workplace landscape it’s a good idea for businesses to update, carry out and monitor risk assessments (as obliged under Safety, Health and Welfare at Work Act 2005). The purpose of these assessments is to identify health and safety risks within the workplace and then take the necessary steps to remove or minimise such risks as identified. With or without a vaccine, the health of staff always needs to be monitored/updated. Regarding the increased risk of Covid-19 and the option of taking regular tests, a reasonable step for an employer to take in minimising the risks, would be to encourage staff through incentives and education, to make the most of testing kits, rather than imposing ultimatums on vaccinations.

Communication And Transparency - In A Quickly Changing Environment How Can Businesses Quickly Adapt?

Giving regular updates and being open about business decisions can help your team understand what to expect and builds trust. If there needs to be a change in policy due to new risk assessments, be realistic about what you are expecting of employees. Changes, if not managed well, can cause massive anxiety with employees, so be sure to discuss any new expectations with staff members directly. Have regular check-ins to make sure they understand the benefits and consequences and look for ways to streamline any transitions if possible. Ongoing health and wellbeing management and support needs to be born from transparency and collaboration between staff and employers. Develop long-term, meaningful health and wellbeing packages, through membership packages and lunch and learn sessions to better support the individuals and business as a whole.

What Testing Is Available?

• Lateral Flow Tests Lateral flow tests help you to efficiently detect and contain coronavirus within your workforce. You can ensure that your employees are safe in the office and give them peace of mind when returning to work. Tests can produce results within 20 minutes and accurately confirm the presence or absence of Covid-19. Employees can be tested prior to coming into work and on a recurring basis, to suit your schedule. LFD tests can be used for Return to the UK testing, for any employee population that is travelling, through the use of the virtual consultation with a professional Health Advisor. Some countries allow a negative LFD test result to gain entry. • PCR And Travel Tests PCR testing can be used for travel purposes (Fit-to-Fly, Test to Release and Day 2 and 8 testing) to ensure your employee population is able to travel. Results are available within 24 hours (from receipt of sample at the lab). For businesses, Covid-19 testing is available as part of a recurrent testing plan or on a oneoff basis, to help keep employees safe. • Employee Health Check Health Checks allow employees to better understand their health and how to manage and improve it. The Health Check includes: an extended panel of blood tests, mental health screening, vitals check, post-Covid check and a management plan tailored specifically to the patient’s results. The purpose of health checks is to gain a thorough medical understanding of an individual with the aim to create a robust management plan so the person can lead a healthier life. Ultimately, this can result in less sick days across your workforce, allowing your company to become more productive and profitable.

SASHA TORY

Head of Business Development And Partnerships at Qured. A government approved provider for Covid-19 testing. www.qured.com

INTERNATIONAL HR ADVISER SPRING

Relocating Internationally During COVID-19: Brew City To Lion City, And The Colorado Rockies To The Swiss Alps As Global Mobility professionals, we all know the logistics of moving expatriates from A-B, but none of us have ever faced managing international relocations during a global pandemic. We’d like to share our personal international relocation experiences over the past six months, in hopes that it will offer advice if you are currently relocating your expatriate colleagues during this global pandemic.

Arrival And Quarantine In Singapore

Like so many others planning to move or travel internationally last year, 2020 required us to adapt and adjust our international expansion plans. As a result, my personal and professional move to Singapore was postponed by about six months. Instead of moving in June, I did not arrive in Singapore until the end of December. As you may know, Singapore had enacted strict procedures for allowing travellers into the country to minimise the spread of COVID-19 within the city-state. This includes entry approval requests, PCR testing and mandatory quarantines. Preparing for my flight and the subsequent quarantine was both daunting and stressful, but while there are many requirements, Singapore does have a system

in place to make arrival and quarantining a smooth process. As we know, anytime you are moving your expatriate employees internationally for work, having all necessary documentation in order is crucial, and even more important now since many additional documents are required. All my documentation was presented and reviewed countless times from airport check-in, to transfer, to my quarantine hotel. Once I arrived at my designated quarantine hotel where I would be spending the next 15 days, much of the worry I had regarding the experience dissipated as I was lucky in my hotel assignment. I could put my worst-case scenario fears to rest. I was assigned a room with large windows overlooking the Singapore River, a small desk with a chair, and enough floor space for a yoga mat. Much better than some posts in various Facebook groups led me to expect. Not that spending 15 days in one hotel room is easy or an experience I look forward to repeating any time soon, but the hotel staff did a phenomenal job taking care of me during my stay. The Wellness staff called daily just to check in and see how I was doing and if I needed anything. The hotel also organised virtual events and activities for those in quarantine including a New Year’s Eve Zoom party; towel folding competitions; Singapore themed crossword puzzle; and exercise/yoga classes.

I know that everyone’s quarantine experience will be different, but here are some tips that helped me through mine: • Manage your expatriates’ expectations – do not expect a 5-star hotel experience, even if staying at a 5-star hotel • Take your own cutlery – I do not know why, but having something other than plastic utensils was very nice • Pack snacks – we were served three meals a day, but it was nice to have some snacks • Take things to do – books, puzzles, knitting, drawing, whatever you enjoy doing to help pass the time and break up the days • Be prepared for it to get hard – I compared my stay to a CrossFit workout: the first third is not bad, you are confident and motivated; the second third is painful, and you may want to give up; but the final third gets easier as the end is in sight • Stay in contact with family and friends – video calls/texting were great distractions from feeling stuck or isolated without any direct human contact in days. For anyone planning to travel internationally who will be required to quarantine, know that you are in good company and that you can do it! Taking some time to prepare can make a world of difference!

