International HR Adviser Winter 2020

WINTER 2020/21

ISSUE 83

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International HR Adviser The Leading Magazine For International HR Professionals Worldwide

FEATURES INCLUDE: Workforce Analytics – An Appeal For A Holistic Approach Global Tax Update • Tax And Social Security Issues When Entering Or Dealing With A New Location Transformation – What Value Contribution Will Be Expected From Global Mobility?

How To Keep Employees Motivated When Working From Home How HR Departments Can Get Ahead In The War For Talent How Do GM Professionals Prioritise When HR Budgets Are Tight?

ADVISORY PANEL FOR THIS ISSUE:

CONTENTS

In This Issue 3

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10

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Workforce Analytics – An Appeal For A Holistic Approach Alister Taylor, Deloitte Global Workforce Analytics

Tax And Social Security Issues When Entering Or Dealing With A New Location Andrew Bailey, BDO LLP

Global Tax Update Andrew Bailey, BDO LLP

Transformation – What Value Contribution Will Be Expected From Global Mobility?

John Rason, Santa Fe Relocation

How To Keep Employees Motivated When Working From Home David White, UnitedHealthcare Global

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11 Ways To Keep Employees Happiness High Through A Downturn

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How HR Departments Can Get Ahead In The War For Talent

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How Do GM Professionals Prioritise When HR Budgets Are Tight?

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Which Skills Do You Need To Be A Successful Remote Worker?

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Free Annual Subscription

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Directory

Alex Hattingh, Employment Hero

Steve Van Belleghem, Author, The Offer You Can’t Refuse

The RES Forum

Em Normandie Business School

www.internationalhradviser.com HELEN ELLIOTT • Publisher T: +44 (0) 20 8661 0186 • E: helen@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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INTERNATIONAL HR STRATEGY

Workforce Analytics - An Appeal For A Holistic Approach When you are struggling with how to approach a task, there’s something to be said for just getting started.

For example, I spent a good ten minutes staring at the screen before I started to type this article. Now I have started, I feel so much better.

More words on the page means I am getting closer to my goal of getting the required 1,800 words down for the published article. However, as good as it feels to get started, I need to remember that the objective of writing this article is not simply to get 1,800 words on a page. I am writing it because I want to have a specific impact. If I finish the article but it does not achieve my desired impact, it has been a waste of my time (and yours!).

It seems obvious when put in those terms, yet this is similar to what happens for many when it comes to analysing workforce data. Our world is becoming more data driven, and HR functions have lots of data, so rather than staring at data on our screens, it feels better to get started with delivering insight. However, in the same way that this article is a waste of time if it doesn’t have the desired impact, insight delivered that does not have the desired business impact is also a waste of time.

So what impact do I hope to have on readers of this article? To understand the value of a holistic approach to workforce analytics, therefore being better placed to use workforce analytics to help achieve strategic goals.

Is Investment In People Analytics Paying Off?

Despite the uncertain times we are in, studies have shown that companies are still investing in data analytics. A Dresner Advisory Services’ study, ‘How COVID-19 Impacts Businesses, Budgets and Projects’ (1) from May this year, found that despite impacts on budget, 49% of organisations still had new Business Intelligence and Analytics projects initiated, or existing projects move forward without delay. This is clearly still a priority for many. Perhaps you are experiencing

this in your own organisation? Has there been a new HR system introduced with analytics ‘out-of-the-box’, or perhaps your employer has invested in an analytics ‘centre of excellence'? These are all good initiatives and should enhance the capability available to you to deliver people analytics to your stakeholders.

However, returning to the theme of impact, it is worth asking ‘Have these new initiatives helped you to deliver your desired impact?’. If the answer is no, you are not alone. Per a Deloitte paper focused on talent acquisition analytics, ‘83% of 924 companies surveyed across the globe have low people analytics maturity, focusing primarily on basic HR reporting needs, data security and privacy, etc.’ (2) We see this in many organisations we talk to, where the desire is there and investment is being made, but frustratingly the work being done is not having the intended impact, due in part to the lack of maturity of the people analytics function.

How To Enable Strategic Impact

This is not a simple challenge, and is one that has many facets that need to be considered.

Adopting a holistic approach should include covering the following three fundamental areas to better ensure the strategic impact of your analysis: 1. Ensuring the right insight – how do you define what is the ‘most appropriate’ insight?

2. Building a robust framework – do you have the permissions and guidelines for the data you are analysing?

3. Developing skilled users – does your team have the capability to effectively deliver insight and drive outcomes?

Although these focus areas can often get overlooked in favour of more obvious issues such as collating data, data quality and the latest analytics tools, focus on them will help organisations better understand some of the key challenges with People Analytics, and ultimately deliver greater strategic value from the data at their disposal.

1. Ensuring the Right Insight – how do you define what is the ‘most appropriate’ insight?

Everyone working in data analytics has been warned at some point that stakeholders “don’t want insight for insights’ sake”.

This is good advice. Anyone passionate about people data (and therefore likely to enjoy good insight!) will do well to remind themselves of this when being urged to deliver interesting insights, without dealing with the “So what?”.

Stakeholder time is a valuable commodity.

We need to be efficient and strategic regarding which insights are given real-estate on any output for their attention. All too often available data is the driver for insight, i.e. simply based upon what can be revealed, rather than focusing on, and aligning to, organisational priorities.

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INTERNATIONAL HR ADVISER WINTER

Focusing on the ‘wrong’ insights can lead to them being ignored, or worse, driving behaviours both out of kilter with business priorities, and biased by this incorrect focus. There is also the opportunity cost of delivering the ‘wrong’ insight that needs to be considered.

Here are two key aims for your analytics programme to enable delivery of the ‘right’ insights.

1. Each insight must be linked to strategic priorities - this requires clearly acknowledged priorities for the analytics team, as well as the business functions being served. The analytics team must know where to go to for clarity on their areas of focus.

2. Maintain a regular feedback loop with end users of the output - insights that enable business strategy will alter over time as priorities change. In order to stay relevant, analysts need to be connected to the end users to obtain feedback and change course in an agile way as necessary.

Focusing on these two areas should ensure that appropriate time is spent on current priorities for stakeholders and the business, rather than delivering insight that may be interesting, but does not have relevant strategic impact.

2. Building a Robust Framework - do you have the permissions and guidance for the data you are analysing?

A few years ago, in a previous employment, I was excited to prepare some really interesting analysis that was aligned to strategy and set to have a significant financial impact. However, when it got to my ultimate stakeholder for review, it got shut down because of a fear that the project could be perceived as too ‘Big-Brother-y’. At the time, I felt this was a poor excuse to not proceed with something that had such apparent value. However, in retrospect, I can see that this was not only a valid concern, but one deserving of more focus. In this instance we encountered this challenge because we didn’t have the appropriate framework in place to deal with the concerns raised.

If we had clearly documented the ways in which we had used employee data, and communicated it to employees, we may have continued down the path more confidently, free from the ‘Big Brother’ accusation.

It sounds obvious to say, but the foundation on which every good data analytics project is built is a strong governance framework. As with any construction project, a weak foundation will not support large complex structures. In the same way, a data analytics project developed without a strong governance framework will not support complex analysis. In both cases, the outcomes could potentially be very painful.

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The value of a strong operational framework is all the greater these days, where there can be distrust and scepticism about data analytics and ‘the power of algorithms’ The value of a strong framework is all the greater these days, where there can be distrust and scepticism about data analytics and ‘the power of algorithms’. Given recent legislative changes one can envisage getting this wrong, resulting in potential reputational damage. As the risk potential increases, it would be natural if there was greater reluctance to proceed.

However, with the right governance framework in place, organisations and individuals in analytics teams can confidently proceed with more complex analysis to deliver the greatest value to their stakeholders. So how do you know if you have the foundations required? Here are a few focus areas to explore further: 1. Governance – do you have a framework, distinct from the analytics team, in place to guide the outcome of the analytics programme? It is okay to have this combined with other oversight committees but is not something that should be left for decisions to be made in the moment.

2. Legal framework – have contracts and policies been reviewed to allow for the use of employee data? Does it make a difference whether the beneficiary is the employee or the company? Even the most benevolent initiatives will fall foul of the law if the contract does not allow it.

3. Ethical Guidance – Just because it is legal, does not mean it should be done. Is there a clear purpose statement for the analytics work that can be relied upon for any analysis of ‘grey areas’? Have you considered an ethics charter? Clear

guidance will help those who work with data, who typically love all sorts of insight, to know when they are approaching a line they should not cross.

4. Employee Culture – This is possibly the hardest one to get right. Is there a risk of potential challenge from employees on how and why their data is being used?

Even the most well intentioned projects can suffer an adverse effect if employees react badly to their data being used.

Dealing with these areas will enable a strong foundation for deriving value from your data.

We recommend they are assessed before undertaking any large analytics project. The consequences of getting any one of these areas wrong can be severe, jeopardising your whole analytics programme before it has time to deliver the desired strategic impact.

3. Developing Skilled Users - does your team have the capability to effectively deliver insight and drive outcomes?

A common challenge for organisations where data analysts are in short supply is that the analysts are often not present when the insights are delivered. There can be an expectation that output is simple enough for HR generalists to deliver. However, situations can arise where the desired impact is not realised because the person delivering this output hasn’t adequately understood the insight at hand. The credibility of the insight can therefore be easily lost when a simple question such as ‘why does your headcount numbers not match the figures from Finance?’ isn’t answered satisfactorily.

For routine questions such as this, it is often unacceptable to defer to a central team and promise a reply “in the next 24 hours”.

Investment in technology and building the right infrastructure for analytics within the organisation is only part of the solution.

In the case of much of people analytics the part that a human plays in the supply chain is a key component, and continues to require investment. There is an unhelpful expectation that due to technological advances, we do not need to focus as much on our people. However, in my experience, this lack of focus has led to people data analytics projects falling at the final hurdle.

So how do we overcome this challenge?

For most organisations, having enough data specialists to join each meeting is not an option. This means the focus should be on investing in your frontline staff responsible for delivering the strategic impact.

Here are two suggestions to develop the skills required from users to ensure that intended value is not lost in the delivery of the analysis: 1. Self-service – anyone working in workforce management, will realise that our world is rapidly changing. Understanding and delivering data in meaningful ways has become a critical component of many

INTERNATIONAL HR STRATEGY strategic partnering jobs. Enabling selfservice is a great way to upskill your workforce and help those that are able, to dig deeper into the data they are delivering.

2. Resourcing & training – in a field that has traditionally been less focused on analytics, like people management, the need to proactively develop an appropriate skillset is critical. With advances in data science there is an increasing need for forwardthinking people teams to hire in new skills.

