International HR Adviser Summer 2021

SUMMER 2021

ISSUE 85 FREE SUBSCRIPTION OFFER INSIDE

International HR Adviser The Leading Magazine For International HR Professionals Worldwide

FEATURES INCLUDE: AI – The Next Frontier For Tax, HR And Global Mobility Digital Nomad Visas: A Work Permit Without The Red Tape?

Global Tax Update • Tax Issues: Assignee Tax Myths • Employee Benefits What Are The Three Key Areas Of Opportunity For Mobility Programme Cost Optimisation?

Business Travel: To Pre- Or Not To Pre- • Refreshing Your Employee Wellbeing Programmes ADVISORY PANEL FOR THIS ISSUE:

CONTENTS

In This Issue 2

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What Are The Three Key Areas Of Opportunity For Mobility Programme Cost Optimisation?

John Rason, Santa Fe Relocation

Global Tax Update Andrew Bailey, BDO LLP

Tax Issues: Assignee Tax Myths Andrew Bailey, BDO LLP

AI – The Next Frontier For Tax, HR And Global Mobility Howard Cooke, Deloitte Tax Venture and Alister Taylor, Deloitte’s Global Workforce Analytics

Refreshing Your Employee Wellbeing Programmes Janette Hiscock, UnitedHealthcare Global, Europe

Digital Nomad Visas: A Work Permit Without The Red Tape?

Alastair Mason, Smith Stone Walters Global Immigration

To Pre-, Or Not To PreTom Crosby, GT Global Tracker

New Survey Uncovers Travellers’ Requirements For Return To Responsible Business Travel Wakefield Research & Concur

Employee Benefits: Employees Say Their Benefits Don’t Reflect The Current Situation Benify

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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.

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What Are The Three Key Areas Of Opportunity For Mobility Programme Cost Optimisation?

In this article, extracted from Santa Fe Relocation's white paper, Mobility Programme Cost Optimisation, we provide a comprehensive review of focus areas in establishing the optimal Global Mobility programme to align with your organisation’s purpose and desired contribution from Global Mobility.

We explore the significant opportunity for optimising programme effectiveness, principally focusing on three areas of visible cost savings: 1. Programme management - How organisations structure their service model combining people, process and technology to support the international talent mobilisation.

2. Individual employee relocation and assignment costs - Business case for people investment, policy type which

drives compensation, over-base allowances such as cost of living indices, assignment/ relocation and host country conditions.

3. Employment tax and social security planning - Effective tax and social security planning should be factored into both the policy development and on-going operational delivery of relocation and assignment management solutions.

Cost Optimisation Potential

To illustrate the full potential for total cost optimisation, it is important to understand the cost profile of the total programme framework (See Fig. 3). As an illustration, a Global Mobility programme with a crossborder assignee population of 20 long-term assignees can cost €6 Million per annum in addition to mobility employment costs.

In some cases, this cost information is known at local level but not consolidated and presented at group board level.

Creating a more transparent awareness of

talent investment and talent performance will increasingly become a necessity in supporting organisational growth and optimising effectiveness.

1. PROGRAMME MANAGEMENT Resourcing Model

Optimising the roles and value contribution of all stakeholders that engage in Global Mobility.

Repurposing The Role And Focus Of Global Mobility

Often, transformation of Global Mobility can form part of a wider people transformation plan driven by leadership.

Equally, Global Mobility transformation may be a discrete focus on that part of human resources. Identifying those roles and activities that should be delivered inside the organisation and those that could be better delivered by an external specialist partner will be part of the evaluation.

Fig 3: Total Programme Costs - example using a sample programme of 20 long-term assignments

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MOBILITY PROGRAMME COST OPTIMISATION As an example, in Fig. 5 we highlight the views of Business Leaders of the roles and value drivers that they would like Global Mobility to focus on.

Prior to any transformation process, here are key questions to assess the current situation, in preparation of ideating desired future programme design.

Team Resources, Ratios Of Staff To International Deployments • How is the internal Global Mobility team currently structured?

• Is it fully dedicated to Global Mobility or are they hybrid roles?

• Team roles today and near future?

• Shifting competencies-does the organisation want the GM team to refocus on strategic initiatives? (Fig. 5) • How many relocations are managed by each team member?

• Will an external specialist partner(s) provide a more flexible model to align with changes in demand?

• What is the true number of people supporting the GM programme, including local HR, payroll, finance?

• What is the scope of responsibilities, for example, does it include all relocations, including international hires?

Programme Delivery: Service Delivery Model And Digitised Systems

Global Mobility teams need to control and co-ordinate multiple stakeholders both internally and externally, as well as the relocating employee and their family unit. Cost saving opportunities are therefore a function of having clarity on how the organisation wants to set up their programme, defining the re-sourcing strategy and the supporting technology platform.

As well as determining what activities are managed inhouse, consideration of technology is important. Do you invest in buying or licensing specialised mobility software, or do you prefer to have access to an external provider’s system?

Part of the cost optimisation initiatives should include decision making on whether there is a necessity to have co-ordination from one location globally or have regional

or indeed local presence. While a local HR or Global Mobility employee may enjoy the work and make representation to maintain the need for a local presence, this may be an opportunity to streamline processes, or use technology to ensure real-time transparency, so that the local service provider can maintain contact with a regional or global coordinator and thus ensure a more holistic overview of operational delivery.

The trade-off too, is that organisations have a duty of care, and establishing quality standards and key performance indicators for supply-chain will ensure a balance between competitive pricing and quality.

Supply-Chain

A significant cost saving opportunity lies in evaluating the end-to-end Global Mobility supply-chain. We explored this in Fig. 3. Part of total cost optimisation is an assessment of whether or not there are suppliers for

Fig. 5: Business Leaders’ view of where Global Mobility spend most time and should spend most time

International Business Travellers

• Is compliance management and co-ordination of international business travellers within this remit?

• Are business travellers being considered as an addition to Global Mobility’s brief?

• Who is accountable and who is responsible?

• What systems manage the process?

Opportunities

• What is the internal Global Mobility team’s core purpose today and in the future?

• Co-develop a Global Mobility plan with internal stakeholders to establish what value and contribution is required over the next two to five years, bearing in mind the talent development and acquisition strategy. Is this predictable or likely to be more reactive to changing business and organisation priorities?

• Establish the full cost of internal employees supporting Global Mobility - all fixed and variable costs, including the cost of long-term retirement provisions for employees, annual leave and training and development costs • Establish a balanced full comparison of a fully loaded resources cost model • What roles could be better delivered by an external specialist and what is core to the organisation that should sustain organisation culture, values and knowledge of legacy decisions on policy and talent?

• How can the organisation maintain leading edge practices and knowledge to deliver the right experience for all stakeholders?

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each aspect of the international relocation process who can offer a global, regional, or local service.

Apart from establishing key selection criteria such as scope, transparent pricing, quality, credentials, systems, business continuity, it is also very important to reflect on the communication and time resource challenges of having multiple providers for one or more service lines.

Analytics

A business case for change that presents a story without data and insights, remains a story.

And a business case with analytics and insights becomes a compelling reason for leadership to invest time considering the proposal.

Ultimately, the ability to systematically capture and report on financial and talent data, combined with qualitative evaluation of external supply-chain, should drive more visibility and engagement with leadership.

It is therefore essential that qualitative and quantitative information is available, in a realtime environment.

Whether the data focuses on feedback on employee experience, forecast cost versus actual cost, performance against KPIs, it is essential that the solution is part of a wider transformation process.

2. INDIVIDUAL EMPLOYEE RELOCATION AND ASSIGNMENT COSTS International Talent Investment Plan - Creating A Business Case

• How are formalised international work arrangements established?

• Determine the purpose and desired outcomes, who will benefit from the investment? What is the return on investment (ROI)? Selecting the right mobility policy category is critical to determine the type of policy application, the preferred candidate profile, and whether the arrangement is a one way permanent/indefinite relocation or a temporary assignment for up to three to five years maximum • This can be supported with a full cost forecast based on the policy type and other factors such as duration, and family size.

Benefits

• An audit trail with executive authorisation • If original executive sponsors move on, there is business continuity • Clarity on why the assignment or relocation has been initiated • Transparency for all stakeholders to assess on an on-going basis, the value and reason for continuing with the deployment • Measure performance against business case • Ability to track original forecast costs with actual costs.

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Implementing greater scope to widen mobility opportunities to more talent and enhance diversity and inclusion outside of existing talent pool or first choice thinking by regional or divisional business and HR leaders, also helps dilute the negotiation that often increases cost without the corresponding increased value.

Which Policy Type - What Investment Profile Does The Business Case Support?

As suggested in the international talent investment plan, GM teams can ensure that policies are aligned with the organisation drivers and explicitly for whose benefit?

These fundamental decisions can optimise the compensation/allowance approach, relocation provision, and ensure equity through clarity of purpose and intent.

Exception requests should be minimised, which requires appropriate governance to be established. This could be to minimise the cases where the business seeks to support additional allowances or unreasonably influence a reduction of relocation packages to save on their own budgets that could impact their personal performance assessments.

Governance over policy decisions can only be effective where there is systematic tracking, analysis and approvals awarded by the agreed internal leadership. This of course, connects to programme management, in terms of local, regional, global processes and systems to ensure that any exceptions are timely addressed, approved, and reported in periodic GM talent/programme reviews.

In the past, policies were time based shortterm or long-term, and while duration is important, the ability to differentiate the why, what and for whose benefit, enables Global Mobility professionals to create value in the talent and pre-planning discussions of projects.

Establishing the right compensation principles is essential. If the employee becomes a critical resource but the departure and arrival country reward and cost of living conditions vary significantly, this can be a talent barrier and even worse, a retention issue as the employee seeks a competitor willing to hire the valuable resource. The wrong compensation approach adopted upon relocation can indeed be a barrier to localisation without the significant costs needed to buyout the incremental assignment package costs.

Host Country Conditions - Areas Of Cost Saving Opportunity Considering the total cost pie chart in Fig. 3., there are several areas of opportunity to cost optimise the Global Mobility policy conditions.

While these can emotive, an objective assessment and review into these elements could potentially yield significant savings, without impacting the assignment experience.

• Education: Is the automatic default that the organisation will fully fund private education, or is the public system adequate enough for the relocating children based on their stage of education? Are there opportunities to revisit the scope and different policy type to mitigate this?

• Housing: What is offered, what location, what data levels for accommodation and who will sign the lease? Is there a need for temporary accommodation?

• Cost of living: Which data is used?

Hardship location allowances/ quality of life allowances (QUOLA). How are these defined for the organisation, have these changed? Does it fit with the organisation culture?

• Foreign service premiums: Why? How does this fit with the talent strategy?

• Relocation and settling in allowances: How much and scope of items to cover?

• Household goods policy: How do they align with the policy type and the host conditions?

Core/Flex Or Lump Sum Policies

One approach to manage costs and influence employee experience is the introduction of more flexible policies. Some common objectives in creating a flexible policy include: • Reducing exceptions • Effective cost management • Increasing choices for the business or for the assignee.

Considerations: for certain categories and sectors, a cash lump sum approach provides employees with the discretion to purchase relocation services. While this may seem a simple solution to ease mobility co-ordination and a desire a simpler approach, there needs to be due diligence to ensure that it delivers the right employee experience. There are pitfalls if this is not effectively managed.

3. EMPLOYMENT TAX AND SOCIAL SECURITY

It is evident in Fig. 3, that tax and social security represent the largest cost for an assignment, particularly in relation to the additional tax that organisations bear in paying the cost of housing, education, and other taxable assignment elements.

The gross up effect is a key reason for the fact that a business-driven long-term assignment can cost a multiple of three or five times of the employee’s base salary.

In Santa Fe Relocation’s GMS Report 2020/21, in the special feature section 6, we provide examples of the tax planning opportunities, which in the example provided saved the organisation €192K for one employee assignment over a three-year period. For this reason, the development of new policies or cost optimisation projects benefit from the involvement of tax specialists.