Making It Home

Unpacking my suitcases for the last time and stocking my fridge were relatively small tasks, but doing those things made me feel more grounded and comfortable than I have been since leaving Wisconsin in late October. I did not realise that I was carrying an extra layer of tension or discomfort until it melted away by feeling at home again. The past few months have been an incredible adventure and opportunity. I am very thankful for going to both Switzerland and Singapore for WHR’s international expansion, but it has not been without its challenges. After a while, living in temporary apartments and hotels got wearing and the thought of having to pack and unpack yet again was daunting. These feelings motivated me to secure my long-term housing, truly unpack and get settled. While I knew I was ready to feel less transient and more like I was actually

RELOCATING INTERNATIONALLY DURING COVID-19 living in Singapore, I did not expect to feel such a difference so quickly upon moving into my new home. I now feel like I am more in control of my day-to-day life and can focus on establishing a healthy routine. By having a home base, I feel ready to go out and start exploring this amazing new country and all the great things it has to offer. None of this is to say that you cannot do these things while in temporary housing, you certainly can, and I did to some extent. However, when you can customise your space, it relieves some of the mental and emotional burden of moving and starting over in a new city or country. One specific example that had more of an impact on me than I anticipated was putting up some pictures from home. Before I left, I printed photos of my fiancé and I from various trips and events to have with me while living apart. Getting frames and putting the pictures around the apartment has been amazing. Not only does it make the space feel more like my own, but it also makes me feel less alone seeing these photos; they bring a smile to my face throughout the day. This project cost no more than $20 for the prints and frames, yet so impactful on my mental and emotional health! Another example was stocking my fridge and pantry with some staples I know I will use (and know how to use) to make familiar meals. I did a large grocery order and had it delivered the day I moved in so I could stock up all at once. I made a point to pick out a few things that would remind me of home, even if in a small way. Singapore is a foodie’s heaven, and I have tried many delicious new things, but there is something comforting about knowing you can create familiar foods without too much effort. Moving internationally has been a great experience so far, and I have enjoyed experiencing new countries, but being able to make somewhere feel like home again can go a long way!

JENNY’S RELOCATION FROM THE US TO SWITZERLAND (DECEMBER 2020) The Colorado Rockies To The Swiss Alps

As a Mobility professional, my role is to support people relocating internationally. In mid-December, I took on a new role at WHR Group’s Basel, Switzerland, office and embraced the task of relocating myself, my husband, and our animals from Colorado, USA, to Basel, Switzerland. This was preBrexit and mid COVID-19 pandemic. A dual UK/US National, I had certain advantages over my fellow American compatriots. Using my UK passport, I was still permitted to enter and work legally in Switzerland by registering with the Swiss authorities prior to the December 31, 2020, Brexit transition deadline. The first challenge was finding a flight to Switzerland. Restrictions meant there were limited international flights, primarily from larger airports and even those were often cancelled due to changing restrictions. My travel plans changed due to the Swiss government introducing new quarantine laws the day before my planned arrival.

Once my flights were confirmed via London’s Heathrow Airport, I had to complete a Passenger Locator Form 48-hours before traveling. This caused confusion as it was unclear whether this was required for all passengers or just those entering the UK. It was required for all travellers and must be completed with QR code provided to airline staff at check-in and pre-boarding. At that time, no PCR test or other documentation was required but this has since changed. My check-in experience at the Colorado airport was painless, with the usual presentation of documents. Staff were naturally doing a double check of all required documents for international travellers and entry requirements including: • US Passport • UK Passport • Passenger Locator form. My route involved a short layover in Dallas before I boarded my flight to London. In Dallas, every passenger had to get their documents checked again to ensure they were eligible to travel. As I was transiting on to Zurich, I was pulled aside for further verification, showed my UK passport, told to put my US passport away and was allowed to board a very full flight. There was not much difference on this flight compared to travel pre-Covid, except everyone wore masks (some face shields, gloves and even some Hazmat suits), for the duration of the flight. There was still a meal, drink service (with more individual packaging), and the usual entertainment options. Heathrow Airport was very quiet; however, most stores and restaurants were open. This was great for a homesick expat. My final leg, London to Zurich, was full of UK Nationals heading to Switzerland for Christmas skiing holidays. This flight passed quickly, and I was soon landing on the outskirts of Zurich and trying to remember my German!

LINDEN HOUGHTBY

Client Services Manager International - WHR Group, Inc. www.whrg.com

INTERNATIONAL HR ADVISER SPRING

Life In Basel - Two Weeks In!

For me, this is not the first time I have relocated internationally, however, moving internationally in December 2020 was quite different. From this current experience, my suggestions to others are: • Be flexible • Join your local expat Facebook groups • Exercise - it is good for your physical and mental health • Use the employee support services available • Use professionals: Tax, Immigration and Relocation Management Companies. The landscape is changing quickly, so it is key to have SMEs on your side. In the 10 days since I arrived in Basel, I’ve been exploring this city on the Rhine, remembering my German and embracing my European roots! I spent the weekend hiking, and I started my registration and house hunting process with my Destination Service Provider. During the weekend of December 18, UK authorities announced they had identified a new mutant strain of the coronavirus. Subsequently, many countries introduced travel bans on UK residents, including Switzerland. At the same time, flights and ferries were cancelled stranding thousands of people around the world. Switzerland applied back dated quarantine requirements to all travellers who came from the UK starting December 14. When I landed on December 13, I was exempt. The Swiss authorities then removed freedom of movement from UK Nationals, ahead of the Brexit transition deadline. On Tuesday morning, I had registered with the Swiss authorities. As a UK citizen this was straight forward with all relevant documents submitted to the registration office. The entire process took about 30 minutes. It was quick, easy and the staff was helpful. I was required to provide a photo for my resident card, which all foreign residents now receive, however, non-EU citizens need to provide fingerprints too. On Tuesday night, I was alerted that the Basel Council had issued updated guidance