Such skills could also be accessed from other parts of the organisation. However, this isn’t an excuse to solely rely on ‘bought-in’ specialists. Anyone delivering the insight should be trained to understand at least the basics of the analysis they deliver. What does your training look like for those who deliver new insights?

Focusing on the final hurdle prior to insight delivery will not only ensure the good work undertaken to date has the intended impact, but will also mean that the insight itself is fine-tuned, as the output will be sharpened by the developing experience of those at the frontline, delivering those insights.

The Value Of A Holistic Approach

The areas covered in this article are often seen as peripheral to the delivery of

people analytics and therefore may not get the attention they need. However, when things go wrong in these areas, the angst and disruption caused can be significant. Adopting a holistic approach that proactively manages each of these areas should result in the mitigation of a lot of these risks and support the delivery of a truly insight-driven people function that has a strategic impact.

Carefully considering the areas suggested should mean: • Focus on the right insight that meets stakeholder needs • A robust framework that supports the analytics team to deliver the desired impact, and • Empowered people in position to deliver the insights with a focus on achieving the strategic impact.

Advances in these areas should enable greater impact in the delivery of strategic value to organisations from the people data at their disposal.

References (1) https://www.patreon.com/posts/newfindings-on-36892231 (2) h ttps://www2.deloitte.com/content/ dam/Deloitte/us/Documents/humancapital/us-talent-acquisition-analytics.pdf

ALISTER TAYLOR Director, Global Workforce Analytics D: +44 20 7303 0403 E: alistertaylor@deloitte.co.uk www.deloitte.co.uk/globalworkforce

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

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TAXATION

Tax And Social Security Issues When Entering Or Dealing With A New Location HR and global mobility (GM) professionals are often faced with the challenge of supporting the home business as it deliberately expands into new locations or particularly in light of Covid19, finds itself with employees unexpectedly residing and working in another country.

If you have an existing overseas assignee population the challenges of individual tax and social security may be familiar.

However, when entering an entirely new location either on purpose or “accidently” there are wider considerations to address, from payroll compliance, VAT, Corporate Tax to Transfer Pricing.

Many of the decisions made in dealing with such situations could impact other areas of taxation and if you fail to consider these, potential planning and cost savings could be missed. Compliance obligations will also not be met.

Some Familiar Ground

From an HR/GM perspective you will be under pressure from the employees to confirm their tax position.

Tax rates vary greatly between countries from 0% in UAE & Brunei through to top rates of 57.2% in Sweden or 60% in the Ivory Coast.

Therefore the answer to this question will be determined by where they are taxed.

Typically countries tax in two ways, they tax individuals who work in their territory and/or individuals who are resident in their country. There are exceptions, for example, the US taxes its citizens and green card holders on their worldwide income wherever they are resident or perform their duties.

It is also possible, based on the above, that two countries may seek to tax an individual on the same income bringing about what is commonly known as ‘double taxation’.

Double Tax Treaties

In this scenario, the first option will be to check if your country has a double tax treaty with the new location.

Typically, but this will vary, taxation of employment income is covered in Article 15. As a rule of thumb, employment income

will be taxable in the country in which the employment is exercised.

The Article will usually contain a second test useful for your short-term assignees, business travellers, and it may also cover internationally remote workers.

If this test is met then the assignee may be exempt from tax in the host location where; • They have spent less than 183 days in the host country • Remuneration is not paid by or on behalf of a resident of the host country • Remuneration not borne by a permanent establishment (PE) or fixed base of the employer in the host country.

However, it is important to note that treaty wording varies, always check the relevant treaty. Do also check that you meet all the conditions within the treaty. Most individuals are aware of the 183 day test but they typically forget or do not know that there are other tests that must also be met. You do need to meet all requirements of the treaty test and not just one.

Do bear in mind that Base Erosion and Profit Shifting (BEPS) rules have lowered the threshold for what constitutes a Permanent Establishment (PE). Additionally, the BEPS rules also seek to improve the alignment of transfer pricing outcomes with value creation with the greater expectation and scrutiny going forward of recharges of costs. Both of these action points are likely to limit the scope for treaty exemption in the future.

As opposed to treaty exemption we are increasingly likely to see a need to file in multiple countries but with associated claims for double taxation relief.

The reporting and compliance burden is on the increase. Whilst you may prefer to ignore compliance and avoid the associated costs, this “option” runs the risk of the business and/or individuals committing criminal and civil offences. This added adverse impact and stain on corporate reputation merely underlines the cost of doing nothing. The fact that an individual may be stranded in or chooses to be in a particular location due to Covid-19 may not avoid potential obligations impacting the employer. You may feel that this is the employees’ decision or choice. Despite this, doing nothing and not getting involved could be extremely costly for the business.

Tax Planning

Once you have established the tax rates and obtained local cost of living and salary information the next step will be to establish the package the employee will receive.

Many countries operate special tax regimes for expatriates. Before drafting the assignment contract, confirm which local rules and tax savings might be applicable.

One of the biggest tax savings available can be the choice between paying cash or providing a direct benefit. For example, paying for accommodation directly could offer tax savings in Hong Kong but cash is generally taxed at a higher effective rate.

Timing can also be a great planning tool.

Leaving a country for a complete tax year may result in non-resident status for the whole tax year, whereas leaving part way through the tax year may result in continuing resident status for the remainder of the tax year. Regular return visits and continuing ties to the home country may also be factors considered when considering home country residence status.

Naturally, you may not get a chance for advance tax planning if presence in another country is as a result of Covid-19. Please also bear in mind that the current pandemic period from March to December may well take individuals over the 183 day limits mentioned above for tax treaties. Do however, check for temporary measures and reliefs that may be available, as many tax authorities have sought to recognise that an individual’s current location may not be through choice.

Social Security

So where will the employee (and employer) pay social security?

International social security is a complex area and it will usually be best to consult a specialist where there is any doubt over social security.

The world of social security is essentially governed by three separate sets of rules: • Europe (EEA) - EC Regulations • Bi-lateral Agreement countries (‘Reciprocal’ or ‘Totalisation’) • Non-Agreement countries.

Which rules apply may depend on the following: • Home / host country combination • Nationality of the assignee

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INTERNATIONAL HR ADVISER WINTER

• Where assignee was last insured (paying contributions) • Duration of assignment • Location (residence) of the employer.

For moves within Europe the general rule is that you ‘pay where you work’. As an exception to this you may apply for an A1 certificate to keep the employee within their home system.

For other moves, do check if your country has a bi-lateral agreement with the new location. That agreement should exempt them from social security in the new location where a valid Certificate of Coverage is obtained.

Time limits and conditions will apply to both of the above situations and individual rules and agreements should always be consulted.

Where no agreements exist at all then home and host country rules will determine whether social security is payable and for how long. It may be payable in both!

Again, special measures have been introduced as a result of Covid-19 to allow for relaxation of strict rules. Do check to see how these may be applied to workers temporarily living in another country as a result of the pandemic.

Additionally, this article is being reviewed at the time of the ending of the Brexit transition period. There could yet be significant further changes to current plans for moves involving the UK and the EU.

and are more aware of the issue of recharges or locally based Covid impacted workers.

Formal steps and ongoing reporting obligations may be required in order not to withhold in the host location.

Payroll

When you keep assignees on your home payroll, and also find that there is a withholding requirement in the assignment location this can create a cash flow issue.

Companies often overlook possible solutions to dual withholding requirements which might be available in your home country.

For example, in the US it may be possible to take advantage of certain exclusions and foreign tax credits within the payroll, rather than waiting for the employee to file a tax return, providing the relevant forms are completed.

Typically, either as a matter of policy or because there is no local payroll in the new location, an individual may be kept on the home payroll.

Many companies do not realise that there may still be an employer withholding obligation in the new location. It is essential that you explore local rules and regulations in advance of an assignment, and where necessary establish a “shadow payroll” to account for local taxes from day one.

A local withholding obligation may apply to individuals working from home in another country during the pandemic. This is particularly where employers need to be very careful, as failure to operate payroll withholding may result in the employer being responsible for the employee’s taxes and being unable to recover this from the employee.

It may be possible to run an in-country payroll through a local agent and some countries offer relaxed payroll rules for certain expatriates and Covid impacted employees, so always seek advice.

Do not assume that just because an individual may be treaty exempt that there is no employer withholding obligation in the host country/country of working and there is no need to seek local tax authority approval for not withholding. Increasingly, countries are focused on business travellers

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Where you keep assignees on your home payroll, and also find that there is a withholding requirement in the assignment location this can create a cash flow issue Dual Withholding

Unfamiliar Territory

Business needs and opportunities can mean that before premises, a branch or subsidiary have been established, an employee may be deployed to the new location.

They often work out of temporary office accommodation, a client site, a hotel or their home (especially those choosing to work remotely during the pandemic).

It will be crucial to understand the exact nature of the individual’s role in the new location to ensure that you are not faced with an unexpected corporate tax bill or penalties for failure to comply with local laws or regulations.

Corporate Residence

In some situations, the seniority of the individual posted overseas/working

remotely, and the role which they undertake, may actually jeopardise the existing company residence status and therefore the corporation tax bill.

A company is, generally taxed based on its residence status. Each country will have its own definition of residence. In the UK, for example, a company is generally resident when it is incorporated, or centrally managed and controlled in the UK. As an illustration, a senior member of the board who relocates to the UK from Iceland to establish a new UK company, but holds board meetings of the Icelandic company in the UK, will find that the UK authorities will typically argue that the central management and control of the Icelandic business is being carried out in the UK and the company is resident and subject to corporation tax there.

Advance planning around the role the director performs in the UK and the location of board meetings could avoid this issue.

As with individual taxation, tax authorities have currently relaxed the rules about residence in certain circumstances due to Covid. Do however, check the degree of relaxation as this will be different around the world.

What Is A ‘Permanent Establishment’?

Countries may also seek to tax a nonresident company where it has a taxable presence as defined by local laws, as a result of the activities of individuals assigned there.

Where a double tax treaty exists between the home and host location countries, it will typically exempt the non-resident company from local corporation tax if its presence does not amount to a ‘permanent establishment’.

Double tax treaties generally define a permanent establishment (PE) as being a ‘fixed place of business through which the business is wholly or partly carried on’, with certain exemptions.

The important issue to highlight is that a PE can be created by the activities of employees, or in some circumstances agents or contractors.

Prior to BEPS the key test of whether an employee's activities can create a PE concerned their ability to conclude contracts with customers. The BEPS changes now look more closely at the exact involvement of individuals and one who ‘habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise’ can create a PE. Other factors can also lead to a PE and all fact and circumstances should be explored before the individual is assigned to the new location.