MOBILITY PROGRAMME COST OPTIMISATION Examples Of How Specialised Tax Reviews Can Create Value Include

• Assessing the impact of delaying or accelerating the start of an assignment to take advantage of the annual tax reporting cycles in the departure and arrival destinations • Identify policy elements that can be optimally delivered based on home/host regulations e.g. Housing arrangements - deciding whether a cash allowance or housing paid directly by the organisation is tax optimal • Provide illustrated examples of which tax principles to adopt - either globally, for example tax equalisation, or for certain locations, tax protection, and in other cases a laissez-faire approac • Social security planning is equally important. Dependent on the country combinations, there could be potential to save thousands every year, per assignee, without prejudicing the employee’s home country contribution record • Advise a business how best to structure assignments in order to mitigate corporate tax risk i.e. the creation of a permanent establishment.

Summary

We have indicated that there are three principal areas to assess and evaluate.

Whilst the current COVID-19 pandemic will undoubtedly create more twists and turns, companies must continue to proactively adapt and evolve in these circumstances to future proof their organisation and transform for tomorrow’s world. Whilst mobility volumes remain suppressed in the shorterterm, there is no better time for mobility functions to undertake a programme review and secure the buy in from leadership!

Successful transformation could be simply having a full understanding and awareness of cost, the resourcing model, technology opportunities and having a full inventory of all suppliers. Or it could be the identification of a raft of robust cost saving opportunities that might involve consultation with business leaders and generalist HR, especially if the programme provides generous packages and those on international assignments are a long-standing community.

Finding the right balance will be very different for each organisation. What is clear is the need to move past simply benchmarking to guiding what is best for the organisation - move away from being descriptive about comparators to becoming more prescriptive about how to optimise the effectiveness and cost profile from a future design aspect fit for your business.

Resource: w w w. s a n t a fe re l o . co m /e n /m o b i l i t y insights/white-papers/mobilityprogramme-cost-optimisation/

JOHN RASON

Group Head of Consulting, Santa Fe Relocation.

Recognised as a thought leader and speaker on strategic international HR, talent management and Global Mobility, John has 15 years of global consultancy experience. Having previously held senior HR leadership roles in numerous global businesses across a range of industry sectors, John now works with global organisations to create value and improve the structure of Global Mobility programmes; focusing on aligning strategic objectives with operational delivery.

John can be contacted at: john.rason@santaferelo.com.

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GLOBAL TAXATION

Global Tax Update AUSTRALIA

2021 budget announcements impacting assignees The second budget during the COVID pandemic was announced in May. There were a number of measures which impacted on individuals, expatriates and employers of expatriates, some of which are briefly explained below.

Modernisation Of The Individual Tax Residency Rules In 2019, the Board of Taxation released a report on the reform of the individual tax residency rules with a key recommendation of using ‘physical presence’ in Australia as the primary measure of residency. In line with this, and other recommendations in the Board of Taxation Report, the Government will replace the individual tax residency rules with a new modernised framework.

The primary test will be a ‘bright-line’ test where, a person who is physically present in Australia for 183 days or more in an income year, will be an Australian tax resident.

Those individuals who do not meet the primary test will be subject to secondary tests that depend on a combination of physical presence and measurable objective criteria.

The Board of Taxation recommend a day count test together with a new four factor test. The four factors referenced in the Report include: 1. The right to reside in Australia 2. Australian accommodation 3. Australian family 4. Australian economic connections.

It is still unknown how the secondary test will operate, however, it was the Board’s recommendation that where two of the above four factors were satisfied, the individual would be a resident under the four factor test.

The change to the rules should make it easier for expatriates and employers to determine whether or not an individual will be considered a resident of Australia for tax purposes, and ensure the correct tax is being remitted to the authorities.

Personal Income Tax The low and middle income tax offset (‘LMITO’) has been extended for a further year to the 2021-22 income year. The LMITO provides a reduction in tax of up to $1,080 for those earning less than $90,000 and will be received on assessment after individuals lodge their tax return.

Employers should consider the tax offset when performing the year-end gross up salary calculations for expatriates.

Superannuation The Government is proposing to remove the $450 per month minimum income threshold which determines whether employees have to be paid the superannuation guarantee by their employer.

This will begin from the first financial year after the proposed legislation receives Royal Assent. The superannuation guarantee refers to the minimum percentage of earnings an employer needs to pay into their employee’s superannuation fund.

The superannuation guarantee is currently 9.5%, but will increase on 1 July 2021 to 10%.

Unless there is a Certificate of Coverage in place, or a superannuation exemption is available, a super obligation may arise for even one day of work in Australia. Further, employers should consider the increase in the superannuation rate and whether this will reduce expatriate’s gross salary (and come out of the employee’s gross remuneration package) or whether this will increase costs for the employer.

Unless there is a Certificate of Coverage in place or a superannuation exemption is available, a super obligation may arise for even one day of work in Australia Employee Share Schemes (‘ESS’) Currently, under Australia’s deferred taxing rules of ESS, an employee can, under certain

circumstances, defer tax until a later taxing point. The deferred taxing point is the earliest of four events, the main of which are: • Cessation of employment • In relation to shares - when there is no real risk of forfeiture and no restrictions on disposal • In relation to options - when the employee exercises the option and there is no real risk of forfeiture and no restrictions on disposal.

‘Cessation of employment’ has been removed as a taxing point under the deferred taxation rules. However, the change will only apply to ESS interests issued to employees in the income years commencing after the amending legislation is passed.

This is great news for foreign companies where their domestic tax rules allow concessions for retired employees, with the proposed amendment likely to more closely align Australian’s tax rules with the expatriate’s home country rules. However, the cessation of employment deferred taxing point will still have to be considered for the next 10 years or so under pre-amendment ESS plans.

Although these changes have not yet been legislated, employers should consider how the measures may impact their expatriate programmes in Australia.

Australian Taxation Office Data Matching Programme The Australian Taxation Office (ATO) has advised they will make use of data-matching programmes from the Department of Home Affairs in respect of passenger movements covering the 2016/17 – 2022/23 financial years.

The objectives of the data-matching programme are to: • Promote voluntary compliance and increase community confidence in the integrity of the tax and superannuation systems • Improve knowledge of the overall level of identity and residency compliance risks including registration, lodgement, reporting and payment obligations • Gain insights from the data to help develop and implement administrative strategies to improve voluntary compliance, which may include educational or compliance activities • Identify ineligible tax and superannuation claims • Refine existing risk detection models and treatment systems to identify and educate individuals and businesses who may be failing to meet their registration, lodgement and payment obligations and help them comply

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• Identify potentially new or emerging noncompliance and entities controlling or exploiting those methodologies.

It is estimated that records relating to circa 670,000 individuals will be obtained each financial year. The data that is accessed will be electronically matched with certain sections of ATO data holdings to identify taxpayers that can be provided with tailored information to help them meet their tax and superannuation obligations, or to ensure compliance, with taxation and superannuation laws.

Data items include: • Full name • Personal identifier • Date of birth • Gender • Arrival date • Departure date • Passport information • Status types (visa status, residency, lawful, Australian citizen).

The increased focus on data matching will enable the ATO to focus more closely on the residency status of individuals, especially during the COVID-19 pandemic period whereby individuals have been limited in their travel and might have been ‘forced’ to remain in Australia longer than originally anticipated.

These COVID-19 refugees may well have triggered taxation and superannuation obligations that were otherwise unforeseen and certainly unintended.

In addition, overseas employers should also be aware they need to track employees coming to Australia, and potentially take steps to manage unforeseen Australian tax obligations.

Two scenarios that would trigger tax implications for Australian employees and foreign employers of Australians include: 1. Employees: Australians working overseas for extended periods are typically not taxed in Australia on their overseas income.

However, if that person frequently returns to Australia, for example because their family has remained here, then Australia may seek to tax all of the overseas income.

The ATO will now have ready access to data to determine how frequently the person has been in Australia. Australians working in low or nil tax countries (i.e. UAE, Singapore and Hong Kong) are particularly impacted.

2. Employers: Australians who are usually based overseas for work may decide to return to Australia to ride-out COVID and work in Australia remotely for their overseas employer. Extended periods spent working in Australia could result in the employee being subject to income tax in Australia on the salary, which is paid by their overseas employer. The overseas employer also has employer tax obligations, such as income tax withholding from the salary, superannuation, fringe benefits tax and payroll tax. Further, the employee

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may cause the overseas employer to have a taxable presence in Australia, notwithstanding it does not have a registered business in Australia. The actions of the employee may have ramifications for the employer, and we are aware of cases where the employer does not know where its employees are working, so the employer tax obligations and potential penalties for failure to comply are sleeper issues for the employer. However, the ATO will be armed with information, which may surprise some employers.

BDO Comment Data matching is not a new issue and one well within the capabilities of authorities around the world. Comparison of immigration and tax data for example, can easily reflect any discrepancies and data provided for one part of government could easily be used by another.

Australia is but one country with such ability.

For example, Belgium will use information gathered for LIMOSA declarations (containing information for the Belgian social security authorities for social security purposes such as the identification of the worker, the employer or the self-employed worker, as well as on the period of posting/work, the type of the services rendered, the place of work, the weekly working time and the work schedule) to assist in the detection and prevention of tax fraud. By examining the data, the tax authorities can determine whether or not a foreign company or enterprise can be considered to have a permanent establishment or a fixed base as defined under the applicable double taxation treaty (DTT), or a “Belgian establishment” as defined in the Belgian income tax code. Although the mere presence of a Belgian establishment will not automatically give rise to taxation in Belgium (after all, there is no taxable permanent establishment under the

Data matching is not a new issue and one well within the capabilities of authorities around the world

DTT, if there is one), the company or enterprise will have to comply with certain tax obligations.

Employers and employees alike need to be aware that it is certain that other countries will follow in their ability and willingness to match data gathered from a variety of sources.

UK

Social Security/NIC updates It appears that many European countries are now taking the view that if employees are temporarily performing activities in their country due to the COVID situation, no registration of the foreign employers is required and no A1’s need to be requested from the home country. This special agreement ends 30 June 2021 and from 1 July, A1’s will be required (or the social security position reviewed) if employees continue to work remotely from their home office in a country other than that where their employer is located.

This is contrary to previously published advice, however, Belgium, Slovakia, Ireland and Germany are following the above so this is worth taking into account.

Additionally, HMRC commented on the fact that the UK-Norway and UK-Swiss bilateral agreements don’t have any provisions for multi-state workers. They have advised the following: Both the social security Conventions the UK has with Switzerland and Norway provide for an exception to the general rules on which legislation is applicable, where this is in the interest of the worker. As it is clearly in the interest of the worker to be subject to only country’s scheme at a time, we would encourage any worker who is carrying out an activity as an employed or self-employed person in the UK, and either Switzerland or Norway, to apply for an exception to ensure that they only pay into one countries’ scheme at a time.

USA

Impact to individual taxpayers under the American Rescue Plan Act In March 2021, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA). The ARPA provides additional relief to individuals who continue to be impacted by the COVID-19 pandemic, and includes the following provisions related to individual taxpayers: • Additional economic impact payment and recovery rebate credit • Partial exclusion of unemployment compensation received in 2020 • Child tax credit expanded for 2021 • Child and dependent care credit enhanced and refundable.

Economic Impact Payment And Recovery Rebate Credit Under previously enacted legislation, eligible individuals were granted a 2020 recovery rebate credit that was advanced to taxpayers

GLOBAL TAXATION based on their 2018 or 2019 income. The actual credit, however, is determined based on 2020 income. Two rounds of economic impact payments have already been disbursed to individual taxpayers.