I have experienced a full range of emotions during this relocation on UK Nationals and Brexit; I sent a note to our immigration counsel to see if this impacted me. Wednesday afternoon I received an urgent call from them instructing me to issue revisions to my documents submitted to the Swiss authorities. I duly acted on this and was able to get the submission in before Christmas. This again highlights the need to have SMEs – in this case, immigration counsel on your side who can support through changing circumstances. Two months in and I have my Swiss residence card and applied for my husband’s Swiss Visa. My relocation is very much ongoing, especially when I compare myself to my colleague in Singapore who is already in permanent accommodation. However, I remind myself that our circumstances are very different. I have experienced a full range of emotions during this relocation. These have ranged from excitement at my new role, anxiety at Brexit and COVID-19 rules, to loneliness at being in a new country unable to meet business or personal contacts. My family and I are excited to return to Europe; however, the post-Brexit, Covid ravaged Europe to which I have returned is not an easy place to be. I have relied on the support of family and friends, and also reached out to the Employee Assistance line provided by our health provider. The ability to speak to someone without judgement about my struggles during this time has been invaluable.

My point is that it is critical for companies to support their employees. In terms of practical support, such as extending temporary housing when lockdown means home searches can no longer take place, to ensuring they have access to resources supporting their mental wellbeing during this time, such as Employee Assistance Plans. Relocating internationally in normal circumstances is stressful enough, without doing it mid-pandemic. Companies need to recognise this and support their employees and dependents accordingly. Be flexible and remember, we are human.

JENNIFER ELSBY (GMS, MIM+) Client Services Manager EMEA, WHR Group, Inc. www.whrg.com

ABOUT WHR GROUP, INC.

WHR Group, Inc. (WHR) is a privately owned, client-driven global relocation management company distinguished by its white glove service delivery structure and cutting-edge, customer focused proprietary technology. WHR has offices in Basel, Switzerland, Singapore and Pewaukee, Wisconsin, USA. International offices serve clients’ global needs with 24/7 availability providing pre-assignment, transition, on assignment and repatriation services to multi-language expatriates. With a 100% client retention rate for the past decade, WHR continues to position itself as the trusted provider in global employee relocation. To learn more about WHR, visit http://www.whrg.com or follow @WHRGroup on LinkedIn, Twitter and Facebook.

INTERNATIONAL HR ADVISER SPRING

LGBT+ Mobility In The Post-Pandemic World As vaccine efforts are initiated across the world, we can start to consider life beyond COVID19. Remote working and virtual collaboration will clearly continue to play a critical role in the postpandemic world. Many predictions have been made about what this evolving ‘world of work’ will look like, but how might it affect often marginalised workforce groups such as the LGBT+ community? Recently, Deloitte UK Chief Economist, Ian Stewart commented: “if the pandemic leads, as seems likely, to permanently higher levels of homeworking, it should increase job opportunities for under-represented groups and areas of the country”. Although impossible to wholly predict how the many work-related challenges faced by the LGBT+ community will be impacted post-pandemic, we can draw some insight from the research undertaken by Open For Business, in collaboration with Deloitte and Herbert Smith Freehills, as presented in their report ‘Working Globally: Why LGBT+ inclusion is Key to Competitiveness’ (1). The report makes the case that LGBT+ inclusion is an important component of a company’s ability to successfully operate globally. As part of this research a survey of over 400 professionals, with representation across geographies, industry, sexual orientation and gender identity, was undertaken to better understand the experiences of the LGBT+ community. The challenges and considerations outlined in the report provide an important stimulus for how we can establish a better ‘normal’ for LGBT+ employees working around the world, with particular focus on remote working. The survey found, unsurprisingly, that LGBT+ laws and culture in the overseas location are the two most important factors influencing whether or not LGBT+ people (or people with family members who are LGBT+) accept an overseas assignment, with countries that have higher levels of social and legal LGBT+ acceptance more likely to attract LGBT+ people. Additionally, whilst there is widespread willingness to travel, only 45% of LGBT+ people who feel completely comfortable being open about their sexuality in their primary office felt the same way while

working on an international assignment. Of those surveyed, over 90% did not receive information from their employer about LGBT+ laws, networks and culture in the overseas location before being offered the assignment. The findings indicate that more work needs to be done to ensure that LGBT+ considerations are understood by HR/Mobility professionals and appropriate policies are in place.

The Impact Of Remote Working On The LGBT+ Community

Remote Working will vary significantly from organisation to organisation, and some may find a full or partial return to the workplace is their preferred approach. For organisations that pursue the implementation of a formal global remote working strategy, the impact may lead to a number of benefits such as improved talent attraction and retention - thus supporting a broader, more diverse, talent pool - enhanced employee experience through work-life flexibility, as well as potential hard cost savings. While the rapid expansion of remote working is expected to reduce the frequency of international business travel, the shift towards working in global teams means that international relationships with colleagues, clients and customers are likely to become increasingly important. Regardless of whether these relationships are fostered in person or virtually, embracing inclusivity within them is fundamental to making them work. Among colleagues working in different countries, lack of inclusion is frequently cited as a barrier to team cohesion. The same can be said of relationships with overseas clients and customers, in which establishing commonalities is critical to business success. The challenges associated with working globally are exacerbated for LGBT+ people and their families, who often feel less comfortable disclosing their gender identity or sexual orientation. While research is limited on the subject, 95% of LGBT+ business travellers have hidden their sexual orientation while travelling, because either they felt it made them safer (57%), because they felt it would be easier to get work done (54%) or because they were concerned about anti-LGBT+ laws in the region they were visiting (46%). Although on the face of it, it could be argued that remote working might help with these particular causes for discomfort, for such a nuanced issue it will not necessarily be the case. For example, remote work may lessen the benefit of the cultural exchanges that naturally

arise where people physically work together in situ. It may also be the case that inviting people ‘into the home’ virtually, through remote working, might feel a step too far for some. Then there are the typical challenges often associated with remote working – the potential for isolation, and the challenge of forging new relationships and building meaningful connections – both of which may be exacerbated for LGBT+ employees trying to settle into new roles, teams or cultures. Therefore, as is often the case for challenges faced with a global and diverse workforce, one size does not necessarily fit all. A formal remote working programme, combined with the flexibility to deal with situations on a case-by-case basis, will help in dealing with these issues. For those that choose to work remotely, the programme should encourage inclusivity and support to overcome such barriers and ensure that LGBT+ staff are able to continue to access familiar support networks and LGBT+ allies.