Where you become aware of an assignment to a new location, simply linking in with the appropriate colleagues such as company group tax, company secretarial and legal could allow significant savings to be made and avoid unintentional corporate taxation and unexpected filing obligations.

TAXATION Again, tax authorities have currently relaxed the rules about PE creation in certain circumstances where individuals are present in a location solely due to Covid. The degree of relaxation will be different around the world so do seek guidance.

Recharging Costs

Another significant issue that is often overlooked in any assignment or situation is the recharge of costs. It may seem essentially an internal company matter however, this decision can have three major tax implications; 1. Treaty Exemption As we saw above, the decision to recharge the costs for short-term assignments to the new location may mean exemption under the treaty is not available.

2. Transfer pricing This refers to the payment for assets, services, and funds transferred within an organisation, including costs of assignees.

This is a major concern for tax authorities around the world who have become increasingly concerned that multi-national companies set transfer prices on crossborder transactions in order to reduce taxable profits in their jurisdiction and/or shift profits to low tax cost countries. This has led to the BEPS rules, making transfer pricing even more of a major tax compliance issue for multi-national companies.

You should consult with group tax or a tax adviser before finalising recharge arrangements between locations.

3. VAT Cost recharge of expatriate salaries may also attract irrecoverable Value Added Tax (VAT).

For example, a UK company assigned several UK employees to work with a Swedish company as part of a joint venture. The costs of the assignees’ salary were recharged to Sweden. This recharge was subject to Swedish VAT. As this was a joint venture and the companies were not within the same VAT group, the VAT cost could not be recovered.

By establishing a shadow payroll in the UK to account for social security and pension contributions, and transferring the assignees to a local Swedish payroll, the company was able to recover the cost of the VAT.

Prevention is better than cure!

Many of the decisions made in setting up that assignment or dealing with the remote worker could impact other areas of taxation.

As an HR/GM professional you may be one of the first within your organisation to hear of a new assignment or an international remote worker. This should help you establish controls and strong lines of communication so that all key teams, HR/GM, Tax, Legal and external advisers are involved to ensure

compliance, maximise tax relief and minimise exposure to penalties.

In international tax, the only consistent rule is that the rules will be different! An awareness of the key issues is a great asset when setting up in a new location or dealing with an international remote worker.

ANDREW BAILEY

Head of Global Employer Services 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 and related issues. If you would like to discuss any of the issues raised in this article or any other expatriate matters, please do not hesitate to contact Andrew Bailey on +44 (0) 20 7893 2946, email Andrew.bailey@bdo.co.uk

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INTERNATIONAL HR ADVISER WINTER

Global Tax Update COVID-19/CORONAVIRUS

At the time of writing this update in early December, the world of global mobility continues to see an unprecedented challenge as a result of Covid-19/Coronavirus, although potential vaccines are now being approved, which provides added hope for positive change in 2021. Ever increasing globalisation is under pressure and business travel is still very slow. Access to some countries remains prohibited for non-nationals/citizens.

The reaction from Governments and tax authorities around the world has been relatively swift with a variety of special measures and relaxations introduced to help employers and employees navigate the immediate issues that arise with filing deadlines, payment of taxes and lack of mobility.

Summarising the huge volume of measures undertaken is a challenge with rules and positions still changing frequently. This article sets out measures introduced in Canada. For current up-to-date global changes, please do visit the BDO Global website www.bdo. global/en-gb/home.

CANADA

Employees working in Canada during Covid19: important employer considerations HR teams often seem to be the last to know the whereabouts of their employees. In the current Covid-19 pandemic environment, it would appear that tracking down employees can lead to some unexpected surprises. “Working from home” may turn out to be “working from a completely different country”.

During this Covid-19 pandemic period, an individual employee may be tempted to relocate to Canada from their regular “home” jurisdiction. Since March 2020, we have become aware of a number of incidences where Canadian individuals living and working abroad return to Canada to live with family and work remotely. On the surface, the issues may seem trivial, however, digging a little deeper, the employee’s temporary relocation to Canada can create significant reporting issues for both the individual as well as the employer.

When an individual is working in Canada on behalf of a foreign employer, a number of issues arise that need to be managed by both the individual as well as the employer.

In particular: 1. The employee should consider their personal income tax liability arising out of physically working in Canada.

The employee needs to be aware that regardless if their payroll is delivered

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outside of Canada (i.e. to a foreign bank account), employment physically rendered in Canada may trigger a significant Canadian income tax liability.

If the employee continues to have income tax remitted in the country where the payroll is delivered, however, the primary tax liability is arising in Canada, a significant cashflow shortfall may arise. As well, spending significant amount of time in Canada during this pandemic may trigger Canadian income tax residency subjecting the individual to taxation on his/her worldwide income for the entire 2020 calendar year.

2. A foreign-based employer has an obligation to withhold and remit Canadian income tax and social security premiums on the wages earned by the employee in Canada. The employer will also have an obligation to report annual compensation details to the Canada Revenue Agency.

Significant penalties for failure to remit the required source deductions can be levied.

3. The employee’s activity in Canada may create significant corporate income tax reporting obligations for a foreign-based organisation. Penalties can apply for failure

When an individual is working in Canada on behalf of a foreign employer, a number of issues arise that need to be managed by both the individual as well as the employer

to file certain treaty-based corporate income tax reporting and the organisation may be subject to corporate income tax.

The Canada Revenue Agency issued administrative guidance in May 2020 (and later modified in August 2020), covering the period from March 16 to September 30, 2020, in regards to certain international aspects arising out of the COVID-19 crisis. Such guidance primarily covers circumstances arising due to travel restrictions imposed on the individual employee.

The focus of the CRA administrative relief for individuals and organisations applies in circumstances where an individual was visiting Canada when the travel restrictions were imposed and was unable to return to their country of residence. Where such a situation applied, the CRA offered some administrative relief including: • Relief from possible personal income taxation arising from employment in Canada • Relief from possible individual Canadian tax residency • Relief from possible corporate permanent establishment.

While the intention of the administration relief is welcome, the actual potential application appears to be limited. In particular, the CRA commentary has been drafted in regards to circumstances involving an individual who has been essentially “trapped” in Canada and unable to return to their main country location due to COVID-19 travel restrictions.

In many situations, the choice of the individual to enter Canada has been a voluntary one, and there have been very limited restrictions in actually travelling back to their home country. On the surface and absent any additional commentary from the CRA, it would appear that the administrative relief provisions would not appear to provide relief in many situations as the employee likely could have returned to their “home” country at any time.

International employee travel is not something new for many organisations.

However, some domestic organisations with no known international activities may unexpectedly be subject to Canadian reporting obligations when an employee relocates to Canada for a significant period during this pandemic. Human Resource, Payroll, Finance and Tax teams need to come together to understand their collective exposure arising from employee travel to Canada.

BDO Comment The above comments are not only relevant to Canada and, regardless of the countries

GLOBAL TAXATION involved, organisations need to reconfirm any assumptions made in regards to the location of its employees working from home during this pandemic period. Where individual employees are confirmed to be working remotely in another country, the organisation needs to understand its corporate payroll and income tax exposure and take necessary steps to properly be compliant with its obligations to minimise any penalty risk. With the typical tax regime calendar year ending now, time is of the essence.

SWEDEN

Legislative proposal regarding economic employer concept New legislation is proposed to come into force from 1 January 2021. The implications of the change are that non-resident employees hired to a company in Sweden can become tax liable in Sweden. The employers’ reporting obligation will increase, together with risks for further corporate tax liabilities.

Existing legislation implies that employees of a foreign company without a Swedish permanent establishment can work in Sweden for a period not exceeding 183 days during a 1-year period without Swedish tax liability.

The suggested new rules targets hired non-resident employees and would make them tax liable in Sweden. The hire is defined as an employee that is at the disposal of a Swedish company or a foreign company with a permanent establishment in Sweden for work in Sweden, and the employee will work with this company´s management and control working as an integrated part of that company. The suggested changes have the following implications for the foreign company: • Foreign entities will have an obligation to register in Sweden for PAYE-purposes when their employees can be regarded as hired out to a Swedish entity or a Swedish permanent establishment • Swedish entities will be obligated to withhold a preliminary tax of 30% upon payment of invoices from foreign entities who have business activities in Sweden by hired foreign workforce who are not registered for corporate tax purposes in Sweden • Foreign entities who have business activities in Sweden will have to provide information to the Swedish Tax Agency due to the question of whether the business constitutes a permanent establishment in Sweden.

Exceptions to the rule of economic employer has been proposed to exclude employees that work for a shorter period than 15 workdays or a maximum of 45 consecutive workdays, in a calendar year in Sweden.

Non-workdays are not to be included in the periods in Sweden.

BDO Comment The new proposal has been discussed in Sweden for some years. The implementation of the economic employer concept is more in line with the rules in several European countries. The implications would see limited possibilities for foreign employers to second their workforce to Sweden for short-term temporary work without tax implications in Sweden. It will also follow that there will be an obligation for foreign employers to register as employer in Sweden.

This is a good time to review the frequent business travellers and implement routines for short-term visits to Sweden.

F o re i g n c o m p a n i e s s e c o n d i n g employees to Sweden may have an increased risk of reporting obligations in Sweden as a result of the new rules if they are passed. Foreign companies conducting business in Sweden should review their

The UK Government confirmed plans to increase the Immigration Health Surcharge during the March 2020 Budget present and future tax position.

UK

Immigration health surcharge The UK Government confirmed plans to increase the Immigration Health Surcharge during the March 2020 Budget. The charges increased as follows for any applications made from 27 October 2020: • £624 for all applications for entry clearance or leave to remain • £470 for all other applicants, those under 18 years of age (and their dependants), students and some Tier 5 visa holders.

The increased fees will also apply to the UK’s new Points-Based System as it begins to take effect at the end of the year. From 1 January, 2021, EU citizens wishing to come to the UK on a long-term basis will be subject to this levy.

Employers paying or reimbursing these costs for their employees should also consider the tax reporting requirements as HMRC generally considers these costs a taxable benefit in kind.

National Insurance - Transition Rules From 1 January, 2021

Introduction The UK will see a number of changes come into force from 1 January, 2021 as a result of Brexit. One of the areas that will impact employees, and therefore businesses is the current social security regulations in respect of workers moving cross border within the EU (including EEA countries and Switzerland).

T h e re i s a t ra n s i t i o n p e r i o d u n t i l 31 December, 2020 during which the current rules on social security coordination continue to apply.