The ARPA grants eligible individuals a third refundable tax credit of $1,400 for single filers and $2,800 for joint filers, plus $1,400 for each dependent of the taxpayer. The ARPA credit is for the 2021 tax year; however, the rebate amount is advanced based on 2019 income, or 2020 income, if the 2020 tax return has already been filed. The credit begins to phase out when the single filer’s adjusted gross income (AGI) exceeds $75,000, or when the joint filers AGI exceeds $150,000. The credit completely phases out when a single filer’s AGI exceeds $80,000, and when a joint filer’s AGI exceeds $160,000.

An eligible individual for the third economic impact payment does not include a non-resident alien or an individual who may be claimed as a dependent on another taxpayer’s return.

Unemployment Income For the 2020 tax year, a taxpayer may exclude up to $10,200 of unemployment compensation from gross income if the taxpayer’s modified adjusted gross income (MAGI) is less than $150,000. The income limit applies to all filing types and there is no phase out. For joint filers, the income exclusion applies separately

to each filer. Taxpayers filing a Form 1040-NR are not allowed to exclude unemployment compensation for their spouse. This exclusion applies only to the taxpayer’s Federal income tax filing. State taxation of unemployment compensation varies State by State and should be reviewed for each applicable State.

Note: Since the ARPA was signed into law, some taxpayers may have already filed their 2020 Federal income tax return and included the unemployment compensation that was paid to them during 2020. The Internal Revenue Service (IRS) has advised taxpayers who have already filed their 2020 return to not amend their return. The IRS will issue additional guidance regarding this issue. For individuals who haven’t filed yet, the IRS is providing a worksheet for paper filers and is working with the software industry to update current tax software to account for this change.

Child Tax Credit Under the ARPA, the child tax credit amounts and eligibility requirements for the 2021 tax year have been expanded. The credit is increased from $2,000 to $3,000 per qualifying child ($3,600 for children under six years of age). The definition of a qualifying child has been expanded to include a dependent child who has not reached age 18 by the end of 2021.

For a taxpayer who has a principal place of abode in the US for more than one-half of the

tax year, or for a taxpayer who is a bona fide resident of Puerto Rico for the tax year, the credit is fully refundable.

The additional $1,000 credit amount per qualifying child ($1,600 per qualifying child under six years of age) begins to phase out when a single filer’s MAGI exceeds $75,000 ($150,000 for joint filers).

After application of the phase out rules for the temporarily increased credit amount, the remaining $2,000 of credit is subject to the phase out rules under existing law ($200,000 for single filers and $400,000 for joint filers).

Child And Dependent Care Credit The child and dependent care credit has also been expanded for the 2021 tax year.

For taxpayers with one qualifying individual, the maximum credit is increased from $1,050 to $4,000. Taxpayers with two or more qualifying individuals have a maximum credit of $8,000 (increased from $2,100).

The credit begins to phase out when the taxpayer’s AGI exceeds $125,000 and the credit is refundable for taxpayers who have a principal place of abode in the US for more than one-half of the tax year.

Prepared by BDO LLP. For further information please contact Andrew Bailey on 0207 893 2946 or at andrew.bailey@bdo.co.uk

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TAXATION

Taxing Issues: Assignee Tax Myths As a tax adviser it is bemusing at times to be told by non-tax advisers that tax is not due in certain situations and also to hear ‘tax gossip’ about an acquaintance who did not pay tax in another location because of this or that reason.

Try as you might, you are assured that the ‘friend’ quite legitimately was not liable to tax even though you strongly suspect that they should have paid it. International assignees, employers, ‘friends’ and acquaintances believe in a number of assignee tax-related myths. These myths are passed from person to person and the international aspect adds another element of mystery to them. This article provides an overview of some of the common tax myths that circulate.

General Myths

Over the numerous years assisting employees and employers with international moves, tax professionals have heard of many common myths such as: • I am not resident anywhere and therefore not liable to tax anywhere • The assignee spent less than 183 days in the location and is therefore tax treaty exempt • I received payment before I arrived or after I left so I can ignore it.

• The assignee is not paid in the country and wage withholding does not therefore apply • My work permit did not come through so I do not have to file a return for this period.

This article will focus on the above myths, primarily from a UK perspective, but similar principles apply in most countries and with most cross-border moves.

Myth - I Am Not Resident Anywhere And Therefore Not Liable To Tax Anywhere

It is feasible for an individual to be not resident in any country to which they are connected under that country’s domestic tax legislation.

This may well be the case where an individual has a roving role or is engaged in project work and rarely spends a concentrated period in any one location. In such cases, individuals often assume that they are not taxable anywhere. This assumption is likely to be incorrect, particularly where you are dealing with employees.

Non-residence generally means lack of tax treaty protection, and consequently each country in which that individual works may have a right to tax the related employment income. Most countries want to tax an individual if they work there and generally only exempt the related income if a tax treaty applies, or the income is so insignificant as to be below any de-minimus limit set on grounds of practical expediency.

Treaty exemption is explored in more detail below, and assuming relevant conditions are not met, tax is probably due in the country in which the individual works, and usually the taxable income is determined on a time apportioned basis.

Non-residence generally means lack of tax treaty protection, and consequently each country in which that individual works may have a right to tax the related employment income The nature of the duties can have a bearing on the tax liability. For example, the UK will in certain circumstances ignore return working visits for training purposes, but will seek to tax visits by a non-UK tax resident director to attend a UK based board meeting.

Additionally, where an individual is nonresident, the employer may well have

withholding obligations in each and every country with filing obligations in all for the employee. Whilst this can be costly and time consuming, it can be even more costly for all if these obligations are overlooked, and tax, penalties and interest are imposed.

Most individuals who do not pay tax in such circumstances do so via non-reporting as opposed to tax planning!

Apart from tax penalties, criminal penalties could also apply by, for example, the UK’s Criminal Corporate Offences Act in the UK, where facilitation of onshore and/or offshore tax evasion is a criminal offence.

Ignoring a tax obligation just because it creates additional administration and cost, or because the tax due by filing in one location will simply be credited against tax due in another, does not excuse the employer – they remain liable.

Do bear in mind that some countries look beyond mere physical presence when determining residence status for tax purposes. For example, in France and Belgium the continuing presence of property and family may well result in the individual remaining resident there for tax purposes despite minimal time spent in that country. The UK looks beyond mere day counts, and Australia’s new impending rules will also look at other factors beyond just the number of days. The US taxes its citizens and green card holders on a worldwide basis, so leaving the US does not mean that US filing obligations and tax liabilities cease on departure. Additionally, non-employment income such as bank interest or rental income may well be taxable in the country of origin regardless of residence status.

Another layer of complexity has been added in recent times due to Covid. In certain situations physical presence in a particular location may be ignored. There are still many concessions and relaxations as a result of the pandemic, but do bear in mind that we are now circa 18 months into this and that the rules are constantly changing, particularly where more choice can now be exercised by the employee as to where they are located.

Myth - The Assignee Spent Less Than 183 Days In The Location And Is Therefore Exempt

I have alluded to tax treaty exemption above.

Firstly, do check that there is tax treaty between the relevant countries and that the individual is covered by the treaty. Brazil, for example, does not have a full tax treaty

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with the UK. Also bear in mind that many US states do not follow US Federal rules when it comes to application of a tax treaty.

Assuming there is a treaty, the article entitled ‘Dependent Personal Services’ usually covers employment income. In contrast, the article entitled ‘Independent Personal Services’ usually covers selfemployment income. This may include contractors, consultants and possibly partners, although the latter usually fall within the ‘Business Profits’ article.

Directors may fall under a separate article as may certain professions/roles such as doctors and teachers. Do remember this as many assume the ‘183 day rule’, which relates to employees only, applies to all.

Looking specifically at the employment income article, a common myth is that an individual is only taxable in a country if they spend 183 days or more in that country.

It is usually clear whether the individual is or is not employed by an employer resident in the host country. Most assignees remain employed by the home country employer and meet this test, although assignees on a local employment contract will fail the test 12

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There are usually two other conditions that must also apply in addition to the 183day rule. These are: • The remuneration is paid by, or on behalf of, an employer who is not resident in that country; and • The remuneration is not borne by a permanent establishment or fixed base, which the employer has in that country.

Only if all three conditions are met is treaty exemption possible. Further consideration must also be given to each specific condition.

For example, older treaties often refer to 183 days in a calendar or fiscal year, whereas newer treaties tend to refer to 183 days in a cumulative twelve-month period. The more traditional test means that it may be possible to spend more than 183 days in a country by spanning the relevant calendar or fiscal tax year. The cumulative test prevents this, but additionally means that you have to keep the position under constant review.

It is usually clear whether the individual is, or is not employed by an employer resident in the host country. Most assignees remain employed by the home country employer and meet this test, although assignees on a local employment contract will fail the test. Notwithstanding this, some countries (for example Australia and Germany) look beyond the legal employer and want to consider who exercises real day to day control over the activities of the individual.

In such circumstances, the local employer may well be regarded as the ‘real’ employer and treaty relief could be denied, irrespective of any 183 day test.

The last treaty condition may appear straightforward, but again care needs to be exercised. Some treaties also include two little words ‘….as such’. In addition, some revenue authorities consider the ‘economic employer’ as opposed to the legal employer.

In these cases it is necessary to consider the impact of any recharges and which entity/ country is bearing the cost. For example, a recharge to a UK entity, whether this is for direct costs or a management recharge for the provision of an individual’s services, could result in the UK entity being regarded by HM Revenue & Customs (HMRC) as the economic employer. Additionally, countries such as The Netherlands, Germany and Ireland, broadly follow HMRC’s thinking on this point. In these cases, tax will be due in the host country even if at first glance the assignee appears to be exempt by virtue of the treaty.

Tax authorities are increasingly looking to match tax payment with tax deductions.

Claiming treaty exemption on an individual basis, but then also seeking to claim a corporate deduction for the individual’s wages/costs, is likely to lead to rejection of the claim. Conversely, successful treaty exemption will usually be matched with no corporate deduction. Also bear in mind the impact of

It is imperative that once business travel resumes post-Covid that you track your business travellers and remote workers so you know who is where and can then ascertain what the implications might be the Base Erosion and Profit Shifting (BEPS) rules, which seek to more closely align transfer pricing recharges with value creation, and additionally, make it easier for a permanent establishment to be created. Simply claiming that the contract was signed elsewhere will not work with the tax authorities now scrutinising the position in more detail.

If an individual meets all treaty conditions then employment income will be exempt from tax in the host country. This does not mean that the income is also exempt in the home country, and a tax liability may still arise there.

Many countries have reduced filing obligations if treaty exemption is likely, although this should be reviewed depending on the circumstances. It is imperative that once business travel resumes post-Covid, that you track your business travellers and remote workers so you know who is where and can then ascertain what the implications might be.

Myth - I Received Payment Before I Arrived Or After I Left So I Can Ignore It

On many occasions I have been told by employers and employees that assignment related payments made before the employee arrives on an assignment should

TAXATION be ignored for tax purposes. This is on the basis that it occurred before the assignment started and therefore any payment is irrelevant. Variations to this myth are touted such as; a different company paid it in a different currency so equally the payment can be discounted.

The advent of virtual assignments in view of Covid restricted ability to travel will complicate matters and affect this particular issue. An individual’s specific situation and their exact circumstances will need to be carefully scrutinised.

Generally, if an individual receives money or benefits in relation to a forthcoming assignment, then the country to which they are being assigned will generally want to tax the payment. For example, relocation payments paid overseas are taken into account when looking at eligible relocation expenses in the UK and the £8,000 qualifying limit.

Equally, when an individual leaves a host country, it is often assumed that a payment received after departure is exempt from tax in the host country. You might also hear that the payment is exempt in the home country as it relates to the assignment period.

Neither may be true, and it will be necessary to consider the payment and the reasons for it in more detail.