LGBT+ Inclusion And Business Competitiveness

Whilst inclusion is imperative regardless of the business or economic case for change, wider Open For Business research shows that organisations that are not inclusive are likely to be less competitive. LGBT+ inclusion for both virtual and physical globally mobile roles can positively impact the competitiveness of global companies, and the countries in which they are based. It is also an important component of an organisation’s ability to operate effectively globally, today and in the future. Whilst we cannot yet fully appreciate what the world of work will be like in the post-pandemic era, the challenges and considerations for LGBT+ employees working globally should be a key focus for corporates as part of their diversity & inclusion agenda. Revisiting strategies in this area regularly to account for circumstantial changes to existing challenges/barriers, or the arrival of new ones, is key to ensuring ongoing effectiveness from an LGBT+ inclusion perspective. The full Open For Business ‘Working Globally’ report can be found on their website www.open-for-business.org / working-globally-report. Reference: (1) McGivan, T., Altincekic, C., & Chatenay, E. (2020), Open For Business, “Working Globally: Why LGBT+ Inclusion is Key to Competitiveness”.

INTERNATIONAL HR STRATEGY

Some steps that organisations can take to support LGBT+ employees include: ASSURANCE

PROVISION OF INFORMATION

FAMILY

It is important that employees are assured that their career progression will not be impacted if they do not accept the international opportunity on the grounds of sexual orientation or gender identity.

Ensure employees are provided with sufficient information about the overseas country before deciding to take on an international assignment. A number of online resources are available, but companies may wish to consider creating their own resources to ensure the information is specific to the audience concerned. In addition, understand whether the role can be performed in full or in part on a remote basis if this would be preferable for the individual concerned.

It is important to check in advance if an employee will be travelling with a partner (or LGBT+ family member) and if all policies/practices are inclusive. Is there an opportunity for the individual to work remotely from home if the legal position for LGBT+ partners in the overseas location is different from the position at home?

EMERGENCY SUPPORT

CONFIDENTIAL CONTACTS

Check to see if emergency support providers offer evacuation and emergency support to LGBT+ assignees and make employees aware of this.

Nominate business contacts in the home and host countries with whom the employee can speak if in need of guidance, support or reassurance. Ensure that appropriate communication channels are in place in the remote working world given that impromptu catch ups are less likely.

NETWORK SUPPORT

FLEXIBILITY AND EMPATHY

ASK FOR FEEDBACK

Providing an internal social network or mentor system can be a valuable source of information, especially in a world where in person connections will be less frequent.

During a secondment, businesses may provide additional support in the event that the employee is unhappy or isolated. Such support can include voluntary reassignment or the offer to return home early.

Asking employees who have just returned from secondment for feedback can help shape future policy and process improvement.

LAURA BURTON

Associate Director, Global Workforce Analytics, Deloitte LLP D: +44 113 292 1301 E: lburton@deloitte.co.uk www.deloitte.co.uk/globalworkforce

DELOITTE - GLOBAL WORKFORCE

RUMI DAS

Director, Global Workforce, Deloitte LLP D: +44 20 7007 0433 E: rudas@deloitte.co.uk www.deloitte.co.uk/globalworkforce

Deloitte’s Global Workforce team partners with organisations to establish future-proof global workforce strategies, tailored to client specific business and talent objectives. We embrace design thinking and are data-driven to help clients reimagine and transform their approach to talent mobility, focusing on areas including policy and process design, strategic and operational transformation, global talent strategies, digital innovation, planning and deployment, and workforce analytics. Find out more here http://www.deloitte.co.uk/globalworkforce.

TOM MCGIVAN

Research & Advocacy Fellow, Open For Business Associate, Business & Society, Brunswick Group D: +44 (0) 7730 286 074 E: tmcgivan@brunswickgroup.com LinkedIn: www.linkedin.com/in/ tommcgivan/ Twitter: www.twitter.com/TomMcGivan www.open-for-business.org

INTERNATIONAL HR ADVISER SPRING

What Are The Expectations Of A Destination Service Provider In 2021? Over 12 months ago we entered a pandemic of monumental proportions. COVID-19 transformed the whole world and much of how we live, bringing both challenges and opportunities.

Limited International Travelling – Global Mobility Transforming And Re-Focusing Priorities

Border closures, country lockdowns, quarantine requirements and restricted travel have all impacted the relocation industry. From the moment the first countries went into lockdown international travel became very limited and global companies had to adapt immediately to set up remote and global working environments. For Global Mobility, this meant a re-focus of operational priorities and a reorganisation of their roles in managing and maintaining mobility as much as possible. According to Santa Fe Relocation’s annual Global Mobility Survey findings, formal assignments were expected to decrease in favour of International local hires, short-term business trips or virtual assignments. “The responses have shown flexibility in policies, internal resources, and the valueadded principle will need to be considered. Global Mobility will always be necessary, but the purpose for the utilisation of talent mobility will see a shift in the coming years to a more sustainable programme”- Cassi Bauer, Director, Global Mobility, Oceaneering - about Santa Relocation’s Global Mobility Survey 2020/21 ‘Repurpose: challenging change.(1)

Specialist Destination Support Is Becoming A Priority

Global destination service providers (DSP) have worked hard to keep their customers proactively informed on the changes affecting their mobility programme. Frequent COVID-19 reports and online COVID-19 tools are provided to help organisations to make informed decisions and act with duty of care when deploying their employees on international or domestic assignments. It became very clear for global destination service providers from the very first day of the pandemic that any assignment or relocation would only be possible under two conditions: if legally possible, and if the employees’ safety and welfare remains uncompromised.