Employee starting work in the EU, EEA or Switzerland before 1 January, 2021 Current European social security rules will be used to work out which country’s social security scheme you will have to pay contributions to. This covers UK based employees who will start working in one or more of the EU, EEA countries and Switzerland before 1 January, 2021, and those from UK, EU, EEA/Switzerland working in one or more of those countries before 1 January, 2021.

Applying for an A1 certificate for a period that starts before 1 January, 2021 Provisions in the Withdrawal Agreement ensure that the current EU social security rules will continue to apply after 31 December, 2020, to certain individuals, whether a future relationship agreement between the UK and the EU on social security coordination is agreed or not.

Employers and individuals should continue to apply for A1s if they are to start working before 1 January, 2021, in a situation involving the UK and one or more of the EEA countries and Switzerland.

If HMRC has issued an A1 that started before 1 January, 2021, UK National Insurance contributions (NIC) will be payable for the period stated on the document. However, please see the ‘Right to work in the EU, EEA and Switzerland after 31 December, 2020’, part of this article if the certificate has an end date after 31 December, 2020.

Employees starting work in the EU, EEA or Switzerland after 1 January, 2021 The Withdrawal Agreement sets out the terms of the UK’s withdrawal from the EU and provides for a deal on citizens’ rights in Part Two. • Part 2 of the EEA EFTA Separation Agreement • Part 3 of the Swiss Citizens’ Rights Agreement.

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INTERNATIONAL HR ADVISER WINTER

Applying for a A1 certificate for a period that starts after 1 January, 2021 Employers and individuals should continue to apply to HMRC for A1s for employees who are to start working after 31 December, 2020, in a situation involving the UK and one or more of the EEA countries and Switzerland.

For example, an employee you send to work temporarily in France.

Whilst negotiations are ongoing, HMRC will only be able to process applications for A1s for employees in scope of the Withdrawal Agreement, one of the related agreements with EFTA countries and Switzerland. Further guidance will be issued in due course.

Whilst negotiations are ongoing, HMRC will only be able to process applications for A1s for employees in scope of the Withdrawal Agreement, one of the related agreements with EFTA countries and Switzerland Workers from the EU, EEA and Switzerland coming to the UK If you employ a person from the EU, EEA or Switzerland before 1 January, 2021, and they have a A1 which shows they are subject to an EEA country or Swiss legislation, you will not have to pay UK NIC for the period stated on the A1, even if it ends after 31 December, 2020, so long as the employee’s situation remains unchanged. If they have an A1 which shows they are subject to UK legislation, then UK NIC will be due.

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If the employee is an EU, EEA or Swiss national and they haven’t applied for settled or pre-settled status, they should consider registering with the EU Settlement Scheme by 30 June, 2021.

If you employ an individual from the EU, EEA or Switzerland who does not have an A1 and they work in two or more of any of the UK, EU, EEA countries or Switzerland, you or the employee should apply for an A1 to the social security institution of the country where they reside.

UK’s future relationship with the EU The UK Government has been clear that there will be changes to future social security arrangements for those individuals not in scope of the Withdrawal Agreement and the related agreements with EEA, EFTA countries and Switzerland. The Government continues to work with the EU to establish practical, reciprocal provisions on social security coordination which includes preventing dual concurrent social security contribution liabilities.

Right to work in the EU, EEA and Switzerland after 31 December, 2020 For periods after 31 December, 2020, employees should check the immigration rules in the country that they will be working in. Although Part Two of the Withdrawal Agreement protects social security coordination rights for certain UK and EU citizens, it does not protect the right to work in countries they are not resident in unless they are a UK national with rights as a frontier worker by 31 December, 2020. A frontier worker is a person who resides in either the UK or the EU, EEA or Switzerland who works in one or more of those countries but not the one they reside. So, this could affect individuals resident in the UK who work in the EU, EEA or Switzerland.

The UK’s social security agreement with the Republic of Ireland The UK has reached a reciprocal agreement with Ireland which ensures that social security coordination continues after 31 December, 2020 when considering moves by UK or Irish nationals between the UK and Ireland.

The UK and Ireland have ensured that social security coordination continues on the same terms that are currently in place.

Refunds of NIC for Aircrew If your employee’s home base is or has been in the UK and you and they have paid UK, NIC, but they did not reside in the EU or UK at this time, a refund may be due.

Latest changes On 2 December, we were advised by HMRC that The Social Security Co-ordination (Revocation of Retained Direct EU Legislation

and Related Amendments) (EU Exit) Regulations 2020 will ensure that, where no reciprocal agreement applies, the rules on payment of National Insurance contributions with respect to individuals moving between the UK and the EU (including EEA EFTA countries and Switzerland) will be the same as those for the rest of the world from 1 January, 2021. The “52 week” rules would therefore apply. The regulations and explanatory memorandum can be found on legislation.gov.uk here: www.legislation.gov. uk/ukdsi/2020/9780348215359/contents.

As ever negotiations with the EU could continue up to the last minute and potentially even beyond 31 December. Do check with your BDO adviser for the latest information and any further changes to the above BDO Comment As ever negotiations with the EU could continue up to the last minute and potentially even beyond 31 December. Do check with your BDO adviser for the latest information and any further changes to the above.

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

INTERNATIONAL HR ADVISER WINTER

Transformation - What Value Contribution Will Be Expected From Global Mobility?

As organisations redesign their operating models to adapt to the new global context, Global Mobility teams are looking to establish how they fit into the Global Mobility puzzle. Organisations operating in a more fluid, virtual and agile way will have layered implications for Human resources and Global Mobility teams to address.

To provide context to this view, here are some high-level findings from the Gartner Top HR Priorities Report 2021.(1) Top 5 priorities for HR leaders in 2021 68% Building critical skills and competencies 46% Organisational design and change management 44% Current and future leadership bench

HR leaders’ business priorities for 2021: two key priorities: 65% Improve operational excellence 50% Optimise costs

32% Future of work 28% Employee experience “In the wake of the COVID-19 pandemic, HR leaders are moving away from crisis management toward focusing on what will make their organisations strong, both today

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and in the future, including having the right skills and competencies, building resilience and having a strong cadre of leaders”. Mark Whittle, Vice President of Advisory in Gartner’s HR practice.

Relating this to the global talent and mobility market, would suggest that rather than the pandemic being the demise of the global mobility industry, it more likely reflects the transformation. As organisations seek to consolidate their growth in some sectors such as technology, others are looking to realign talent requirements to their reshaped solutions and products, for example, in the automotive industry.

While there has been considerable discussion on the topic of virtual and hybrid international work arrangements, the bottom line is that talent development, especially for future leaders, will require a blend of mobility interventions. Some may be remote working, but in many other instances, as medical solutions both cure and protect from the COVID-19 pandemic, more physical relocation will return, and a rebalancing of work arrangements as the need to close borders and enforce lockdowns diminishes.

Shift Towards A Strategic And Advisory Role?

Santa Fe Relocation’s Global Mobility Survey, 2020/21 ‘REPURPOSE: Challenging change', shows that Global Mobility professionals are being engaged more regularly by leadership and their contribution in terms of talent planning and risk mitigation has increased.

Global Mobility should be more involved in defining the financial and talent drivers in the form of a people investment, considering alternative resourcing models.

The added layer to this increased complexity and wider remits (virtual and remote workers) is pressure on the resourcing model; and in some cases, reduced full-time equivalents (FTEs) in the Global Mobility team. This potentially will result in increasing reliance on technology and external supplychain support.

How Global Mobility Team Structure Will Evolve Over The Next 24 Months

Mobility has become more complex and uncertain, and the Global Mobility team is now more visible to leadership The chart 1 below highlights that overall, there is a continued focus on transforming and re-distributing the Global Mobility contribution into strategic and transactional functions, with an increase to 42% of those who believe that this will be achieved by shifting transactional mobility to an internal shared service function.

Consistent with last year, 36% also see this transformation delivered through outsourcing with a specialist global mobility partner.

Regarding trade-offs of roles within the Global Mobility team, 27% saw this likely to happen, for example, suppressing headcount on replacing a manager or advisor with a data analyst or a systems specialist.

TRANSFORMATION Transformation Is On The Agenda

Organisations will have a preferred transformation structure - either in-house shared services or outsourced services to an external mobility solutions specialist such as a Relocation Management Company (RMC).

We see in the chart 2 below, that mobility professionals do understand the need to deliver strategic and advisory value within all the activities associated with mobility, particularly strategic workforce planning - 36%, risk assessment - 26%, and advisory services to executive management - 24% and advisory services to the broader business, employees and HR stakeholders - 33%.

Global Mobility professionals also report a desire to reduce the amount of time spent on managing the often-numerous external partners in supply-chain. Consolidating supply-chain is becoming a higher priority for many organisations, as they seek to optimise their global mobility programmes.

Thus, simplifying operating structures to reduce complexity and focus on the key business and talent outcomes for the organisation. Equally, the impact of COVID19 has seen mobility teams strengthen the links in their collaboration with their external global mobility partners. This is highlighted in the chart below and through feedback from existing and potential clients during 2020.

Where Global Mobility Should Be Spending Their Time (2)

Business Leaders are broadly in agreement with Global Mobility professionals that they spend much of their time on supplier management - and they also agree that their teams should ideally be spending the most time on strategic workforce planning - so there is a clear mandate for change.

However, Business Leaders appear to have some misconceptions about where Global Mobility professionals are currently spending

their time. They would like to see more time spent on advisory services (to employees, HR business peers and line management - 31%, as well as compensation calculations - 31%), even though both activities are in the top three for where Global Mobility professionals currently spend their time.

This suggests that Global Mobility teams may need to improve the visibility of their services, to help demonstrate the value they are already providing.

As cost management becomes more critical post COVID-19, cost estimates and tracking become more important. As part of a broader transformation, compensation services could also be delivered by external partner. It is evident that Business Leaders also have a focus on better understanding of their total costs and see technology as an enabler for transformation. It is possible that the pandemic has brought this into greater focus, at least in the short to medium-term.

Cost for executive management - 45%, is not only focused on total cost optimisation, it is also focused on investing in technology • To drive new ways of delivering flexible and agile solutions • Innovation, repurposing global mobility team competencies, and policies that enable and not hinder talent and business agendas.

Engaging wider stakeholders to stay relevant and aligned is also a key signpost that Global Mobility professionals need to become more consultative and collaborative with their functional and operational leadership.

How Global Mobility Professionals Are Using Data Analytics And Technology

Global Mobility professionals are prioritising talent-related metrics to demonstrate value to the wider business and this includes tracking talent post international work

experience - 30% track long-term career success of repatriated/serial assignees.

Equally, there is a focus on measuring a positive experience while undertaking forms of international mobility through key performance indicators both internally and externally with suppliers.