It is therefore necessary for individuals and employers to be able to identify, track and report as necessary, assignment related income and benefits to the host country. It is recognised that particular difficulties can arise in tracking bonuses and even more so items such as share options and stock awards/incentives, as individuals may be assigned to several countries before the taxing event takes place. Notwithstanding this, where income clearly relates to the assignment country, pre- or post-departure, it should be reported as appropriate. It is increasingly feasible and likely that the assignment country will want its’ share of tax.

Myth - The Assignee Is Not Paid In The Country And Wage Withholding Does Not Therefore Apply

Another common myth is that where an individual is paid in a different country, sometimes by a different employer, then wage withholding does not apply. Some countries, for example, the UK and the Netherlands, disregard such factors and may impose a withholding obligation on the company, which has the use of the assignee in the host country or alternatively, impose withholding on the assignee themselves.

As employers you face added risks; if withholding is not operated then revenue authorities usually come after the employer and not the assignee. This can be particularly

How many times has an employer not obtained a work permit for an individual before an assignment commences and therefore sent the individual anyway to the host country on a ‘business trip’ as the ‘assignment’ has not yet started? expensive for an employer where the assignee no longer works for the company or has no intention of making good any shortfall in withholding to the employer. To add to the expense, the revenue authorities may also insist on a gross up calculation for the tax paid by the employer. Covid related remote working, both during the pandemic and after we get through this, adds another level of complexity for employers to consider. An employer ignores withholding taxes at their peril.

Regardless as to whether or not wage withholding applies, do remember that the position may be different when it comes to filing individual tax returns. Consideration needs to be given to home, host and third country payments, not only of cash but also provision of benefits. All may need to be included within tax returns to be filed. Consideration of all such payments/ benefits may also be needed for social security purposes.

Myth - My Work Permit Did Not Come Though So I Do Not Have To File A Return For This Period

How many times has an employer not obtained a work permit for an individual

before an assignment commences and therefore sent the individual anyway to the host country on a ‘business trip’ as the ‘assignment’ has not yet started? In such circumstances, both employees and employers are often reluctant to file returns and acknowledge the existence of the individual at the host location. Two wrongs do not make a right. Failing to file a return and report income as appropriate is incorrect. Despite the permit or visa failing, the tax return should be filed correctly. Date of arrival for tax purposes usually means physical arrival, not the date the work permit was issued. Increasingly immigration and tax authorities are sharing data and delving into any discrepancies. This happens in Australia, and this joint approach is likely to be adopted in future by more countries.

Summary

I have only briefly covered a few of the myths that circulate. I am sure you all know many more, and please do let me know what they are. Most tax myths that you hear either started off as true stories that have been embellished along the way and are not quite right or, plain and simply, are incorrect.

Whilst they are legendary they rarely have any real substance.

ANDREW BAILEY

Andrew Bailey is global leader for BDO International’s expatriate tax services and national head of human capital at BDO LLP. He has over 30 years’ experience in the field of expatriate taxation. 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 or email: Andrew.bailey@bdo.co.uk

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AI - The Next Frontier For Tax, HR And Global Mobility Artificial intelligence (“AI”) is embedded in so much of our home and work lives that it’s hard to avoid the conclusion that it is now a fundamental part of the fabric of our society. An amazing feat really given its relative immaturity as a weapon of revolution. Much of it imperceptible, and therefore frequently goes unnoticed, and yet we engage with AI knowingly, but also often unknowingly, as we go about our daily lives. With our smart phones, we are continuingly training a machine to understand our buying habits and areas of interest which has had a profound impact on commerce.

For businesses, using AI to drive a strategic agenda has become an increasing area of focus, resulting in greater levels of investment in an innovation agenda of some description, with AI usually at its heart. Bold statements are typically made about an organisation’s need to become AI-fuelled and data-driven.

Chief Data Officers are being appointed as a statement of genuine intent to deliver a programme of change where data is viewed as a core asset, harvested to drive efficiencies, growth and competitiveness.

There are challenges though, and some are significant. Surveys report a degree of frustration at the pace of change or the business impact achieved. This can sometimes erode confidence and belief, as the arrival of the promised return on investment stretches further into the future.

However, it doesn’t currently appear that this is materially dampening a spirit of adventure, with investment levels holding. Instead what

we are seeing is greater realism as to the extent and pace in which AI can become foundational technology in the near term.

The question increasingly becomes less about whether AI should be considered as a strategic option, but rather how significant a part AI will play in any given area of business and the appropriate levels of investment in it. This question is perhaps harder to answer for more traditional corporate support and compliance functions such as tax, HR and global mobility, where a perceived lack of direct 'market impact' often restricts investment in more experimental areas.

Breaking Down AI Capability

In better understanding AI, and considering the appropriate use of it, it should be remembered that AI is an umbrella description for an ensemble of tools and techniques that can perform tasks historically undertaken by humans. In tax and

MACHINE VISION Machine Vision is used to extract and process data from a variety of sources and is being increasingly used to help convert unstructured data into a structure that facilitates data analysis and Machine Learning. Data sources might be invoices or financial reports in PDF or other text-based documents. Optical Character Recognition (“OCR”) is the underlying technology used and, when combined with Machine Learning techniques, it can enhance or enlarge a dataset. It should be viewed as a capability that adds value as it allows fragmented data in an organisation to be captured and harvested.

MACHINE INTELLIGENCE Machine Intelligence is an area of AI which is beginning to gain traction in tax (and other technical areas) because of its ability to democratise subject matter expertise. In essence, the complex decision-making process performed by a domain expert can be captured in a sophisticated knowledge map that then enables a machine to guide the nonexpert through what is typically an area of high technical complexity. This is an emerging technology in the area of tax law, principally because of the need to build trust and confidence in the machine’s ability to respond accurately to the inputs of the non-expert. As complexity increases and the professional is put under greater pressure, Machine Intelligence will step in to help bridge a growing resource gap. Building trust, transparency of process and decision making is pivotal in ensuring the optimal adoption.

MACHINE LEARNING Machine Learning is the most common technique deployed within tax and HR and this is principally because of its classification and prediction abilities. For Machine Learning to be effective, it’s important to recognise the large appetite machines have for data. The machine learns by being fed examples of data previously classified and learns by finding patterns and features in the data that are influential in arriving at the classification given. It’s an iterative process, trial and error, but a learning process that can be performed at great speed and if the data quality is good, then high levels of accuracy can be achieved. Once that learning process has been completed, you have a Machine Leaning model that can be deployed on new, previously unseen, data. If the nature of the data, year on year, is broadly similar, then model performance in terms of prediction accuracy should be very high and when combined with a robust human review methodology, a transformed process that embeds AI is born.

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INTERNATIONAL HR STRATEGY related domains, we have seen three core AI techniques emerge to help solve a number of challenges faced by professionals: • Machine Vision • Machine Intelligence • Machine Learning.

Once there is understanding as to which areas of AI are appropriate, there is the need to engage fully in the model build process. This requires a collaboration between data scientists and those in the business that understand existing processes and have domain expertise.

Getting the right balance between experts in data and the domain in question, as well as of tasks performed by humans and machines, underpinned by a methodical review process, has allowed businesses to participate in AI and achieve some quick wins.

The Challenge And Opportunity For Key Corporate Functions

So, what is the challenge? Why can’t AI’s ‘fairy dust’ be freely scattered across an organisation to quickly deliver results? The answer isn’t straightforward, but tends to narrow to data, expertise and perhaps most critically of all, culture (1), areas which are not always easy to identify and address. This is why fatigue is commonly experienced after the proof of concept (“POC”) stage. The POC is usually the first step in any AI project, where data is gathered and analysed to prove that the concept being explored is viable for reaching the anticipated goal. Successful POCs will often elevate expectations because they deliver impressive results that appear even more compelling when extrapolated into a realworld impact. However, issues of execution risk quickly surface and can be difficult to navigate, especially where there are multiple dependencies and those tasked with delivering a transformation agenda don’t have full ownership, visibility and an explicit mandate to execute. The ‘thrill’ of early promise can quickly evaporate, as transformation leaders become challenged or even paralysed by internal forces that can be difficult to manoeuvre. Typical challenges that can inhibit AI impact include: • A POC being scoped around good ‘clean’ data that doesn’t necessarily reflect real world data sources • Data sources can be fragmented because of legacy systems and processes that weren’t constructed to be optimised for the application of AI • Internal data science expertise necessary to develop and deploy AI solutions is typically in high demand and often focused on client facing initiatives • If the AI play is too bold, disruption, cost and change management may become overwhelming which can contribute to paralysis; and • On analysis, the business case for AI based transformation can appear to lack clarity of purpose and ROI.

It would be a mistake, however, to allow these challenges to halt advances in this area. What often happens is that these challenges lead to strategic tilting, with an agile and tactical approach surfacing as a more productive path. This means a focus on discrete use cases that offer a healthy balance of impact, managed cost and minimal disruption which can provide the key to unlocking what has become, in reality, a cultural challenge to become AI-fuelled. If it finds the right use case, the business can safely examine the role that AI can play. It acclimatises the business to change and helps to build confidence and a narrative that can be shared, fuelling momentum and leading to broader adoption. The downside is that this smaller scale innovation can feel incremental and organic, with no high-profile ‘big bang’.

That may well need to be a price worth paying, as a data-driven transformation strategy to deliver AI is a long-term process that requires patience and fortitude. Only then can AI become truly foundational and help alter an organisation’s corporate DNA.

What does this all mean for corporate support functions focused on compliance and people management?

Well, the same principles apply, but there is significantly more to consider What does this all mean for corporate support functions focused on compliance and people management? Well, the same principles apply, but there is significantly more to consider. Tax processes, for example,

can often be an extension of wider finance processes, and as such it can be difficult to isolate a purely tax-based AI use case, as there is generally some level of impact or dependency on core finance systems. That’s typically where the data sits, and data is the ‘oxygen’ that fuels AI. For global workforces, this challenge is exacerbated further, where data on globally mobile employees often resides in a number of systems, ERP/talent systems for domestic purposes, as well as platforms geared around the mobility life cycle. Organisational support functions therefore need to work collaboratively with colleagues in departments such as finance, payroll and group HR; this is easier to achieve where there is a common purpose, and some level of mutual dependency.

Exploration Through AI

Corporate functions are becoming increasingly curious about the role of AI and this is often because of the pressure placed upon them to innovate (for innovation, read automation, as that’s the area where most interest and use cases sit). Machine Learning is increasingly being explored as a means to reduce the manual effort typically involved in the analysis of data for downstream processing and decision making. Machines, correctly and diligently trained, are excellent at classifying data and can do so with great speed and increasingly, superhuman levels of accuracy. Advances in AI have been rapid over the last five years and this certainly helps with its democratisation. One area in particular has advanced incredibly quickly and that’s Natural Language Processing (“NLP”). In essence, NLP is simply the process by which text is converted into numbers which can then be read by machines.

Specifically, the advances have been in a machine’s ability to understand context and with that comes a far wider playing field for AI which allows the promise of AI to be genuinely realised in new areas. In tax, for example, the need to understand the nature of income and expenditure so its tax treatment can be determined is an area where a significant amount of time is spent.

Machines can become experts in this area of tax by learning how the relationship between income and expenditure is described and the associated tax treatment. You can easily extrapolate this capability for use cases in the area of globally mobile employees, where understanding and identifying the taxability and payroll treatment of assignment reward and benefit components in various jurisdictions can be a major challenge.

Given the amount of transactional data flowing through an organisation’s finance systems that requires tax and payroll analysis, AI can play a proactive role in significantly reducing the manual effort in carrying out this analysis, whilst also improving accuracy

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and reducing risk. As tax administrations move more purposely towards the digitalisation of tax, there will be an increasing need for AI to step in and support those focused on meeting these new compliance challenges. Those professionals who embrace AI and navigate the challenges they face with patience and focus should find they are better equipped to deal with the changing world ahead.

Functions that started deploying Machine Learning to solve classification challenges are now exploring what else it can do Functions that started deploying Machine Learning to solve classification challenges are now exploring what else it can do. Teaching a machine to perform a specific task is one thing, but what else can a machine do when confronted with a large data set?