As a result, many practical new services were developed to address the second condition, employee safety and welfare: • Travel arrangement support with additional comprehensive COVID briefing • COVID support services: COVID test and vaccination compliance, quarantine advice and preparation • Flight eligibility check: fit-to-fly guidance • Safe and reliable airport transfers in clean, hygienic vehicles • Quarantine basket with local groceries and hygienic products delivered to employees’ accommodation to limit their need to shop, or to support in quarantine.

"Leveraging Technology With Human Empathy Is Key During These Challenging Times”

The typical accompanied on-theground destination services needed to adapt. They are now either assisted by destination consultants with a preliminary health declaration and strict social distancing measures applied, or through interactive virtual services designed to be enjoyable from the security and comfort of the employee’s home or temporary accommodation, such as: • Virtual home search • Virtual school search • Virtual orientation and settling-in services. These are being provided in a few different ways: 1. Real-time visit of properties by local destination consultants. It uses web-based visual technology to present the housing units or schools allowing employees and their family to ask real-time questions; or

2. Online face-to-face sessions where the destination consultant gives a comprehensive location overview with pre-recorded virtual tour items, e.g. city tour, shopping options, medical facilities and more. He will also answer any related questions and present the housing and schooling options. Virtual Departure services have also been in high demand when assignments were terminated with immediate evacuation. Often without a plan in place, the support of a reliable global destination service provider with calm and professional support and practical advice is essential. “In summary, the key message is realtime home/host knowledge, planning and tactful expectation management of relocating employees and their family. The trick is to keep communication simple, while dealing with emotional, stressful and often ambiguous situations”. - Montserrat Lopez, Relocation Director, Santa Fe Relocation.

Global Destination Services Technology Is A Key Platform For Change

Global work requires companies from all industries to embrace greater collaboration, flexibility and innovation. Global destination services are provided, therefore, in a more interactive working-style, utilising technology more than ever through video calls, online meetings with the camera on, and virtual tours. Extended 24/7 time-zone coverage and technology support are now a basic requirement and expectation.

WHAT ARE THE EXPECTATIONS OF A DESTINATION SERVICE PROVIDER IN 2021? Throughout the service delivery, Global DSP teams are supported by innovative technology solutions using more direct, informal chat-style or short messaging solutions. These are captured and recorded in their relocation technology platform for date-and-time stamped case follow up. Technology brings value in Global Mobility, see Fig. 22.

The Wider Perspective: Thrive And Embrace Change

COVID-19 accelerated opportunities in the destination services industry for those who were already organised and set up for global work with a wider perspective on the challenges and the ability to offer a globally coordinated and end-to-end supported service model. This has proven to be literally lifesaving in the time of a global crisis. “Global deployment of talent is still considered important to achieve business and talent objectives. Physical mobility will continue where possible, with the use of more varied assignment types”. - Global Mobility Survey 2020/21 ‘Repurpose: challenging change. The pandemic has exposed fundamental weaknesses in many areas of our personal and professional lives, however, as the world opens up, we anticipate that Global Mobility will benefit from and continue to require service delivery models created

during the crisis - innovative, safe and reliable destination services solutions. “Mobility is not disappearing in a (post) COVID-19 world. It is evolving and challenging all of us who are passionate about this industry to thrive and embrace change in all of its forms”. - Yann Blandy, Owner & Chief Executive Officer, Santa Fe Relocation.

Resource: 1. Santa Fe Relocation’s Global Mobility Survey 2020/21 ‘REPURPOSE: Challenging change. https://www. santaferelo.com/en/mobility-insights/ global-mobility-survey/globalmobility-survey-2020-21-repurposechallenging-change/).

BETTINA ZBORAY

Head of Global Destination Services at Santa Fe Relocation. Bettina has spent over 20 years in different Global Mobility roles, both on the corporate and the service provider side; including client management and advisory functions. She has extensive experience in communication and works efficiently with business stakeholders, public organisations, vendors and co-workers. She is best placed to understand and work through the challenges Global Mobility is facing today and displays sensitivity and natural duty of care. One of her recent key project was transforming Santa Fe’s destination services through technology and innovation to deliver a true human and digital experience. Bettina can be contacted at: Bettina.Zboray@SantaFeRelo.com About Santa Fe Relocation: Santa Fe’s mission is to deliver exceptional relocation experiences for our customers, supporting them with destination services, moving, immigration and assignment management. Visit: www.santaferelo.com

INTERNATIONAL HR ADVISER SPRING

A Foreign Country, A Pandemic, And Kids' Education Every year, hundreds of thousands of families pack their bags and move to a new, foreign country. Some do it for a different way of life, a career, or a myriad of different reasons. Normally, they experience the excitement of a new location, novel foods, and fascinating cultures. Sure, they also experience homesickness, the anxiety of making new friends, and the incredible frustration of having something break and trying to replace it at the local hardware store - where their home language isn’t spoken and the broken item looks different than it would back “home.” Living abroad comes with some of the highest of highs and the lowest of lows in a normal year. All of that changed in 2020. Due to the worldwide health shutdown, many of these families that were already in the country have been sent home or threatened with the possibility of leaving. Some foreigners are even threatened just by having license plates from another country. To be frank, 2020 was not kind to humanity at large, but it is proving incredibly difficult for mobile families. Oh, and 2021 isn’t starting off so great either! While I can’t determine when you can eat the best döner kebab in Germany (for the record it is at Kalendar found at Gartenstraße 1 72074 Tübingen) without a mask and with all of your friends, I can tell you that educating children doesn’t have to be the stressful situation it has turned into this year. While many schools, both local and international, have remained closed and many of them keep moving the goalpost on when they will re-open, one thing continues to be true is that, “These schools weren’t fitting the needs of a third culture family anyway.” That raises the next question, “What does a school that supports families look like?” The following are several aspects of schools that are built around the needs of mobile families.