Top Three Metrics

• 54% Tracking career progression for a minimum of two years post assignment • 45% Tracking annual performance ratings for a minimum of two years • 42% Data analytics produced by a talent/HR team outside of the Global Mobility function and provided to Global Mobility, post assignment for a defined period: minimum of two years after assignment completion.

Technology is seen by both Global Mobility and Business Leaders as an enabler for analytics that can drive insightful decision making and create competitive advantage.

Technology is a key platform to change but so is broader transformation to deliver the value the Business Leaders expect from the benefits of investing in technology.

Priorities

• 60% Better forecast versus actual cost tracking • 53% Improves information provided to business management • 48% Improves employee’s experience working internationally • 43% Allows proactive management of relocation supply-chain • 40% Reduces overall mobility programme costs for the business.

Although the overall goal might be to reduce programme costs, technology does not inherently provide those savings. Instead it can provide the insights needed to identify the areas to reduce costs further down the line.

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INTERNATIONAL HR ADVISER WINTER

Santa Fe Relocation Global Mobility Transformation Framework

This model highlights the key aspects of Global Mobility, which are all connected, that will be critical to how organisations shape and future proof their programmes over the short-term to 2022. Rather than focus on one area, such as cost optimisation, a more holistic approach is necessary to understand the causal impact of making decisions in each area of Global Mobility.

Final Reflections?

The challenge and opportunity for Global Mobility teams is their ability to engage at an advisory level with their leadership while also ensuring that transactional work is delivered in the face of an uncertain future. Working in HR in one of my prior international corporate roles one peer HR Director would often say ‘Of course, I’m strategic and you’re an operational country HRD.’ Of course, the reality was a mix of the two activities but if business management and HR leadership seek an evolving contribution from their Global Mobility specialists – a more strategic contribution, something has to change.

Being ‘all things for all people’, is not a recipe for success for global mobility teams and requires wider stakeholder engagement to determine with explicit clarity, how best to optimise people (competencies and skills), digitisation of process using technology and internal and external supply-chain for the organisation.

The ability to adapt quickly and decisively to changing physical relocation conditions at a country, even local town level, will

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require agility and a strong cooperation with external global mobility supply-chain partners. Indeed, COVID-19 has accelerated closer collaboration between corporate Global Mobility teams and their supply chain to ensure that both parties can provide mobilising employees, with accurate, timely support in their homes and host locations.

Technology is critical to track internationally mobile employees and provide better reporting and analytics. Both Global Mobility professionals and Business Leaders are focused on business analytics, principally total cost focus. Telling a story with facts, data and insights is a compelling reason for leadership to listen. Telling a story without supporting data and analytics remains a story is more likely to remain so, despite the need for attention and actionable change.

professionals are responding and adapting to these external pressures.

Download the full report www.santaferelo. com/en/mobility-insights/global-mobilitysurvey/global-mobility-survey-2020-21repurpose-challenging-change/ Visit www.santaferelo.com.

1. Gartner 20201 HR Priorities Survey 2021: Top 5 Priorities for HR 2021.

About the research: In its ninth edition, Santa Fe Relocation awardwinning research highlights the necessity and desire of Global Mobility professionals to transform their roles to focus on value-based activities such as talent planning, advisory support, enhanced analytics and risk profiling.

The Business Leaders view also indicates that they too are looking for a stronger business contribution from Global Mobility, while recognising that the operational role of mobilising employees still had to be delivered.

Now in the middle of a global pandemic that has dramatically impacted businesses and social lives. Santa Fe Relocation’s Global Mobility Survey 2020/21 ‘REPURPOSE: Challenging change’ looks at how organisations and HR/Global Mobility

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.

JOHN RASON

INTERNATIONAL HR ADVISER WINTER

How To Keep Employees Motivated When Working From Home None of us could have anticipated the changes this year has brought to our working environment, with many of us switching offices for our homes and kitchen tables personally, I’ve been so impressed at how quickly and proactively my colleagues have adapted during this crisis. As lockdown restrictions eased in the summer, businesses were beginning to kick start their return to workplace strategy.

However, with many regions and countries during a second wave, many of us are being encouraged to work from home once again.

Now we’ve had more time to understand what helps and what hinders productivity when working from home, employers have the opportunity to take the learnings from the last seven months and create long-term measures to support their remote workforces.

From physical exercise to social-virtual coffee breaks, below are a couple of tried and tested recommendations to help employees stay motivated and achieve a healthy work-life balance in their ‘home office’.

A New Meaning Of Home Working

With more employees, like myself, continuing to work from home, it’s time employers reinforce what working from home really means. Although it can never fully replicate the physical office, employees should be encouraged to frame their day as if they were in the office and work within their agreed working hours. Although the traditional 9-5 ‘clock in clock out’ approach has been turned on its head, it’s key that employees maintain a balance. With work laptops and desks now set up metres away from the space employees relax in, it can be tempting to dip in and out of emails outside of working hours. Employees shouldn’t fall into the trap of always being available and should understand that even though work is now at home, they don’t always have to be available.

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Alongside this, employees should be taking frequent breaks for their physical and mental wellbeing. This is especially important as the days get shorter and its harder to get outside in the evening.

Employees should also be encouraged to block an hour in their diary each day to ensure they are taking a solid lunch break, which will only serve to benefit their productivity for the remainder of the day.

It’s also the responsibility of the employer to ensure that teams are provided with the necessary tools to support working from home long-term. From desk chairs to standing desks, employers should be regularly checking in with their employees to make sure they have everything they need to work effectively. Employers should consider conducting formal ergonomic assessments virtually with their employees every six months to confirm the right measures are in place to keep them comfortable when working from home.

Virtual Services

Ensuring access to a suitable Employee Assistance Programme (EAP) should always be a priority for employers. A recent survey showed that 42% of employees think it is very important for employers to provide programmes and services to address mental health. Thankfully, EAPs can be accessed virtually, or by phone, which means workers don’t have to rely on face to face interaction to receive the counselling and advice they need.

Undoubtedly, with all of the uncertainty in the world at the moment, anxiety and stress remain present amongst the global workforce.

Employers must continue to remind their staff that EAP services exist for them to discuss any issues and are there to support their mental and physical wellbeing. I find a simple phone call to someone outside of your organisation is often enough to help restore employee motivation and bring their mind back to centre, with so much going on around them. Maintaining employee mental health is critical to ensuring a productive and happy workforce.

Staying Connected

Undoubtedly, with all of the uncertainty in the world at the moment, anxiety and stress remain present amongst the global workforce

Many people will likely be in the same boat and looking for new ways to drive their productivity levels whilst working from home. It’s more important than ever that a sense of community is kept alive, with so much uncertainty. One of the challenges I sometimes find working from home is maintaining the feeling of being part of a team, as it’s easy for this to get lost behind a screen and keyboard. Encouraging employees to be open, actively share aspects of their day to day lives with each other and to truly be themselves with their colleagues will help maintain their sense of self whilst working remotely.

A study from Optum (Optum consumer insight survey 2020) recorded that many employees felt their social wellbeing was significantly compromised in the second month of lockdown. Employers need to be creative with technology and use it as a tool to replicate a normal day in the office in a virtual environment. Implementing routines such as virtual coffee breaks are a great way to make employees feel like they’re still part of a team and engage with others outside of their household.

EMPLOYEE ENGAGEMENT

Organising online socials is also an effective way to help prevent employees feeling isolated or disconnected from their colleagues. With Christmas fast approaching, it’s important employers get creative and think of ways to bring the whole company together despite obvious obstacles. An online celebratory toast to keep spirits up is essential and occasions as such should not be compromised. Though this should be made optional for staff, so to avoid workers feeling required to engage beyond their normal working hours.

Keeping Active And Practicing Mindfulness

When lockdown restrictions eased, many employees will have been looking forward to getting parts of their fast-paced routine back and excited to start leaving the house more frequently. Now many have been encouraged to work remotely again, employees should be taking time out of their day to exercise, to help maintain both their mental and physical wellbeing. Although accessing exercise may still feel a little difficult, with some gyms operating at reduced capacity or even closed, employees need to be aware of the vast number of additional resources available to them to keep fit whilst working from home.

There are now fewer restrictions in place for outdoor activity than earlier in the year and employers should be encouraging employees to make the most of that and continue to accommodate for workers exercising within working hours. Additionally, if employers truly want to foster a culture of healthy living and exercise then it’s worth encouraging workers to connect with other

colleagues through fitness apps. For example, UnitedHealthcare Global’s Optum My Wellbeing app provides users with a space to engage and stay connected with colleagues, friends and family regardless of location. The app encourages users to take part in various

Ultimately, the message is simple: employers need to prioritise keeping morale high and communicating regularly with their workforce during this time of significant uncertainty

fitness challenges, such as step counts, where they can track their progress against others worldwide. This is a great way to ensure employees feel connected and help build a sense of community. The app also monitors a person’s mood to ensure his or her mental wellbeing is being tracked, so the necessary measures can be taken to address any problems that may occur during this time.

Ultimately, the message is simple: employers need to prioritise keeping morale high and communicating regularly with their workforce during this time of significant uncertainty.

To achieve this, they need the right schemes available and accessible from home. This will help ensure the whole company ethos is geared towards a positive and healthy outlook when working from home. Supporting individuals not only in the office but also at home will help to ensure your workforce remains strong during this time.

DAVID WHITE

UnitedHealthcare Global’s Sales Director E: group.sales@uhcglobal.com T: +44 (0) 20 3907 4922 www.uhcglobal.eu

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INTERNATIONAL HR ADVISER WINTER

11 Ways To Keep Employees Happiness High Through A Downturn Although downturns can be incredibly hard on businesses’ bottom lines, employees often bear the brunt of added pressure from these tough situations. Companies often make the mistake of not taking the time to consider employee happiness during a downturn.

Looking after employee happiness levels doesn’t only create a more resilient company culture during stressful times, it can help your business bounce back faster. And honestly, who wouldn’t want that?

How Can We Define Happiness In The Workplace?

Employee happiness is a measure of your team’s sense of engagement and emotional connection with their jobs. Boosting organisational performance, employee engagement can drive real business outcomes – and research backs this. A recent study from Aon Hewitt identified a 5% increase in employee engagement linked to a 3% increase in revenue growth the following year. Happy employees are committed to their employers and will work harder to achieve key results.

Widespread unhappiness and disengagement can lead to absenteeism, burnout, bullying and distrust of management. In other words, terrible and high-cost outcomes to encounter when your company is already experiencing a downturn.

To improve employee happiness levels begin by measuring the engagement levels of your team. From there you can begin to implement small measures that can make a dramatic difference to your workplace.