Exploration is one such aspect and they explore in a way with which humans simply cannot compete. Machines can find patterns in data, make connections and perform clustering techniques to aid deeper analysis.

What insights can be derived by examining expenditure patterns across the divisions of a large group? Does it reveal dysfunction in the procurement process or validate the need to implement one? From a talent perspective, how can AI be used to deliver insights on organisational culture, help with retention and shape a people and purpose agenda? AI is increasingly becoming a weapon to help tax, people and finance functions deliver greater value, especially when driving a far greater data-orientated strategy and being confident in deploying AI techniques. Clarity and transparency are, however, key and at the heart of good governance - over the data itself, in terms of where it is stored and how it is accessed and used. Businesses that are starting to experience operational gains within existing processes are reflecting and

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considering more broadly how these could be re-engineered, how data sources could be amalgamated and optimised to facilitate even greater AI adoption.

Developing The Future Model

Currently the role of AI in tax and related service areas could be viewed as emerging rather than established, but there is no doubt that AI is going to play an increasingly important role in the future. Adoption may be slow to begin with, however, it will pick up as businesses build expertise, gain experience and confidence through experimentation, and ensure that process improvements are genuinely realised.

This can require re-imagining processes and ensuring that the hand-off between machine and human is optimised, which in turn requires critically assessing how machinegenerated outputs are validated, and that there is a clear audit trail of decision making.

Although this may mean that human review processes initially appear over-engineered, it is important in building organisational trust in the new, automated process. It also reinforces the need for patience and to treat AI-fuelled transformation as a long-term project.

Deployment of AI as a central element of a focused transformation strategy will permit a move away from simply using it to plug resource gaps or help connect sub-optimal data systems. Rather, taking a more holistic view will allow functions to consider the art of the possible, and deliver the profound changes that AI can bring to the future of tax, HR and mobility services, and to the roles of those professionals delivering them. Now is the time to embrace AI, and successfully navigate the next frontier!

HOWARD COOKE

Partner, Deloitte Tax Ventures D: +44 118 322 2315 hcooke@deloitte.co.uk www.deloitte.com/uk/innovation/ventures Howard is a Partner in Deloitte Tax Ventures and leads the Data & AI capability. Previously, Howard specialised in international business tax with a specific focus on global compliance outsourcing and innovation, including exploring how data and AI techniques can be embedded within digital transformations of the tax function.

Reference: (1) This topic is covered more fully in the Deloitte article ‘Workforce Analytics – An Appeal For A Holistic Approach’ in Issue 84, Winter 2020, of International HR Adviser

Now is the time to embrace AI, and successfully navigate the next frontier!

ALISTER TAYLOR

Director, Global Workforce Analytics D: +44 20 7303 0403 alistertaylor@deloitte.co.uk www.deloitte.co.uk/globalworkforce Alister specialises in data analytics and digital product delivery for globally mobile workforces. Alister has over 19 years’ experience providing advice for, and within, HR teams, focusing on a variety of people-related data challenges. Alister is passionate about the Future of Work, utilising data and digital services to advance operational and strategic insight and enhance employee experience.

REFRESHING YOUR EMPLOYEE WELLBEING PROGRAMMES

Refreshing Your Employee Wellbeing Programmes Creating employee wellbeing policies can be a complex task for many employers. However, as the COVID-19 pandemic continues through 2021, employers may want to counteract the difficulties employees are facing outside of work by creating a secure and healthy place of employment, whether it is a virtual workplace or in the normal place of work.

Outlined below are a few considerations for employers reviewing or revisiting employee wellbeing strategies.

1. Supporting Healthy Behaviours

Without the green light from employers, some employees may avoid leaving their laptop for longer than a few minutes in case an urgent email comes in, which can result in employees sitting at their desks for long periods of time. However, if employers have a flexible approach and make it clear to employees that not only is it acceptable, but encouraged, to go for a lunchtime walk or run, then all employees should find time to build some movement into the day.

If some employees are struggling to find motivation for excercise, employers could encourage the use of apps and virtual services. For example, our Optum My Wellbeing app has various fitness challenges, such as step counts, which employees can

Outlined are a few considerations for employers reviewing or revisiting employee wellbeing strategies

take part in. Progress can be tracked by the employee alone, or there is the option to track progress against others across the globe. This can make it easier for employees to keep in touch with friends and family – great for both the body, mind and building a community spirit.

In addition, employers can show support for employees looking to lead a healthy lifestyle by offering workshops on a range of different wellbeing issues beyond fitness, from diet to sleep. Remote working shouldn’t get in the way of this; there is no reason why a workshop with a nutritionist or a mental health expert can’t occur virtually.

2. Ongoing Working From Home Support

Working from home will continue to be an ever-present feature for many office-workers so employers should check in with employees to understand what changes can be made to improve working from home conditions.

From desk chairs to standing desks, there are a variety of solutions which formal assements can help identify to solve issues caused by working from home, such as uncomfortable seating. These assessments may be required to be conducted periodically by either company policy or local legislation. Even if this is not the case, employers may want to consider conducting ergonomic assessments virtually with employees to confirm the right measures are in place to keep employees comfortable when working from home.

3. The Importance Of Employee Assistance Programmes

Ensuring access to a suitable Employee Assistance Programme (EAP) should always be a priority for employers. In fact, a recent survey showed that 42% of employees think it is very important for employers to offer programmes and services to address mental health (1) - which is exactly what an EAP does.

EAPs can be accessed virtually or by phone, which means employees don’t have to rely on face-to-face interaction and offer users many services from counselling to mental wellbeing and financial and legal advice.

With the continued uncertainty in the world, anxiety and stress remain present amongst the global workforce, so employers must continue to remind employees that EAP services exist to support mental and physical wellbeing. Counselling services can

be invaluable for employees struggling with mental heath by offering support from a trained professional. Maintaining employee mental health and resilience is critical to ensuring a productive and happy workforce.

For employers, taking the time to consider overall employee wellbeing strategies with fresh perspective can help clarify tweaks or changes that need to be made to improve overall employee wellbeing. If employers can successfully adapt wellbeing policies to be beneficial in line with the shifting global landscape, this may ultimately lead to a happier, healthier workforce.

References: 1) Optum consumer insight survey 2020.

JANETTE HISCOCK

CEO UnitedHealthcare Global, Europe Janette Hiscock is Chief Executive Officer for UnitedHealthcare Global in Europe and responsible for leading the European Insurance and Medical Services divisions of UnitedHealthcare Global.

UnitedHealthcare Global offers solutions covering insurance, wellbeing, assistance, security and medical services in over 130 countries, serving over 8 million members, all through one provider.

A graduate of Swansea University, with more than 25 years of industry experience and having held senior roles in sales, client management and proposition development in companies like Aviva, Capita and Drum Cussac Group, Janette’s career expands across health insurance, occupational health and well-being, assistance and security services businesses.

Email: group.sales@uhcglobal.com

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Digital Nomad Visas: A Work Permit Without The Red Tape?

The COVID-19 pandemic has led to a dramatic shift in the way we work, and despite the fact that restrictions are slowly beginning to lift in the UK and a return to the office is on the horizon, some companies have chosen to implement permanent flexible working policies and allow staff to work from home at least some of the time.

Modern technology means that many job roles can effectively be performed from anywhere, with little more than a laptop and a good WiFi connection. So for those employees who are not required to attend the office for the foreseeable future, is there any basis for employers to specify that they must remain in the country in which they are employed? Or, when developing a company-wide flexible working policy, should employers allow their staff the flexibility to perform their roles from a different country?

The idea of working from the beach may be an attractive option for those with the financial and practical means to relocate, however, working abroad can raise significant compliance risks for both the employee and their HR department back at home.

Critically, individuals must ensure that they have the necessary immigration permissions in place to be able to work in the jurisdiction they are in. Similarly, employers must take steps to effectively monitor their remote workforce as they too can face legal repercussions if an employee breaches the immigration rules of their host country.

The Rise Of Digital Nomad Visas

As flexible working becomes the norm, a growing list of countries across the globe are opting to capitalise on the potential benefits this working pattern could bring to their economies, by offering dedicated visa categories for remote workers.

A Digital Nomad visa is a type of work permit that allows the holder to work in a particular country without the need for formal sponsorship from an employer. More robust than a visitor visa but with greater flexibility than the traditional work permit routes, these categories are seen as the ultimate tool in remote working.

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which ranges from $2,000 for Anguilla or completely free in the case of Georgia.

A Digital Nomad visa is a type of work permit that allows the holder to work in a particular country without the need for formal sponsorship from an employer The pandemic has significantly heightened interest in this type of permission, with many IT professionals in particular seeking alternative locations to work from whilst their role remains remote. Among the countries currently offering formal remote working visas are: • Barbados • Bermuda • Anguilla • Estonia • Dubai (UAE) • Georgia • Cayman Islands.

Many of the above countries share common themes to their visa requirements, and all require applicants to demonstrate a certain level of income. However, financial requirements vary considerably between countries, and additional conditions may apply if any family members are accompanying the main applicant.

Remote work visas are generally valid for a period of one year although there are some exceptions. Furthermore, many of these countries charge an application fee

A Typical Digital Nomad Visa Offering

So what can successful applicants expect from such programmes? Each country or territory will naturally have its own rules and requirements in place for remote workers, therefore individuals are advised to check the specific details of the visa offering with the country they are applying to.

An example of a typical offering for Digital Nomads can be demonstrated by Antigua and Barbuda’s “Nomad Digital Residence” (NDR) programme. This long-stay visa programme grants successful applicants and their dependents the right to reside in Antigua and Barbuda for up to two years, including the ability to travel in and out of the country during that period.

In order to qualify for the NDR visa, applicants must be currently employed or selfemployed, and must be able to perform their job role remotely using mobile technology.

Successful applicants will be expected to pay income taxes to the country in which they are normally resident, but will not need to pay any income tax to Antigua and Barbuda. The NDR visa does not grant the holder or their dependents the right to seek employment or derive any income from any local entities in Antigua and Barbuda.

Applications and supporting evidence for the visa can be submitted online and a nonrefundable fee is required on application.

Currently, the application fees stand at USD $1,500 for a single applicant, USD $2,000 for couples and USD $3,000 for dependents (for families of three persons and over).

Like most other countries offering similar programmes, Antigua and Barbuda have marketed the country as a relatively Covid safe, luxury destination offering a picturesque working environment and modern amenities for Digital Nomads to ‘live, work and play’.

However idyllic this type of working arrangement sounds, there are several important factors that HR must consider before allowing their employees to perform their job role overseas.

What Are The Key Considerations For HR?

There are many legal and practical implications that could arise from

IMMIGRATION staff working overseas. Not only must employers be able to track performance and attendance, they must also carefully consider the employment and immigration laws that may apply.

First and foremost, any employee who wishes to work in a different country to the one they are employed in will need to ensure that they are legally able to do so if they are not a citizen of that country.

If the destination country does not offer a dedicated Digital Nomad visa, they may need to apply for a visa under an alternative route in order to gain permission to work, even for a limited period.

To add more complexity to the issue, ‘working’ is defined differently between jurisdictions To add more complexity to the issue, ‘working’ is defined differently between jurisdictions. In many countries, visitor visas do not allow the holder to undertake any work activities, and even dedicated business visitor visas may only permit limited activities such as attending meetings, conferences or training. Before allowing employees to work abroad, HR should carefully consider local immigration laws to ensure the correct permission is sought. Breaching local immigration laws can have serious consequences for individuals and their employers, both legally and in terms of reputation.

Secondly, employers should consider how remote working will impact their ability to monitor their workforce. Under UK immigration law, businesses ‘sponsoring’ migrant workers are required to keep accurate records on their sponsored employees, and report absences and other significant changes to the Home Office.