No More School Interruptions During Fly-In, Fly-Out Events

Mobile families are just that, mobile. A school built for these families recognises

this and that some of these families are on short-term assignments. Others have a spouse/parent engaged in FIFO (or DIDO standing for drive-in, drive out), but the family has a desire to stay together and ensure their children’s education, teachers, and classmate relationships remain intact, regardless of where in the world they find themselves. Choosing a school with a great digital infrastructure is a key component to maintaining these wishes and serving families abroad.

While many schools, both local and international, have remained closed and many of them keep moving the goalpost on when they will re-open, one thing continues to be true is that, “These schools weren’t fitting the needs of a third culture family anyway”

In Year Movement No Longer Pauses Student Education

One thing we’ve learned this year is that technology can solve a lot of time and space issues. Classroom education is no different. Why should a return trip to their home country be limited to only non-school months? What if there are situations that require family travel midyear? Many times, mobile families find themselves returning home to be with a loved one experiencing health issues and an extended stay is required. Education shouldn’t, and now needn’t, be limited to one building. Families shouldn’t have to make the decision to pull their kids out of school or enroll them in a new school for an extended return. A good option for mobile families is a great digital programme with a built-in flexibility. There should be some flexibility to school from another city, region, or even country with little to no adverse complications. From an education perspective, mobility between schools is one of the quickest ways to fall behind. Just because you have to change where you rest your head that night, doesn’t mean that the student should fall behind academically.

Travel The Region Without Missing Classroom Instruction

One of the biggest reason’s families decide to travel internationally for extended periods of time is to introduce their family to new cultures, experiences, and the history of the country where they land. The problem many face is the parent’s work schedule and the students school schedule often don’t align for as much travel as the family anticipated. Finding a school that values the hands-on experience of walking to the library of Efés (Ephesus) and following the footsteps of Cleopatra and Mark Antony along Harbour Street should be a top priority. Additionally, students can still access their schoolwork, attend live class sessions, and work through their curriculum from the backseat of a car, train, tuktuk, or even a hotel.

Supplement Your Existing Offering

Perhaps the expatriate family is settled and that a full-time in-person experience, is the best option for them in the country they

A FOREIGN COUNTRY, A PANDEMIC, AND KIDS' EDUCATION are in. Great! The next question is, “Are their kids able to take all of the courses they want in their current schooling option”? If the answer is no, investigate digital options where one-off classes are available. Don’t have AP Calculus? No problem. Take that remotely. Want another world language than what is currently offered - take it virtually! Did their child fail a class and they need a way to recover that credit/retake it? How about a student trying to graduate early and they want to work more quickly through a course or two? Digital solutions exist for all of these exact situations. Digital learning is a developing sector and there are many options springing up as expatriate families start to realise the flexibility that the digital option affords todays mobile family is the way forward. A digital school also solves one of the most pressing problems an expatriate faces when they are offered the perfect role, but in a country that doesn’t have the appropriate education for their family. Enrolling in a digital school means that the school can now come to the child rather than the child going to the school and the curriculum can be managed more closely based on the expatriates countries education system and catered to each child’s needs.

CHASE ESKELSEN M.ED.

Chief of Staff E: chase@verano.org Chase Eskelsen began his educational career as an administrator at Texas Virtual Academy. He then worked with a local Texas ISD to launch the Texas Online Preparatory School. He supported the growth efforts of each of the campuses (grades 3-12) and helped create an operational foundation for success before transitioning to the K12 Inc. National Academy Policy and Public Affairs team where he supported online and blended schools nationwide. He completed his tenure with K12 Inc. as the National Director of Board and Partner Relations. Mr. Eskelsen now leads an education non-profit, Verano Learning Partners. The Verano team has been tasked by their board to launch or partner to develop new and innovative school models. They have opened three new schools, 2 hybrid and one full-time online, during his time with the organisation. Mr. Eskelsen has his Master’s in School Administration and wrote his thesis on the topic of Education Policy for Virtual School Programmes. The Bridge School is a Verano partner school that focuses on providing an accredited, NCAA eligible American educational experience for students K-12 all around the world. To learn more about the school, please visit www.bridgek12.org. Want more information on finding the right international school for your family? Get our FREE CHECKLIST, “Questions to ask when Choosing an Online School” here: https://bridgek12.org/checklist/.

INTERNATIONAL HR ADVISER SPRING

Finding That Healthy Balance With Devices Distractions are abundant in our world - and our laptops, tablets, and smart phones are a significant contributor to those distractions. We grab our smart phones when they beep or ring and scroll through various apps any time we’re bored or curious. Looking at screens all day long can be distracting, especially when trying to get work done that requires actual thinking. However, there are many technology benefits, particularly in times like these when many of us find ourselves far away from our loved ones. There are two sides to this argument, and ultimately, it’s about establishing a healthy relationship with technology. To find this balance, we’ve outlined a few simple tips that allow you to stay connected with distant friends and family whilst also looking after your wellbeing.

Distractions are abundant in our world - and our laptops, tablets, and smart phones are a significant contributor to those distractions Limit Phone Time

One of the first things many of us do in the morning is check our phones. A study found 80% of smartphone users check their mobile phones within 15 minutes of waking up every morning (1). This can lead us to feel an urge to address pending messages or urgent emails

immediately. This is often unnecessary. We should try to make a conscious effort to do something else in the morning before reading messages, such as having breakfast, taking a shower or a morning exercise regime. It might be worthwhile making a schedule for when you use your devices. This could include staying off certain apps for a day each week or only using technology between 10 am and 6 pm, for example. Most smartphones even have settings that allow you to limit your screen time to specific hours of the day. Whatever it is you do to create this, balance can be beneficial in the long-term for your wellbeing.