How Can You Measure If Your Employees Are Happy And Engaged?

1. Use HR Software To Manage Employee Engagement

If we look through the lens of the current climate, employees may be dealing with the news of the downturn whilst working

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remotely. This could lead to a greater sense of isolation, anxiety and a feeling of disconnectedness.

Having a centralised HR platform may not only help your employees feel empowered to manage their own personal details, it can also be the perfect employee engagement tool – creating a hub for connection, e m p l oye e re co g n i t i o n , co m p a n y announcements and feedback.

Receiving anonymous feedback can be very powerful during a downturn.

Employment Hero’s Happiness Score allows team members to provide discrete feedback monthly, helping your company monitor happiness insights over time.

on the table, make that clear to your team.

Glossing over information or sugarcoating the situation can lead to a lack of trust. Even if the news is bad, being as honest as possible can lead to a greater sense of comfort for your team.

Aim for a balance of realism and optimism.

Be clear about the issues the company is facing but also highlight your roadmap out of the downturn. Organise a companywide Q&A to respond to any concerns and remember to keep your employees updated regularly. How is the situation evolving? How is the roadmap to a better situation progressing?

2. Use Surveys To Track Employee Engagement

An employee survey is a trusted method to measure staff engagement levels. Ask a considered set of questions that employees can respond to anonymously. Try to avoid offering yes/no response options and make questions as clear as possible.

As well as asking questions around happiness, other essential survey questions would cover topics like leadership, development, alignment with company values, recognition and remote working.

Make sure you leave a space for employees to submit suggestions and acknowledge these when you share the results.

Following through with survey results is critical – nothing looks worse than recognising an issue and not acting on it!

Every survey question you ask suggests you’re going to take action based on the answers you get. After you’ve gathered your results identify the key areas in which you can improve. From there create a detailed and public strategy to implement measures that will help the situation.

As well as giving regular updates to your team, be sure to open up the communication about what you expect from them during the recession.

If there have been job losses, be realistic about what you are expecting of the remaining team members. Staffing changes can cause massive workload anxiety with employees, be sure to discuss any new roles or expectations with the staff member directly. Have regular check ins to make sure they are across any key priorities and look for ways to streamline their workload if possible.

A downturn is also a great time to reevaluate team objectives and how they contribute to the wider company’s goals.

Engaging with OKRs (Objectives and Key Results) can be a great way to show your employees their part to play in striving for company goals. OKRs are fully collaborative and allow greater visibility between departments. Individuals can see how they are contributing to the company’s objectives and will be empowered to recognise how they are making a difference in returning the company to a better situation.

3. Be As Transparent As Possible

5. Encourage Work-Life Balance

Fear of the unknown has been a huge issue for individuals throughout 2020. With so many elements of life no longer certain, chances are your team is experiencing anxiety from several unstable sources around them.

For this reason, it’s incredibly important to be as transparent as possible with your employees. If the possibility of job losses are

4. Communicate Expectations To Your Team

It’s easy for employees to become overwhelmed when their organisation is in a rough patch. Many team members are likely to put pressure on themselves to repair the situation.

Although it’s great to know that your team cares about the welfare of the company, it’s important to not let work pressures

WELLBEING overwhelm your staff. If you notice that employees are consistently working well outside work hours you could be on a fast track to employee burnout.

This risk can be exacerbated by working from home. When Employment Hero surveyed 1200 workers earlier this year for the Remote Working Survey Report, 37% of respondents reported that it was harder to switch off when working from home and 30% said that the lines were increasingly blurring between work and home life.

Put a stop to these habits when you see them emerging. If you see it becoming a trend, organise company-wide communications to make it clear that you don’t expect your employees to be regularly working outside of designated hours.

- Pro tip, lead by example. Leaders should also be encouraged to switch off and have down time.

6. Celebrate The Small Wins

It’s easy for bad energy to snowball during downturns. Neglecting to notice small wins for your team can dramatically impact employee happiness, creating a negative work environment. No matter what the situation is, there will always be small achievements to celebrate within your workplace.

Has someone recently completed a training programme? Maybe a team member has been contributing really creative ideas to strategy conversations? Even taking note of a staff member who is always showing support to others. Create a company culture of recognition – look out for good things happening within your team and shout them out when you see them.

7. Show Your Appreciation With Recognition And Benefits

Part of celebrating the small wins is showing recognition to employees who are kicking goals and teams that are working hard throughout the downturn.

Rewards and recognition don’t have to come in the form of pay rises or bonus schemes. In fact, recent research suggests that up to 8 in 10 employees are seeking work perks and benefits over salary increases.

Some examples of low-cost ways to reward and recognise employees are: • Awards and trophies • Handwritten thank you notes from leaders • Longer lunch breaks • Allocated time off • Gift cards for coffee or sweet treats • Team building activities • Dog days.

8. Continue To Invest In Professional Growth Opportunities

Even when withstanding the effects of a downturn, resilient businesses will encourage

their employees to keep progressing in their professional development. For many members of your team you will also be giving them valuable resources to combat an unfamiliar downturn situation.

Give your employees the opportunity to learn more skills during the tough times and you’ll see the individual and the company thrive when you emerge from the downturn.

Discussing learning and development with staff can also have a similar response to your recognition measures – it makes your employees feel valued. Investing in your employee’s skills signals that you’re looking to support them in the long-term, a measure that can help improve staff retention.

Keep your company culture positive and you’ll be positioned for success when things start looking up

Inspire your employees to engage in fulfilling work by organising group working sessions and fostering a sense of collaboration. Run a brainstorming session outside the office (or home office) space. Ask your employees to think about the deeper purpose of their work as a team and as individuals. Celebrate each person’s specific talents and encourage them to utilise them in meaningful collaborative projects.

11. Make Wellness A Priority

Employee wellness should also be a hugely important consideration for employers.

With all of the curveballs of 2020, it’s highly likely your employees are experiencing stress beyond the workplace. Modelling from the University of Sydney suggests that psychological distress caused by the pandemic is still yet to peak, and is likely to reach 65% of the Australian population by 2022. For this reason it’s critical to be aware of your employees mental health and invest in it wherever possible.

If you are engaged with an employee assistance programme (EAP), now is a great time to remind your team of their details and how to get in touch. If you don’t have an EAP, there’s lots of free resources available to share amongst your team to assist with mental wellbeing.

Keeping your employees happy should be a top priority during a downturn. As your company’s best asset, empower them by giving them tools to be resilient in tough times. Keep your company culture positive and you’ll be positioned for success when things start looking up.

9. Keep Up Workplace Traditions

Do you celebrate team birthdays every month? Do you have fun with casual Fridays?

Even if they are on a smaller or virtual scale, be sure to honour workplace traditions.

Allowing traditions to fall off the radar sends a bad signal. Neglecting activities that employees have become accustomed to can strain the emotional connection individuals have with their employers. These events are also key moments for employee engagement, as they encourage team members to connect and develop positive relationships with their colleagues.

The same goes for holidays! Don’t let Christmas, New Year or Halloween pass by quietly. Even if you’re on a tight budget, make sure you acknowledge major holidays by organising small celebrations.

10. Engage In Meaningful Work

An economic downturn can be a real creativity-killer for your employees. In a series of studies by Harvard researchers, it was found that concerns about a company’s economic circumstances could make employees less collaborative and unmotivated.

ALEX HATTINGH

Chief People Officer at Employment Hero, a HR and people management platform helping SMEs provide 'Total Employment Care'.

For more info and tips, please visit www.employmenthero.com

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How HR Departments Can Get Ahead In The War For Talent Over the last decade or so, I have spoken at a number of HR events around the world, but I have always felt a bit like the odd one out – the customer-engagement guy amongst the employee-engagement experts. What I have found really interesting is that there seems to be a perception in some circles that there is a trade-off between doing what is best for employees and what is best for customers.

I actually think this is one of the biggest misconceptions in business. Studies have demonstrated that satisfied employees directly lead to satisfied customers – but the opposite relationship has never been proven.

But we all know the role of HR departments is not just keeping everybody happy. According to a study conducted

by PwC, 58% of HR managers regard the recruitment and retention of human talent as their biggest challenge. Even at times of high unemployment some companies find that not even of the potential workforce have the modern skills they need, so it is perhaps even more worrying that 82% of companies said that even if they can find the right people, keeping them on board was a problem.

Companies will invest huge budgets into marketing and improving customer experience to win customers, but if we know that happy employees lead to satisfied customers, perhaps we should be investing more heavily and using what we know to improve the experience?

The Offer You Can't Refuse For Employees

Dutch author Jos Burgers famously said that “Customers are just ordinary people,” and the same is true of any company's employees.

This means that the elements that are important in the customer relationship are equally important for the company’s relationship with its own staff, and the challenges of keeping them satisfied are looking increasingly similar too.

When I talk about customer engagement I often refer to how some brands are creating what I call “The Offer You Can’t Refuse”.

This is the standard marketing professionals should aim for to create a truly differentiating customer experience and a deeper

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connection with customers, but the same approach can be applied in the war for talent.

There are four steps to creating The Offer You Can’t Refuse. For customers, the bottom level of the model was the need for a good product and good service at a good price.

For employees, this lowest level is the need for good job content and a good salary.

These are minimum requirements, they are important, and we can all tick that box, right?

But this will not be enough for an employer to differentiate a company. So what are the next stages?

Ultimate Convenience

Simplification of the processes is an important starting point for improving employee experience. A study by Deloitte revealed that 74% of employees regard the processes in their company as being too complex, and complexity is a general problem in our professional lives.

Companies invest in three areas to offer greater convenience to their customers, and these same three dimensions can be used for employees: • Faster than real time: if your employees have a problem, try to anticipate it. Making use of data that should be readily available will allow you to gain insight into your employees' levels of (dis)satisfaction and the reasons for them. This insight will help you to identify and proactively respond to particular needs or concerns • Hyperpersonalisation: we all have our own particular way of working. Investigate how you can personalise your tools and communication in ways that will allow individual employees to make use of their preferred working methods. No two iPhones in the world have the same composition of apps on the home screen, so remember: people like to personalise, do your best to take this into account in all aspects of the employee experience • Convenience: last but not least, the ease of use of your tools is crucial if you want to prevent unnecessary frustration. I have seen many contacts stop communicating via their work computer because it is so cumbersome, and have switched instead to their own private computer.

If people have better and easier-to-use tools in their private lives than they do in their professional lives, this is seriously detrimental to an employee experience.