Whilst some of these requirements have been relaxed due to COVID-19, sponsors could risk losing their sponsor licence if they fail to fully comply with their record keeping and reporting duties. Furthermore, foreign nationals on a UK work visa risk breaching the conditions of their visa if they spend too long outside of the UK. Extended

periods spent outside of the UK could also impact the individual’s ability to settle in the UK if they intend to apply for permanent residency once eligible.

Although HR may be happy for their employees to work abroad, they should also consider the employment laws that may apply. For example, a UK employee working abroad will still be subject to UK employment laws to some extent. However, by working in another country, the employment laws of the host country may also apply, for example, local laws around salary and annual leave, health and safety, tax and security obligations. This will vary between countries, so employers are advised to seek specialist advice in order to understand the legal requirements.

The Future Of Remote Working Visas

Since the COVID-19 pandemic has made remote working a necessity for businesses

in most countries at least temporarily, it has been proven to employers that many job roles can be effectively performed outside of the traditional office environment.

For this reason, the demand for remote working visas and requests from staff to work abroad for extended periods is likely to grow. Businesses are therefore encouraged to consider these remote working issues now, including the potential immigration implications these arrangements could have.

If the trend continues, governments are likely to take a fresh look at their immigration policies to ensure the routes on offer strike the right balance between welcoming foreign digital nomads to help boost the local economy, whilst preventing illegal working and abuse of the system.

With more countries expected to join the growing list already welcoming digital nomads, we can predict that remote working visas, in some shape or form, are here to stay.

How Can Remote Working Affect Your Business?

With flexible working patterns and remote work now becoming the norm, businesses should consider developing specific internal policies for their employees if they have not already done so.

When developing a remote working policy for your business, you may wish to consider the following questions: • What remote working policy will you offer your employees post-covid?

• How will your company-wide remote working approach impact those ‘sponsored’ employees bound by country specific visa restrictions?

• What are the tax implications when an employee decides to work from abroad?

• Will existing insurance schemes (such as medical insurance) held by the organisation need to be amended to those employees working from abroad?

• Do you have the appropriate safeguards in place regarding data protection and data security?

• How will you monitor work output and employee conduct?

ALASTAIR MASON

Smith Stone Walters Global Immigration Smith Stone Walters is a global immigration practice with offices in London, New York, Hong Kong and Mumbai. We understand, manage and support immigration moves throughout the UK, Europe and the rest of the world.

We have spent years refining our global immigration capability, with a carefully selected choice of local partners to meet every client need. We excel at delivering strategic solutions and streamlined applications to guide you through complex immigration procedures in your business’s destination countries. From conducting initial feasibility assessments, to managing work permit applications and providing subsequent post arrival assistance, our outstanding immigration team is primed to support your business.

If you need advice or support in reaching your business’s global immigration goals, Smith Stone Walters would be delighted to help. To discuss your requirements, please contact Senior Account Manager Alastair Mason on Alastair.Mason@smithstonewalters.com.

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BUSINESS TRAVEL

"To Pre-, Or Not To Pre-" …that is the question! Nearly 18 months on from the initial lockdown, we have realised that the pandemic continues to affect our lives in ways that few would have envisaged. There has been plenty written about the future travel landscape and the emergence of a ‘Work From Anywhere’ mindset. Attitudes towards compliance and duty of care have undoubtedly changed during the pandemic, and the activity surrounding traveller compliance and duty of care processes and technologies suggests that this is a key consideration for organisations preparing for their employees to travel again. The ‘Atlantic Charter’ has grabbed column inches, the emergence of ‘Green lists’ and comment from the recent G7 summit, all points to attempts to have us circling the globe, in some fashion, once again.

‘What’ Versus ‘How’

Companies are turning to new processes to remove the administrative burden of postCOVID travel requirements. Newly formed stakeholder groups are exploring technical capabilities, integration possibilities and

cultural fit with vendors to select platforms that best support their needs in facilitating travel in a safe and compliant fashion; this is the ‘What’. As an organisation providing technology, we spend a considerable period during our client conversations about the ‘How’. Inevitably with technology, the ‘How’ is typically an infinite list of possibilities bound by the imaginations or political alignment of the humans implementing, creating, and working with the solution.

Here, we will split the ‘How’ into two main ways, from which they can be tweaked to further embed them within an organisation’s culture and standard travel practises: 1. The Pre-Booking Assessment 2. The Post-Booking Assessment Each have their own merits, both fitting into organisation’s existing cultural and technological ecosystems in different ways to achieve relative compliance. Having an implemented solution ‘fit in’ or integrate with the existing ecosystem, is key to satisfy the need for efficient data sharing and to provide the strongest possible User Experience (UX) for your travelling talent pool.

Note the use of ‘relative compliance’ above. At this point it is fair to say that if an organisation was to be 100% compliant in all areas of business travel, then that travel would be significantly stifled, and the compliance solution would not likely be accepted by business leaders for fear of revenues or growth opportunities being affected.

For mobility professionals who are naturally aligned with tax, immigration, Posted Worker legislation and beyond, compliance is a key part of our working lives; we must be cogent to the wider aims and needs of the business. These aims

typically revolve around maximising revenue generating activities.

The key here is for the organisation to understand their risk appetite; the balance between the company taking advantage of these international opportunities and the possible penalties associated with compliance failure.

The Pre-Booking Compliance Assessment

The Pre-Booking model involves the individual informing the organisation about an upcoming trip or remote work event prior to them setting off. Typically, it can be done in an app-based platform, using a rules-engine to determine whether certain compliance legislation has been triggered and administration of some sort is required (Posted Worker Declarations, A1 or CoCs, Work Permits and more). It is likely linked to some sort of approval process, with a high degree of travel events automatically approved to allow prompt and effective travel, with a degree of trips pended or denied if the risk to the organisation is deemed too high. The advantage of rules-engines in this scenario is that trip details can be assessed instantly, and not only on a case-by-case basis, but tracking the cumulative effects of that person, or teams of people in a location, all of which will have a bearing on whether supporting documentation is required.

The ‘Pre-Booking’ questionnaire needs to be kept as short as possible so it is not a burden on the employee tasked to complete it, and the questionnaire can capture all that is required from the individual to make an accurate compliance assessment.

The questionnaire and assessment do

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not have to solely focus on compliance; typical integrations include security and risk management vendors. Historically, these supporting vendors have gathered data as part of a secondary process, likely calling the traveller to learn about their needs on an upcoming trip, initiated by a separate process owned by a different travel stakeholder.

More on these secondary processes to come later, but we want to be capturing all of the necessary information in a single visit of the traveller to the app, portal or platform.

A key piece of information here is the ‘Trip Purpose’ – what will your traveller be doing in the country of their choosing? This will impact the result of the compliance assessment and whether action is required.

Upon approval, codes can be issued to prove travellers have followed agreed processes, and API integration with travel booking tools mean the traveller may be required to deliver this code upon booking their flight or claiming trip-related expenses.

Organisations often have groups of travellers who need to travel at the last minute, for which exceptions can be granted with compliance processes happening in a retroactive fashion if the trip event is deemed risk-worthy.

Both assessment models rely on a core traveller ‘profile’, often gathered from an integration with an HR Information System The Post-Booking Compliance Assessment

It is likely that an organisation is using some sort of travel booking platform. In this model, the existing booking tool is the starting point for any traveller assessment. The trip is booked, and a downstream feed is taken from the booking tool to a compliance and duty of care rules-engine. The traveller has their ticket and is prepared to travel regardless of the outcome of any subsequent assessment.

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The compliance assessment is monitored by internal or vendor teams, without the traveller engaging directly with the technology platform. Typically, the organisation using this model is looking to perform any compliance administration in a parallel, or retro-active fashion, never prior to the trip booking. Any compliance administration is likely done on behalf of the traveller by an internal team, HR Shared Service centre or vendor ecosystem.

The success of this model is dependent upon the quality of the data that emerges out of the travel booking tool. It is standard practise to capture ‘where’ and ‘when’ but rarely do these tools capture ‘Trip Purpose’.

If they do capture this it will be scant detail, perhaps 3 or 4 options (meetings internal/ external, conference) which is not enough to accurately assess the necessity of a Posted Worker Declaration, or an A1/CoC and more.

Both assessment models rely on a core traveller ‘profile’, often gathered from an integration with an HR Information System.

Profile information can include legal and tax residency, nationality etc., which provides further background on the traveller’s personal circumstances, improving the accuracy of the compliance assessment.

Satisfying The Needs Of The Travel And Compliance Stakeholder Team

The benefits of a strong and diverse compliance and duty of care stakeholder group have been explored previously when implementing a technology solution. Colleagues are coming together, crossing corridors to share experiences across the verticals of Travel, Security, IT, Tax, Finance, Mobility and beyond.

The different voices present in this group will likely lead to one of the Assessment models being preferred over another.

Assuming for a moment that an organisation’s culture may afford the stakeholder team the privilege of mandating change to the travelling and remote population, and both Assessment options are a possibility, we typically see 2 major patterns: 1. Compliance-aligned roles to side with a Pre-Booking Assessment process.

2. Travel-aligned roles to side with a PostBooking Assessment model.

A common stumbling block during a decisionmaking phase is the internal alignment of the stakeholders. Upon learning about the options that technology can bring, teams can encounter unforeseen delays in vendor selection processes as they decide internally which model may best suit the organisation.

Speaking candidly, if an organisation has no history of pre-travel, compliance, or duty of care assessment practises, the first step for that traveller in a trip event is likely to be the travel booking tool. In this scenario, the most common option is to side with a

Post-Booking Assessment due to the inferred reduction in change management processes by having the travel booking tool remain the first port of call for the traveller. If you happen to be caught in this environment, the organisation is culturally open for change and you are advocating for change, do ask your stakeholder group about the effects of the last 18 months on compliance legislation. We have seen the Posted Worker Directive transposed into law in the summer of 2020, not only for European travellers, but more commonly those inbound from the rest of the world. Authorities know that corporations, and their travellers and remote workforce, are a source of revenue to replace cash spent during the COVID crisis.

Authorities know that corporations, and their travellers and remote workforce, are a source of revenue to replace cash spent during the COVID crisis The ‘Secondary Process’

We have explored the Post-Booking Assessment and highlighted the need for the travel booking tool to capture all detail about the trip including the ‘Trip Purpose’ to make this model in a seamless fashion.

Experience suggests that travel booking tools are relatively inflexible and are unlikely to capture the necessary level of detail required to complete the compliance assessment.

Where this detail cannot be captured, a secondary process is required.

Secondary processes are complex because they require an additional step to be taken by the traveller. We have their attention at the time of trip booking, they step away after booking and then receive notification that more information is required – namely the trip purpose. This secondary contact could come via email or phone, but in the

BUSINESS TRAVEL User Experience Age we expect a level of systems integration that makes such contact redundant. If your organisation is most suited to a Post-Booking model, ask your travel booking tool to capture ‘Trip Purpose’ in detail, beyond the typical ‘internal, external, conference’ list.

There Is A Future In Self-Service

An additional complexity is that organisations are now looking to implement a partial, or fully self-service approach to document administration. Culturally, this approach aligns well with the Pre-Booking Assessment, and places more responsibility on the traveller to ensure their administration is complete prior to travel.

Total Self-Service remains a future pipe dream given the complex nature of the compliance landscape, especially the lack of standardisation around documentation and application processes. It is the hope of many that these authorities standardise in future to create more self-service possibilities, reducing the burden on stakeholder teams, and/or reducing vendor costs.

Now, a partial self-service approach is possible. Documentation typically requires a mix of personal information and companyowned information. Why not capture the personal, or traveller-known details whilst we have their attention immediately after they submit their Pre-Booking Assessment questionnaire? This means that a form can be partially completed and passed on to internal specialists who can complete the businessowned information and the portal or manual application process. The compliance process is complete, and efficiencies are created, with downstream costs reduced.