Body And Mind

Try not to get carried away by the online world and look to use it more productively. It’s essential to keep active, particularly as we continue to work from our homes. It is nice to get outdoors in nature for a walk or run but we realise many are still facing lockdown restrictions, with gyms closed or normal face to face sports or exercise classes still cancelled. In those circumstances you can look to the web as a resource of activity to still get physical exercise. There is a whole realm of fitness resources online that can help boost your daily energy and enhance productivity, in between your working day. UnitedHealthcare Global’s Optum My Wellbeing app contains various challenges, such as step counts and cycling challenges to allow you to be more active and improve your fitness. Not only can you track your progress, but you can track it against others worldwide, giving you a fun, interactive way to connect with friends and family.

Take Regular Breaks

It’s essential to take your eyes off your screen and refocus your attention. Regular time away from your devices, such as a short walk around the park or to make yourself a refreshment, not only helps recharge your energy levels but can also help you to work more efficiently (2). Often, we find ourselves in a position where we are glued to our screen, whether it be a looming deadline or waiting to hear feedback from a customer. Over 70% of people sleep either holding their smartphone, having it in bed with them, or having it on their nightstand (3). We know

that it’s sometimes hard to move away from our devices, particularly in high pressured situations, but there are ways you can make it a little easier on yourself. Try changing your screen to black and white and/or turning it onto night mode when you go to bed. This can help your eyes and brain relax when working long hours.

However, there are many technology benefits, particularly in times like these when many of us find ourselves far away from our loved ones This same guidance applies to children as well. Depending on lockdown restrictions across the globe, many children continue to spend a considerable amount of time being educated online. Its important parents ensure children are balancing their time on and off screen. Although there is an expectation to be online learning for most of the day, make sure kids are taking regular breaks. Encourage your children to have lunch outside, stretch during breaks between classes, and move away from the screen at the end of the school day.

Create A New Routine

Technology has evolved significantly – and we can use these advances to our benefit to help balance our digital and normal daily

FINDING THAT HEALTHY BALANCE WITH DEVICES

However, if you strike the right balance, you can quickly establish a healthy relationship with your devices lives. Schedule incoming emails with an app. This will collect all your messages and deliver them to you at certain times of the day. This can help you to prioritise your workload. Scheduling a few times a day can be much more efficient than shifting your focus away from other important tasks every time you receive an email. It's also important that when taking a holiday, you do everything you can to have some healthy downtime and switch off from work pressures. Try to turn off your email notifications when you are on leave or limit yourself to checking them once a day. Ensure everyone knows you are taking a holiday, and whilst offline leave another point of call to contact during your absence.

That way, you can recharge and come back motivated to work. We know that all this is often easier said than done. Many are required to be responsive 24/7 and use technology as a primary tool to stay connected with distant loved ones. However, if you strike the right balance, you can quickly establish a healthy relationship with your devices. References: 1) www.nu.nl/files/IDC-Facebook%20 Always%20Connected%20(1).pdf 2) www.wearewildgoose.com/uk/news/theworking-from-home-employee-survey/ 3) www.sleep.org /is-your-smartphoneruining-your-sleep/

JOHN KAYE

Market Development Director, Europe, UnitedHealthcare Global E: John.Kaye@uhcglobal.com www.uhcglobal.eu

2021 Global HR Conferences FOR GLOBAL HR PROFESSIONALS ONLY

All being well, we are planning the next

Global HR Conference for October 2021 If you would like to register your interest in attending this event please email: helen@internationalhradviser.com These one day events are for Senior In-House Global HR professionals only and are FREE TO ATTEND There will be FREE SEMINARS on topics that affect your role in Global Mobility and there is also the opportunity to network with the speakers and your fellow peers. We look forward to hopefully seeing you in October and in the meantime, stay safe and well. Best wishes, Helen Elliott & Ben Everson

International HR Adviser The Leading Magazine For International HR Professionals Worldwide

INTERNATIONAL HR ADVISER SPRING

Seven Tips To Manage Your Global Team - Are You Ready For Asynchronous Working? Forget remote working, it’s all about asynchronous working thanks to an increase in global teams becoming the norm and changing the traditional workplace. Departing from the classic in-office, same-country model, global teams are creating a robust new workforce, and global teams create asynchronous working styles that go against conventional practices. Despite all of the business benefits, you might think there are many challenges that global teams face. One staff member might be gearing up for work over coffee while another might be cracking an end of day beer. Despite this, a global team structure can be one of the most efficient and exciting staff models. New research from the UK Government and jobs website Indeed reveals offering flexible working arrangements increases job applications by 30%.

What Are The Benefits Of Asynchronous Working?

Asynchronous working styles go against conventional practices. When you think back to the classic 9-5 office job, we have a popular idea of work as a physical place that’s inhabited in real-time. This older model simply doesn’t make sense when you’re engaging with global teams. This style can streamline workflow processes and free teams from unproductive meetings. Of course, meetings will always have their place in the work environment, but a workday weighed down by meetings could be costing your business money. Did you know that approximately £37 million is spent on meetings of which half are considered not to be worthwhile? Asynchronous working can keep your meetings relevant and dynamic. Asynchronous working has been shown to have some other amazing benefits among team members. Asynchronous communication can lend itself to big chunks of focus time and help your team work between multiple time zones. Closer to home, it can also contribute to a sense of work/life balance for remote workers and fit

in with team members’ personal productivity preferences and personalities. With a few changes in operations and communication styles, you can optimise your workforce for asynchronous working and achieve amazing results together.

Having a global team model can transform your business, giving it an edge by broadening your global network and knowledge pool How Can Global Teams Help Small Businesses?