Partner In Life And Career

A 'partner in life' strategy understands the concerns, dreams, fears and ambitions that people have for their own lives. This strategy is not about the company, but about each individual employee. Empathy for his or her hopes and worries is a basic requirement for taking the right steps to develop the necessary partnership. I have identified four elements that are important if you want to establish this dual partnership: • Meaningful work: Recently, I had the pleasure of making a couple of visits to the SpaceX factory in Los Angeles. All the staff wear 'Colonize Mars' T-shirts. Everyone, from the most humble cleaner to the most senior engineer, has the feeling that they are working as part of a unique project. In 2011, Daniel Pink wrote his bestseller Drive, in which he argued convincingly that if you can offer people autonomy, mastery and purpose, they will be happy in their work.

His research is now more than ten years old, but the basic principles remain the same • Continuous learning: Many people see their job as part of a life-long career trajectory. By continuing to learn and develop throughout that career, they hope to keep their profile interesting for the labour market. But companies that invest in the training of their personnel often reap the rewards of their effort.

Organisations with a strong learning culture have 92 per cent more chance of bringing innovative products and services to market; are 52 per cent more productive than others; have 56 per cent more chance of being first to market with products and services; and are 17 per cent more profitable than their competitors • Wellbeing: Ann De Bisschop wrote an excellent book on this subject entitled Wellbeing = winst (Well-being = profit).

She contends that companies that invest in the wellbeing of their workforce achieve better results across the board, and that wellbeing at work is the should combine satisfaction in the work in question with good physical and mental health. A study

by LinkedIn has shown that 49 per cent of employees have a preference for benefits linked to health and well-being above all other benefits • Continuous feedback: The classic evaluation procedure focuses on the assessment of past behaviour and then

HR & THE WAR FOR TALENT rewards or punishes people via financial incentives. But if you want to be a partner in the life and career of your people, you need to look to the long-term future and plan it together through a process of constant dialogue.

Saving The World, Together With Your Employees

More and more people are opting to work for employers with positive, ethical and sustainable values. Studies show some 64% of young people would no longer accept a job with a company that does not have socially beneficial and sustainable objectives – and by 2025, 75% of the working population will be millennials.

In some ways, the 'save the world' idea is a much more important factor for employees than it is for customers. 70% of the working population wants to work for an employer with a strong and positive climate policy, and 50% are even prepared to work for slightly lower pay for an employer with positive societal objectives and values.

So why are more and more people opting for companies that have a 'save the world' plan? In my opinion, there are three key motives. Firstly, there is a sense of pride for employees when their company exceeds the societal norm. During the 2020 lockdowns, Panera Bread continued making salads and

sandwiches, and not only adapted to sell to customers via home deliveries and street pick-ups, but also donated thousands of its meals to poor children who rely upon free school meals. This is the kind of action that makes employees proud, because it goes beyond the norm of what society expects.

And the more the employees can be actively involved in these inspiring actions, the greater their impact will be.

The second motive is a derivative conclusion drawn from the very existence of a 'save the world' strategy. Future employees assume that a company that wants to take care of society will also do a pretty good job of taking care of its own people.

Lastly, projects with a societal added value often strike a chord with the employee's own values. A good fit between personal values and the company's values is one of the most important drivers for intrinsic motivation.

Start To Build An Offer Employees Can't Refuse

Ask yourself how well your company scores on the dimensions of this model. Perhaps you already have a fantastic 'save the world' project in your company, but are still aware of frustrations within your workforce? If so, this will probably have something to do with the lower levels of the model. Maybe it simply isn't 'convenient' enough to work in your company.

As far as customers are concerned, there is slightly more room for manoeuvre in which aspects of the model you apply and how, but with your employees you do not have this luxury. You have to score well with every element of the model. You have no choice. Every step in your Offer You Can't Refuse strategy is crucial for determining the satisfaction, pride and loyalty of both your present and future employees.

STEVEN VAN BELLEGHEM

Steven van Belleghem is one of the world’s leading thought-leaders, speakers and authors on customer engagement.

His new book, The Offer You Can’t Refuse, out now.

See www.stevenvanbelleghem.com

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How Do GM Professionals Prioritise When HR Budgets Are Tight?

It was an FT article that I read in late summer 2020, that first asked the question ‘will workforce diversity initiatives survive in a postCOVID-19 era?’.

Our core belief is that Global Mobility is a strategic enabler for organisations operating across borders. Taking a geocentric vs ethnocentric approach to international staffing has been proven to deliver better economic performance for organisations in the long-term. Furthermore, building a diverse international talent pool can be a powerful tool, especially as we surface from the crisis of the last year.

We explored emerging forms of crossborder employment (https://theresforum. com/annual-report/) in our latest research, published December 8th, 2020. We discovered that the nature of international collaboration has changed and that those changes aren’t entirely positive for global cohesion in multinationals.

Our research demonstrates the importance of international assignments. But, given everything that’s happened over the past 12 months, is there a credible defence for continued investment in international talent development?

The End Of ‘Expat’?

Is there still a place for building internationally minded and culturally fluent teams with cross-border working experience, or should this be replaced by virtual collaboration?

Undoubtedly, the global economy continues to suffer. Headcount cuts are rife across many sectors in many countries. As budgets are slashed, tough choices beckon for the CHRO. Companies must decide whether to invest in international talent that may, in truth, cost more and be more complex to oversee.

Alternately, they could focus on issues closer to home, such as the inexorable rise of digital as a permanent feature in many organisations.

Then there’s promotion of local and regional talent, a polycentric alternative to next gen leadership development. Finally, there are considerations around the pressing and public debate on equality, inclusion and social justice that, COVID-19 aside, has received huge attention in 2020.

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Que Sera, Sera

My honest view on this is that 2021 will bring what 2021 brings. In lieu of certainty, GM leaders might consider the following areas as they seek relevance for Global Mobility as an impactful function for their employer: • Resilience – Organisations and individuals face many uncertainties when it comes to working across borders. And whilst this goes on, varied and sometimes contrasting themes weave themselves further into the collective consciousness.

Environmental impact, social (in)justice, ethical working practices, BLM, gender pay and mixed leadership, as well as developing resilience and adaptability in the global workforce. It’s a lot to take on and this pressure isn’t going away anytime soon. From the employee perspective, developing resilience will likely be key to any new overseas posting for the foreseeable future • Sustainability – Can cross-border movement of staff, for whatever reason, be sustainable? What of the undeniable environmental impact of all those flown miles? Organisations must find a sustainable post pandemic working model for international collaboration, including the right blend of virtual and physical assignments. Lessons from the last 12 months must be incorporated into a new way of working. Yet, all the while, it remains critical to ensure continued international collaboration and continuity of organisational culture. To learn more about this, look out for our next research paper due for release in February 2021. To register to receive the report, please visit www.theresforum.com • Flexibility – What new freedoms are expected by the future global workforce? We must review the new terms of engagement for individuals or families taking on overseas working in 2021. Then, we must understand how to leverage new flexible employment options to attract talent. Plus, we should consider whether digital nomads remain a subject for discussion. Finally, we should explore whether the effort invested in seamless remote onboarding experiences will go to waste as vaccines

and lockdowns offer the possibility of a brighter 2021.

Friends And Allies

Whilst a McKinsey report published in May of this year reported that 27% of organisations have put most or all diversity initiatives on hold, Maxine Williams, global CDO at Facebook, said that Allyship across employee communities worldwide has never been more important to counter rising xenophobia.

In my mind, one thing remains clear – the argument for diverse leadership is still strong. According to HBR, in a recent study of all US venture capital firms, the more homogenous the investor partners are, the lower their investment performance. In some cases, comparative success rates were reduced by as much as 50%.

Investment in diverse international leadership talent pays off in the end Investment in diverse international leadership talent pays off in the end. The challenge is whether Global Mobility can rethink their narrative and boldly search for solutions to a host of new barriers to international mobility, both temporary and permanent.

THE RES FORUM

For more information about The RES Forum, please visit www.theresforum.com

REMOTE WORKING - RESEARCH

Which Skills Do You Need To Be A Successful Remote Worker?

Until 2020, fewer than 2% of western employees were telecommuting or working from home full-time. Since the Covid-19 lockdown, however, caused by the health crisis in March 2020, almost 25% of employees now work full-time from home. In most western countries, despite the easing of the lockdown, the uptake on returning to on-site work is slow.

Teleworking appears to be the new normal, with the performance of remote workers now a key issue in maintaining business activity.

But what special skills are needed to work effectively from home?

What specifically needs to be done to support their interactions with other members of the organisation?

The study presented in this paper is unique in Europe. It analyses the career paths, performance and soft skills of a group of 317 French remote workers between 2009 and 2019, representative of the population of fulltime remote workers before the Coronavirus crisis. The group is characterised first and foremost by its differences in terms of success, both before and after the telecommuting period. It includes highly efficient employees, for whom being able to work from home was a reward, together with low-level employees.

Differences in their capacity to apply five skills in particular, explain the disparity in their career paths and their success prior to, during, and after the teleworking period, skills that reflect the specific demands of working from home. Given their physical absence and their distance from informal discussions, remote workers may find themselves in danger of being pushed to the company sidelines. The five skills identified in this study inform a type of coordination that helps them to overcome the limitations of the remote working situation. It involves adopting a storytelling form of coordination that enables on-site workers to appreciate what their absent teleworking colleagues are doing.

The study presented herein, analyses the career paths, performance and soft skills of a group of remote workers between 2009 and 2019. It was conducted in January 2020 to

support the implementation of teleworking in a normal context. However, since then, the situation has taken on a whole new dimension. The global pandemic and fear of contamination has led to an abrupt shift in the working conditions of employees worldwide. At least 25% of them, and even 50%, depending on the countries and estimates, have now become full-time remote workers, in other words, employees who work exclusively from home. Uncertainty regarding a return to normal conditions as well as the personal wishes of many individuals mean that a large number of European employees will continue to work from home in the coming months. The questions that emerge today concern the performance of remote workers.

How, in the unprecedented situation that we are now experiencing, can we maintain optimal operations in organisations? And, more specifically, exactly what skills are needed to be an efficient remote worker?

The study examines the ‘full remote’ worker population before the Coronavirus crisis. It sheds light on the distinctive features of this population, as much in terms of their past career paths, their functions and skills as in their performance both prior to and following the teleworking episode. The findings lead us to put forward some proposals that both managers and the new remote workers may find useful.

Background

The appearance of telecommuting in the 1970s was as much the outcome of technological advances as a strategic choice. Following the oil crisis in 1973, the search for ways to reduce journeys, traffic jams, pollution and consumption led to the emergence of an initial series of reflections on the advantages of working from home. Jack Nills, a NASA engineer, suggested taking the work to the workers rather than bringing the workers to work, and convinced businesses to examine the issue.