The First Step In The Travel Process

Articles from the Business Travel sector show an appetite for organisations to streamline booking tools from multiple regional vendors to single global platforms in the wake of COVID as organisations strive for cleaner data on the whereabouts of their talent. This change will likely take time as organisations often utilise multiple vendors across the globe. In this search for a single provider, platforms may be offered by a ‘brand’, regional differences in technology may not result in a truly standardised global booking process. This presents difficulties for organisations wanting to implement the ‘Post-Booking Assessment’ model as multiple data feeds are required to deliver information into the chosen rules-engine.

Whilst integration via API to and from multiple sources is entirely possible, the question of appetite, resource and political alignment raise their head, not to mention the need to standardise the data gathered

from the traveller at the numerous global booking tool platforms.

Here, the Pre-Booking Assessment can greatly simplify matters. All employees, regardless of location, start the travel process in the same, specifically designed compliance and duty of care approval platform. It is from here that approval for the trip can be granted, and the downstream trip booking completed at the various local levels. Integration of the aforementioned ‘approval codes’ can be completed either upon implementation, or later, when resource allows; it isn’t imperative to the successful running of the model.

A typical objection to the Pre-Booking model is that is requires the travellers to engage with an efficient, yet new process.

Business travellers are remarkably adept to change, a fact sometimes overlooked by stakeholder groups when implementing change management processes. Travellers readily accepted the liquids ban, the shoe searches and emergence of ‘self-service’ app-driven 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?

of the global compliance landscape, whilst ensuring free-flowing travel (to varying degrees, as you require), protecting the reputation of your organisation and offering your talent a feeling of safety and security when travelling in a post-COVID world.

Conclusion

It is a common event in our tech-compliance ‘world’ to have the discussion played out in this article with our prospective and customer clients. Both are valid operational models, and both are far more robust from a compliance and duty of care viewpoint than backdated travel booking reports that may only be reviewed on a quarterly, or exceptional-scenario basis, such as when the COVID-travel restrictions first darkened our doors in Q1, 2020.

Ultimately, you and your colleagues in the compliance and travel stakeholder teams will know which model suits best your employees, corporate culture, and your risk appetite. When you come together to assess these models, be safe in the knowledge that by implementing one of these two solutions you will be attempting to meet the needs

TOM CROSBY

Tom leads the relationships we have 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, ultimately creating 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 aspects of this article in greater detail.

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New Survey Uncovers Travellers’ Requirements For Return To Responsible Business Travel While 96 percent of global business travellers are willing to travel for business over the next 12 months, addressing their demands for flexibility may prove essential for companies’ long-term success.

New research commissioned by the SAP Concur organisation in April – May 2021, highlights global business traveller enthusiasm to return to the road, while pointing to what companies are doing - and need to do - to ensure a productive return to responsible business travel.

In 2020, business travellers found the trip itself to be the most stressful stage of travel, reflecting increased anxiety around safe travel during a global pandemic. The findings from this year’s survey suggest a return to pre-pandemic stress levels before, during, and after a business trip.

However, employees’ expectations of their employer to protect their health and safety while travelling for business remain. After a year of being grounded by events beyond their control, employees are ready to return to business travel, but on their own terms.

The actions that companies take in the next 12 months could make or break their ability to acquire and retain valuable employees amid a competitive market for talent.

Global Business Traveller Report 2021

Key findings from the survey of 3,850 business travellers across 25 global markets and 700 travel managers in seven global markets include: Global business travellers are enthusiastic about returning to travel, both for professional and personal reasons • 96 percent are willing to travel for business over the next 12 months, including 65 percent who are very willing • The majority - 68 percent - say they are pushing for a return to business travel, while just 32 percent feel their company is requiring them to do so • Baby Boomers are most likely to push their employers for the return to business travel (74 percent)

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• Four in five business travellers worry that unless they increase business travel this year, their professional (80 percent) and personal lives (80 percent) will suffer • Professional concerns include the ability to develop and maintain business connections (45 percent), making less money (38 percent), and not advancing in their career (33 percent) • One in five (18 percent) - including 29 percent of Gen Z respondents - worry they could lose their job if they are unable to increase their business travel • Personal reasons for business travel include making personal connections with customers and colleagues (54 percent), experiencing new places (52 percent), and taking a break from their everyday life (41 percent) • One in five global business travellers are looking forward to having the ability to dress up to go somewhere (19 percent), and one in 10 say that their partner wants them out of the house (11 percent)!

Although they are ready to hit the road again, global business travellers want to do so on their own terms Although they are ready to hit the road again, global business travellers want to do so on their own terms • Flexibility, such as choosing transportation, lodging, and travel dates, is now the most pressing need for business travellers, ahead of their vaccination-related demands such as wanting themselves, or the clients or

colleagues they visit, to be fully vaccinated against COVID-19 (72 percent vs. 62 percent) • Flexibility has emerged as a top priority for younger generations, particularly in the US, where the majority of Gen Z business travellers (59 percent) say they would rather have a crying toddler in the seat behind them than have no control over when and where they travel for work • Heavy workloads and unused vacation days also mean workers plan to make the most of any upcoming business travel - 89 percent say they will add personal vacation time to their business trips in the next 12 months.

Global business travellers will hold themselves most accountable to protect their health and safety while travelling for business (42 percent), followed by their employer (22 percent) • Eighty-nine percent expect their company to protect their health and safety while travelling by allowing them to select their preferred accommodations (46 percent), preferred mode of travel (43 percent), book travel directly on supplier websites (39 percent), and decide the length of their trip (39 percent) • While most of Gen Z (93 percent) and Millennials (92 percent) expect changes, only 76 percent of Baby Boomers do • New benefits that business travellers expect from their employers in the wake of the pandemic include the ability to choose direct flights (52 percent), stay in four- to five-star hotels (41 percent), and select premium seating, like first or business class (39 percent).

If their company doesn’t meet these expectations, business travellers especially those from younger generations - intend to act • Almost a third of business travellers (31 percent) would ask to limit travel if their company does not implement policies or measures to help protect their health and safety. One out of five business travellers (20 percent) would go as far as looking for a different position • The issue is even more important for younger generations - more than half (56 percent) of Gen Z and Millennial

BUSINESS TRAVELLERS respondents would ask to limit travel or search for new positions • Gen Z and Millennial employees especially would be willing to walk: nearly a quarter (24 percent) of global Gen Z and Millennials would search for a new position • The risk is even greater for the youngest generation in the US: a whopping 48 percent of Gen Z respondents say they would search for a new position.

Global Travel Manager Report 2021 This climate puts additional pressure on travel managers, who must be extra vigilant to ensure policies match employee expectations • Nearly unanimously, global travel managers think their job will be more challenging in the next 12 months compared to last year (99 percent) • The challenges facing global travel managers include communicating and ensuring compliance with new and revised company travel policies (60 percent), last-minute changes or cancelations to bookings (53 percent), and changes to government regulations (51 percent) • All surveyed travel managers (100 percent) expect their company to implement some travel guidelines or policies in the next 12 months. However, their expected changes do not necessarily track to business traveller demands.

Enthusiasm for returning to travel, paired with the intent to act if their flexibility demands aren’t met, puts global business travellers in a unique power position. However, with an eye toward the right changes, organisations can encourage a productive return to business travel this year - and help achieve broader business goals in the process.

WAKEFIELD RESEARCH

The survey was conducted by Wakefield Research (www.wakefieldresearch. com), a leading independent provider of quantitative, qualitative and hybrid market research, among 3,850 business travellers defined as those who travel for business three or more times annually from the following markets: US, Canada, Brazil, Mexico, LAC (Colombia, Chile, Peru, and Argentina), UK, France, Germany, ANZ region (Australia and New Zealand), SEA region (Singapore and Malaysia), China, Hong Kong, Taiwan, Japan, India, Korea, Italy, Spain, Dubai, Benelux (Belgium, Netherlands, and Luxembourg), South Africa, Sweden, Denmark, Norway, and Finland. Additionally, Wakefield Research surveyed 700 travel managers from the following markets: US, Mexico, UK, France, Germany, SEA region (Singapore and Malaysia), and Hong Kong. Both surveys took place April – May 2021. For the interviews conducted in this study, the chances are 95 in 100 that a survey result does not vary, plus or minus, by more than 1.6 percentage points from the result that would be obtained if interviews had been conducted with all persons in the universe represented by the sample. www.concur.com

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EMPLOYEE BENEFITS

Employee Benefits: Employees Say Their Benefits Don’t Reflect The Current Situation In times of crisis, employers can pick and choose talent, while employees should be grateful that they have a job, right? Ummm, not so fast. Not only is that approach archaic, there are plenty of reasons for employers to invest in employees and their employer brand, especially during times of crisis. In this report, we take a closer look at what benefits are most important for different groups of employees, how benefits are related to engagement, what effect HR tech platforms have on benefits appreciation and the employee experience overall.

But first, let's take a look at the relationship between employers and employees in 2020 from a broader perspective. Worklife during the pandemic - while there are no organisations unaffected by COVID-19, exactly how organisations are affected varies, with some industries experiencing large declines, while others are experiencing increased demand.

Additionally, competition for developers, programmers, and other tech competences was already tough before the pandemic, and this demand is unlikely to decrease during times of social distancing and remote working.

Therefore, it would be a mistake to say that now it's suddenly an 'employer market'.

Why care what employees want during the current pandemic? The fact there are no organisations that have not been affected by COVID-19 is also because every organisation is made up of individuals, each with their own personal challenges. Organisations that succeed in supporting their employees’ health and maintain high levels of motivation and engagement will also become stronger through the pandemic. This is true, whether employees have had to reduce their working hours, have seen an increase in their workload, or have to work from home.

One thing that 2020 has taught us, is that we can adapt quickly when forced. For example, in 2019, who could have imagined

that a Conservative government in the UK would offer massive state aid package for companies and their employees? Or that employees for airline SAS would be quickly trained as care assistants? Or that remote working would become the new norm for employees everywhere in just a few months?

The coronavirus pandemic has accelerated the digitalisation that was already underway.

Without the digital developments we have seen in recent years, the crisis would undoubtedly have had different effects on our working life than what has occurred today Without the digital developments we have seen in recent years, the crisis would undoubtedly have had different effects on our working life than what has occurred today. As Dave Munton, Head of Markets and Client Service, Grant Thornton UK LLP, writes in a study about the impact of pandemics on medium-sized British companies, “The importance of technology has proved paramount in enabling businesses to remain connected with their people and

their stakeholders, and in opening up new commercial opportunities”. With this in mind, it has been particularly interesting to research the presence and effects of digital benefits platforms in the UK, Germany, and Sweden – each with similarities and differences when it comes to their benefits and digital maturity.

Digital Infrastructure For Remote Working

The EU index, DESI (Digital Economy and Society Index), measures and summarises Europe’s digital performance and competence of different countries based on connectivity, human capital, use of internet services, integration of digital technology, and digital public services. In the 2020 edition of the EU Index, all three countries rate above the EU average. If you compare these three countries with each other, Sweden ranks highest, followed by Great Britain, and Germany in third place. Of course, for employees to be able to work from home - something many employees in all three countries are doing during the pandemic - a well-developed digital infrastructure is a prerequisite.

Which Benefits Are Most Common Today?

• Company cars that employees can also use privately • Petrol costs are often covered by the employer • Non-monetary remunerations, where the employer can offer a tax-free monthly gift or voucher up to 44 Euros, and up to 60 Euros for a work anniversary gift or other occasions. This is especially popular with smaller businesses and companies in the blue-collar sector • Long-term account models that allow employees to earn credits, which can be exchanged for time off or early retirement. This is especially popular with larger companies • Group risk benefits – a standard offer with most employers, typically including pension, life insurance, critical illness, incapacity and private medical insurances • Childcare vouchers, or on-site childcare, can make a big difference for British employees with children, since childcare tends to be more expensive than in other European countries

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• ULEVs, or ultra-low emission vehicles, can be offered tax deductible and are becoming a popular way for employers to link their benefits offer to their corporate social responsibility policies. However, bike leasing benefits are becoming increasingly popular, and I think we will see a rise in wellness benefits in the near future • Computer glasses - Employees who spend part of their workday in front of a computer are offered eye exams and, if needed, glasses • Healthcare benefits: Employers can offer employees reduced prices on private healthcare services, including health insurance, vaccinations, dental care, IVF treatments, gastric-bypass surgery, and laser treatments for eye defects.