Having a global team model can transform your business, giving it an edge by broadening your global network and knowledge pool. When you have geographically dispersed team members, you have access to highly skilled specialists and unique insights. Generally small businesses seek local employees and can often struggle to source top talent within a small radius of their workplace. Utilising global teams can take away that frustration, make your small business more competitive and open you up to a world of amazing opportunities – literally! But how can small and medium-sized businesses access global talent without the HR resources of large companies? A Professional Employer Organisation (PEO) is the answer. A PEO is an HR solution that manages payroll, benefits, remuneration,

administration, employment taxes, HR guidance and more, in accordance with local government laws.

How Do You Create An Effective Global Team? 1. Organise Regular Meetings For Your Whole Team

Before we dive into asynchronous working hacks, let’s acknowledge a classic work practise, the tried and tested team meeting. This may be an obvious one, but organising a regular meeting for your team is an absolute must! The point of difference for organising meetings for socially distant teams? Meetings should be thought of as essential collaborative opportunities. As your common time available will be limited, use this time wisely to work through a group project or to unpack ideas. To completely utilise these time slots, organise a structure and circulate an agenda so staff can come prepared. Put a regular meeting in your staff members’ calendars and make sure you stick to it. Make it easy to access, by using Zoom or an equivalent online meeting tool. Encourage everyone to turn on their videos so you can see each other, as you would if you were attending an in-person meeting. Research finds that up to 73% of meetings conducted by video finish on time and yield better results. Video meetings also open up virtual cues, which help team members build trust and empathy.

2. Keep In Touch With Online Notifications

As meetings should be reserved for team discussions and collaborating, company news and information (unless sensitive) should be delivered virtually. Whether it is a regular email blast, a shared Slack channel or an online HR platform, be sure to keep your staff regularly updated. It’s also a great idea to include personal announcements about your team in these communications. Whether a member of your team is about to get married, someone has completed a marathon or a team member has welcomed a new baby, sharing life milestones can give your team talking points and make them feel more connected.

GLOBAL TEAM Find a way to make these announcements stand out, as it can be easy to lose messages with busy work schedules and crowded email inboxes. You’ll get extra brownie points from your staff if you share it on a channel where your staff can easily send reactions and comments without a clunky reply-all email.

3. Use Task Management Tools

Task management technology is one of the handiest tools in your arsenal for asynchronous working. Task management systems are cloud-based programmes that allow staff members to keep track of their colleagues and their own tasks. Using task management can help you organise your team’s work. When you enter a task in these systems, you can assign them to one (or several) employees, set deadlines and elaborate with sub tasks. Most systems have comment sections where your employees can update each other with feedback or notes. When you use task management programmes, colleagues working on shared projects can pick up where others have left off. This reduces the chance of doublehandling tasks and makes working towards deadlines easier.

4. Get Your Team To Personalise Their Profiles

Conversing with an icon everyday can become a little strange after a while. Your team is made up of unique individuals with different interests and personalities – encourage them to share it! On the platforms you use regularly, like email and instant messaging, make sure each staff member has uploaded a photo of themselves. If there’s a spot to write a bio, ask them to write a few lines about themselves. Encouraging team members to customise their profiles not only shows them that you’re interested in them on a personal level, but also makes them more approachable to other staff for informal interactions.

5. Be Conscious Of Time Zones

Time zones can make global working tricky, but confusion can be avoided with a little forward planning. Don’t try to organise meetings ad-hoc, ensure you find a time that works for all zones for regular catch ups. If timings are really difficult to match, like Sydney to London, alternate your meeting times week-on-week, so that the same team isn’t continually inconvenienced. Technology is your best friend here. Live by your calendar and don’t expect meetings to happen in a spontaneous fashion. Share web-based time converting tools with your team, which allow you to load your favourite time zones and easily match times in the future.

6. Talk Like A Global Team

If your business was established before your global team was introduced, or still has a HQ in a particular city, it might be tempting to talk about your company as if it’s ‘based’ only in one location. This can be alienating to your distanced team. When meeting with your team, don’t push small talk about local weather or any social events near your HQ location. Be conscious of your language in meetings and over email – try to avoid using a lot of cultural slang. Although it can have it’s novelty, don’t make a habit of adopting local language often. When you’re organising team celebrations, ensure you include your team members around the world. Whether that’s by organising a gift to be delivered to your employee in their home country, or by organising a virtual event for a suitable time – your staff will appreciate the effort!

calendar, where employees can make a note of incoming holidays and leaders can be across them well in advance.

Embrace Becoming A Global Small Business!

In short, managing a global team may sound intimidating, but the benefits infinitely outweigh the challenges, and by using these tips you can harness the power of global teams that work.

7. Be Mindful Of The News In Your Employees Countries And Remember Cultural Events

It can be difficult to focus on work when something significant is happening in your country. Your people may be at a distance from you, but each will need support if major weather, social or political events are affecting their day-to-day. Keep your eyes on the news in your employees’ countries, and consider c reat i n g a n ews dashboard or following world news websites to stay aware of events. If you have the knowledge and understanding of the situations your employees are encountering, it will make them a lot more likely to seek support. Be an empathetic leader, take the time to listen when an employee reaches out, and follow up with personal interest. Being an international employer is also a great opportunity to build your knowledge about cultural events around the world. Join your staff in celebrating their national holidays and be conscious that some staff may need time off to participate in religious events. A great way to keep on top of this is to create a shared multicultural events

ALEX HATTINGH

Chief People Officer, Employment Hero www.employmenthero.com

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Directory

Seven Tips To Manage Your Global Team - Are You Ready For Asynchronous Working?

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Finding That Healthy Balance With Devices

A Foreign Country, A Pandemic, And Kids' Education

LGBT + Mobility In The Post-Pandemic World

Relocating Internationally During Covid-19: Brew City To Lion City, And The Colorado Rockies To The Swiss Alps

What Are The Expectations Of A Service Provider In 2021?

New Policies Surrounding Returning To Work Safely, Offering Covid-19 Testing To Employees

Global Tax Update

Planes, Trains And Liabilities

Working Remotely Overseas During The Covid-19 Pandemic