The UK is quite a mature market, where we’re seeing a shift from traditional insurancebased benefits to a more rounded well-being offering. Wellness allowance and work-life balance benefits are becoming increasingly popular, as employers are looking to support all aspects of their employees’ lives.

Employers can subsidise a wide range of wellness activities for their employees, taxfree, up to 500 Euros per year.

Benefits That Are Worth Changing Jobs For - What Benefits Are Really Considered Most Important To Employees?

At a glance, the three most popular benefits in all three countries surveyed are: • Bonus & profit sharing: taking part in a company compensation programme that awards employees a percentage of its profits • Flexibility: greater employee freedom e.g., working hours and work location (e.g., work-from-home) • Pension: benefits such as occupational pension or investment advice.

Which Age Groups Are Likely To Change Employer For Better Benefits?

Younger employees generally seem to be easier to attract with a more attractive benefits offer than older people. In fact, nine out of ten employees aged under 30 say they would consider changing employers to receive better benefits.

Important Benefits In Different Countries

Flexibility and work-life balance rank highly in the UK, mobility is considered more important in Germany than elsewhere, while skills development is given lower priority than in Sweden or the UK. Healthcare benefits, especially well-being benefits, rank higher in Sweden than in Germany and the UK. We have found that different benefits are important for different employee groups.

But people are, of course, much more than

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their group affiliation. How can your benefits offering be tailored to suit each employee's individual needs, wants, and situation? More employers are enabling their employees to choose their own benefits, based on a broad and attractive offering by using a flexible benefits budget that employees can use freely on an entire benefits range, or within specific categories. For example, an employer may offer a flexible benefits budget for mobility that employees can use to spend on travel to and from work, as well as privately.

Employers who wish to encourage healthier or more environmentally friendly choices can build incentives for this by increasing the flexible benefits budget for employees who choose bicycles, public transport, or a more environmentally-friendly car. According to our survey, benefits flexibility is more important for employees in Sweden and the UK than in Germany. Half of the employees in the UK and Sweden would consider changing jobs if offered flexible benefits, compared with four out of ten in Germany.

Half of the employees in the UK and Sweden would consider changing jobs if offered flexible benefits, compared with four out of ten in Germany Why Is Benefits Satisfaction So Important?

Our survey shows that employees who are satisfied with their benefits are almost 20% more engaged in their work. And perhaps even more importantly, the proportion of employees with low engagement is 85.5% lower among those who are satisfied with the benefits. In the UK specifically, we see that engagement increases by a third for employees most satisfied with their benefits.

On a regular day, how engaged are you in your work?

High levels of employee engagement also correlate with other factors that usually characterise a strong employer brand: feeling proud about where you work and ambassadorship. Three out of four employees with high engagement say they feel proud of their workplace and would recommend it to others. Among employees with low engagement, the majority are not proud of where they work and answer a resounding “no” to the question of whether they would recommend their employer to others. As a result, low employee engagement significantly risks damaging the employer brand.

We have established that employees who are satisfied with their benefits are more engaged in their work and that engaged employees are, in turn, more likely to become positive ambassadors for their employer.

Similarly, employees who are dissatisfied with their benefits are less engaged and less likely to recommend their employer to others. In addition to a weakened employer brand, what are the financial consequences of disengaged employees? According to Anders Wikström, innovation researcher at Swedish research institute RISE, organisations have even more to gain by creating the right conditions for well-being and engagement as both lead to greater innovation. "There is a lot of research that shows the connection between healthy employees and the ability to innovate. I usually say the worst thing we can get if we invest in the right innovation conditions in organisations is that we get healthy employees. And the best we can get is healthy and engaged employees, together with a lot of power and innovation that the organisation can work with in the future. So, it's a win-win”.

Digital Tools For Managing Benefits

Once an employer has decided what benefits they want to offer their employees, a common problem that many employers face is a lack of awareness from an employee perspective that the benefits even exist. As a result, employees don't appreciate their employer's investment. Even if employees are aware of what benefits they have access to, there may still be blocks in the way that prevent them from using them. For example, while information about employee benefits can be available in employee handbooks and the intranet, information can often be so general that it becomes difficult for each employee to know what applies to them.

Additionally, employees may be discouraged by complicated enrolment processes where HR and managers need to be involved. In other words, it is not surprising that benefit platforms have become increasingly popular in recent years, especially in larger companies.

Digital HR technology platforms help reduce

EMPLOYEE BENEFITS HR administration and make benefits more accessible to employees.

In our survey, approximately one in three employees in Sweden and the UK said their employer offers them a platform or app where they can access their employee benefits digitally. However, only 15% of survey participants in Germany said the same.

This partly reflects how the three countries place themselves in the EU's digitalisation ranking, with Germany at the bottom and Sweden at the top. Interestingly, however, British employers seem to have digitised the management of their benefits to a somewhat greater degree than Swedish employers.

What’s Next In The World Of Benefits?

As we stated in our introductory chapter, the coronavirus pandemic has impacted the workplace quickly and profoundly. While it is still too early to say which of these changes will last and constitute the ‘new normal,’ there are already some clear trends in the benefits area: “In Germany, there has definitely been an increased interest in different benefits related to working from home, where employees buy equipment to support their home office and get reimbursement from their employer. With many employees in Sweden feeling socially

isolated while working from home, we can see a rising demand for support and counselling services. On the other hand, benefits for wellness during pregnancy are also increasing’’. The focus right now for UK employers is on mental well-being, health, and flexibility. People have been really creative, sending care packages home with favourite things to employees who are having a tough time. It’s a really nice way to connect and show that we’re all in this together.

It’s a really nice way to connect and show that we’re all in this together What’s Next In The World Of Benefits?

The coronavirus pandemic has impacted the workplace quickly and profoundly. While

it is still too early to say which of these changes will last and constitute the ‘new normal,’ there are already some clear trends in the benefits area: “In Germany, there has definitely been an increased interest in different benefits related to working from home, where employees buy equipment to support their home office and get reimbursement from their employer.” - Emilia Maurer, Global Benefits Manager, Benify Munich “With many employees in Sweden feeling socially isolated while working from home, we can see a rising demand for support and counselling services. On the other hand, benefits for wellness during pregnancy are also increasing…” - Viktor Håkansson, Head of Benefits, Benify Stockholm “The focus right now for UK employers is on mental wellbeing, health, and flexibility. People have been really creative, sending care packages home with favourite things to employees who are having a tough time. It’s a really nice way to connect and show that we’re all in this together.” - Katie Goodwin, Head of Client Relations International, Benify London.

This article has been taken from The Benefits And Engagement Report from Benify.

To request a copy of the full report, please visit www.benify.com.

The 2021 Expatriate’s Guide to Living in the UK Living and working in the UK can provide a fantastic opportunity to any expatriate individual or family. The UK offers a diverse range of cultures, and if you have relocated for business, family or lifestyle reasons, then the useful information covered inside this Guide will prove to be an invaluable resource.

The 2021 Guide contains content covering: Banking • Conversion Charts • Expatriate Clubs Embassies & High Commissions • Driving & Transport Education - Schools & Universities • Immigration • Legal Issues Property • Serviced Apartments • Taxation If you would like to order free copies to pass on to your expatriate colleagues who are relocating to the UK over the next year, please email helen@expatsguidetotheuk.com with the quantity you require and the address you would like them sent to.

PLEASE ALSO SHARE THE WEBSITE WITH COLLEAGUES OR EMPLOYEES RELOCATING TO THE UK.

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Contact: Tad Zurlinden Telephone: +44 (0)1379 651 671 Fax: +44 (0)1379 641 940 Email: enquiries@arp-relocation.com Website: www.arp-relocation.com The ARP is the professional association for the relocation industry in the UK. The ARP’s activities include seminars throughout the year, an annual conference, the publication of an annual Directory of Members and a website, which is updated regularly.

THE EUROPEAN RELOCATION ASSOCIATION (EuRA)

9&10 Diss Business Centre, Dark Lane, Diss, Norfolk, IP21 4ND Telephone +44 (0)1379 651 671 Fax: +44(0)1379 641 940 E-mail: enquiries@eura-relocation.com Website: www.eura-relocation.com EuRA is an industry body for Relocation Professionals in both Europe and Worldwide.

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Central Way, Park Royal, London, NW10 7XW Telephone: +44 (0)208 961 4141 Website: www.santaferelo.com Santa Fe Relocation Services is a global mobility company specialising in managing and delivering high-quality relocation services worldwide.

We enable people and organisations to work, live and thrive around the world.

With ‘enabling people and organisations’, we want to make it possible for people to be where they need or want to be - enabling people and organisations.

Our core competence is relocation services that support corporations and their employees relocate and settle in a new country, assisting them with immigration, home and school, language and cultural training, managing property rentals, delivering domestic and international moving of household goods.

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9&10 Diss Business Centre, Dark Lane, Diss, Norfolk, IP21 4ND

ACS International School Cobham Heywood, Portsmouth Road, Cobham, Surrey, KT11 1BL, England ACS International School Egham London Road (A30) Egham, Surrey, TW20 0HS, England

ACS International School Hillingdon Hillingdon Court, 108 Vine Lane Hillingdon, Middlesex UB10 0BE, England

over 50 nationalities and many in the school community have experienced the challenges of relocation. Along with well-established welcoming programs, families receive ongoing support as they cope with the practical and emotional aspects of their transition to life in the UK. Taught in small classes, students (ages 3–18) benefit from a balance of academics, arts, athletics, activities, and service leadership. Excellent exam results and oneto-one college counselling enable 97% of TASIS graduates to gain acceptance to their first- or second-choice university in the UK, the US, and worldwide.

SERVICED APARTMENTS THE ASSOCIATION OF SERVICED APARTMENT PROVIDERS (ASAP)

Suite 3, The Business Centre, Innsworth Tech Park, Innsworth Lane, Gloucestershire GL3 1DL Contact: ASAP Office Telephone: +44 (0)1452 730452 Email: admin@theasap.org.uk Website: www.theasap.org.uk Twitter: @ASAPThe LinkedIn: The Association of Serviced Apartment Providers ASAP is in the industry association representing, promoting and improving the serviced apartment sector. Our 124 members including serviced apartment operators and agents represent in excess of 25,000 serviced apartments in the UK, Europe, USA and Canada.

When booking your serviced apartment, look for our Quality Accreditation kitemark which confirms the operator is fully compliant with all the core legal, health and safety practices and means you can book with confidence.

ACS International School Doha Al Oyoun Street, Al Gharrafa PO Box 200568, Doha, Qatar

TAXATION

Telephone: 01932 869 744 Email: cobhamadmissions@acs-schools.com Website: www.acs-schools.com Contact: Dean of Admissions ACS International Schools were founded in 1967 to serve international and local communities. The schools are non-sectarian and co-educational (day and boarding), enrolling students aged 2 to 18 years. The UK based schools have over 30 years’ experience of teaching the International Baccalaureate, and ACS Doha offers an international and American curriculum.

55 Baker Street, London, W1U 7EU Contact: Andrew Bailey Telephone: 020 7893 2946 Fax: 020 7893 2418 E-mail: andrew.bailey@bdo.co.uk Website: www.bdo.co.uk BDO LLP is the award-winning, UK Member Firm of BDO International, the world’s fifth largest accountancy network with more than 1500 offices in 162 countries.

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