They saw two advantages, the first of which was to close the gap between the geographic areas where qualified populations lived and those where the jobs were found. IBM, for example, saw it as a means to hire IT specialists, mainly located on the west coast, who were unwilling to move to the head offices situated in the state of New York. Other companies, aware that job opportunities for women would continue to grow, looked for ways to help these employees to balance their different spheres of life. This led to a form of segmentation right from the outset of the teleworking idea, in

other words, remote working for an elite, that reflected their bargaining power with their employer, and remote working for lowerlevel employees, based less on individual bargaining power and more on the collective arrangements available to them. The impact of these pioneering choices remained minimal, however, as the technological possibilities were still limited and costly. IT networks were only in the early stages and very slow.

Computers were not yet personal devices but huge, unwieldy machines. The emergence of mobile technologies in the 1990s revived the debate. Personal computers, mobile phones and internet made instant interaction between geographically distant colleagues possible. The West’s shift towards a knowledge economy and the programmed decline in factory jobs led to a new political awareness. European and national agreements were signed to facilitate the adoption of teleworking (thus avoiding changes to employment contracts) and to guarantee equal rights between remote workers and others. In short, access to legal rights, the democratisation of personal computers, the spread of high-speed internet connections and, more recently, the development of videoconference tools (especially Skype in 2003) gradually made the context more doable. The number of employees working from home in Europe has been steadily growing since the beginning of 2000. In 2019, it reached 10.9%1 . However, this growth needs clarifying as teleworking was largely on a partial (a few days a week, every week) or occasional (a few days from time to time) basis, and the number of employees working from home full-time remained marginal: in 2019, it was just 1.56%.

Organisational Details

Full-time teleworking means a complete switch for the employee from working on the company premises to working from home. It thus implies belonging to an organisation (teleworking is not sub-contracting) and requires technical resources. More concretely, the remote worker’s activity is considerably influenced by four characteristics that make the situation very different from traditional work. Autonomy remote workers have less access to advice or support from their colleagues and consequently have to make more decisions alone.

Schedule Management

Whether an advantage or a handicap, working from home means that the relationship with time is more flexible. Remote workers can

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organise their time as they wish and are no longer bound by a company’s time-based rituals (breaks, lunch, etc.), but it also means that they need to balance their working hours with time spent with the family, which is equally challenging.

Task Interdependence

Like all employees, remote workers need others before they can act. This implies adopting alternative means of communication and coordination to traditional forms of interpersonal contact. However, at the same time, they must also manage uncertainty due to a lack of information.

Isolation And Absence

Remote workers can lack emotional and operational social support. The absence of colleagues means they miss out on some positive back up as well as on complementary skills. In remote working situations, requests for help are more formal and less spontaneous. For this reason, individuals working from home are cut off from much of the informal news that informs their everyday understanding of company life, depriving them of the means to understand the decisions and standards that underpin the work. At the same time, their physical absence results in their colleagues constructing an imaginary perception of their work since their performance is less visible. For all of these reasons, working from home implies changing the way individuals coordinate. In-company work provides opportunities for formal coordination (explicit instructions, processes etc.) as well as informal interstitial coordination. Chats at the coffee machine or during a smoking break are examples of this type of coordination. It is in the interstices, in other words, the breaks between formal situations, that important information is passed on in a more flexible way. It is also in these moments, when the formal is brushed aside, that employees can ask questions and “talk straight”. In short, to maintain their level of performance, remote workers must find alternatives to this kind of interstitial coordination.

These are just some of the drawbacks traditionally observed in remote working situations. Studies frequently identify increased conflict the workers’ private and professional lives, for instance. On the other hand, teleworking also has benefits: e.g., better quality of life, more autonomy, greater engagement and improved health.

The main challenge, however, remains the performance of remote workers. Previous studies have shown that the remote work situation has a globally negative impact on performance and careers. However, the impact is mixed: it affects women more than men, and low-level employees more than managers. These observations give rise

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to three questions that we examine in the following analysis.

1. Who are full-time remote workers really?

2. What soft skills are needed to be efficient in a remote working situation?

3. What kind of coordination replaces the interstitial coordination that is lacking when working from home?

The Study:

Methodology: The data were extracted from a database that, since 2007, has followed almost 200,000 French workers, representative of the working population as a whole.

From this database, we selected a group of individuals that had experienced a full-time remote work situation with a permanent contract for at least three years. The database contains a half-yearly assessment of a number of interesting factors: • Salary • Performance (as evaluated by the manager

Fig 1.

during the last annual performance meeting) • Hierarchical position and number of steps up the ladder since the beginning of their career • 17 soft skills or behavioural skills • The job, the status, the tasks, age and gender.

Based on this set of data, we were able to analyse the career path that led to them being in the teleworking situation, who performs best and, finally, what happens to their career following the remote working experience.

Inset: The 17 Soft Skills Tested

While job skills are almost endless as they represent all the different jobs out there, soft skills are limited in number as they are transversal and thus common to numerous jobs. The 17 skills set out below are evaluated by acknowledged psychometric scales.

They also share the fact that they form a coherent list that covers the whole spectrum of behaviours meaningfully linked to performance in a wide range of jobs.

REMOTE WORKING - RESEARCH Findings

Who were remote workers before 2020? The database contained 317 subjects with the target characteristics (permanent contract, full-time teleworking for at least three years).

They mainly held managerial positions (53%), were male (57%), working for a company with over 1000 employees (56%) in the service sector (46%), and with an average age of 34 years. Their demographic characteristics are very similar to those found in a study conducted by the Comptoir de la Nouvelle Entreprise in 2019 (Fig 2). Our 317 individuals are thus representative of the population of French remote workers.

As the diagram to the right demonstrates, the distribution of remote workers varies considerably depending on the job description and hierarchical status. We primarily find them in support roles and among low-level employees. 17% work in low level financeaccounting positions. Despite digitalisation, accounting tasks require a lot of data entry work that can easily be done remotely. 22% can also be found in facilities management but are virtually absent from operations management roles; there were none in management and just 3% in low-level jobs. In support roles, the rarity of remote workers in HR and sales may be due to several factors. There are few low-level employees in the HR sector, which explains why there are so few among remote workers.

However, many work in sales and marketing positions, although employees in this sector are mainly sales people, highly connected to the point of sale and thus more difficult for remote workers to manage.

Managers in support roles make up the largest ratio of remote workers with 15% in HR and finance-accounting, and 17% in sales and marketing (Fig 3). Assuming that managers in marketing and sales positions are mostly marketers, this means that they hold jobs where the impact of digitalisation makes working from home possible. Finally, it is extremely rare to find senior managers and directors working from home. Their distribution in terms of roles and status is not the only difference that distinguishes remote workers from other employees. We constructed an aggregated success indicator that links salary with job performance and the number of steps up the ladder since the start of their career. The distribution of these individual success scores is significantly different among remote workers.

Comparison of these two curves shows a fundamental characteristic of remote workers before 2020 (Fig 4). Individuals from this group with an average success score appear under-represented. On the other hand, individuals with a high or a low success score are overrepresented. In short, the absence of middle-of-the-road employees is a specific feature of remote workers. This can be explained by interindividual differences.

Fig 2. - Demographic characteristics of remote workers according to the two studies

Fig 3. - Distribution of remote workers by role and hierarchical status

Fig 4. - Distribution of career success among remote workers vs. the overall population

Who worked from home before 2020?

Separating the performance variables allows us to identify the existence of two clearly distinct subgroups of individuals who became teleworkers. The data is collected from the period preceding their remote working situation. Characteristics of the two groups: (Fig 5 - on next page).

The first group is made up of successful male executives with higher than average success scores. For them, the chance to work from home was a reward and a retention strategy. Companies undoubtedly allowed them to work from home to ensure they remained in the company. However, they had to be excellent to belong to this group. At the opposite end of the

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spectrum, the second group concerns nonmanagerial women whose success score is below average. They are younger than the members of the preceding group. In their case, being able to work from home is seen as an opportunity. It is neither a sanction nor a reward, but rather the possibility to take advantage of a corporate policy or locally based remote working agreement.

The employees who benefit from this option have a low skills level and are unlikely to be acknowledged for their potential. It is probably not considered important to keep a close eye on them.

Fig 5. - Characteristics of the two groups

What Happened To The Teleworkers?

The same data allowed us to analyse the careers of remote workers who returned to work in the company premises. 378 individuals fit this description. The average length of the remote working period was 3.7 years. Their performance prior to the working from home episode (see above) is a strong predictor of the following stages and the performance level that is subsequently reached. When the remote workers have enjoyed a successful career path (group 1, teleworking reward), their success continues throughout the teleworking period and again when they return to an on-site activity.

Their salary, their hierarchical level and their performance all increase. In short, working from home extends their success curve.

On the other hand, remote workers with more modest jobs re-join their on-site jobs with no particular gain. In these cases, their previous performance begins to stagnate or even decline and their performance appears to be slightly less appreciated when they return to their on-site job;

Success Factor Trends For The Two Remote Worker Groups:

Which soft skills make effective remote workers? Do the 17 behavioural skills measured in the remote workers in our sample determine their success in general? Are there any differences according to hierarchical status?

6 of 17 behavioural skills have a significant impact on remote workers’ performance: i.e., knowing oneself, resolving complex issues, identifying resource people, and promoting and understanding the company. Most of the other skills on the list have only a marginal impact on performance. This is especially true of management and leadership skills. Finally, stress management skills, risk-taking and creativity have a significant negative impact on the performance of remote workers (Fig 6).

Influences On The Performance Of Teleworkers:

This configuration is relevant at all levels of the hierarchy, but it intensifies at management level. The higher up the career

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Fig 6. - Success factor trends for the two remote worker groups

Fig 7. - Influences On The Performance Of Teleworkers

ladder, the closer the link between these 6 skills and success (Fig 7).

Skills portrait of the effective remote worker

High-performing remote workers have a good understanding of their resources

and those of their organisation. They are also comfortable with complexity. We can assume that that they have numerous points of contact with the different departments and that their interactions with the company do not go exclusively through their line manager. These skills

REMOTE WORKING - RESEARCH match the remote working characteristics mentioned earlier, in other words, they support autonomy, the new relationship with time and task interdependence.

Effective remote workers also know how to promote their achievements. They can therefore manage being cut off from others thanks to behaviour that allows them to showcase what they have done. This skill means that other workers can visualise their output despite not being able to see it with their own eyes. It means that they are not forgotten and that their actions form part of the company’s day-to-day operations. Finally, they know how to get acknowledgement for their projects and achievements. They work on remaining visible and boosting their image to compensate for their physical absence.

On the other hand, they do not invest in innovation. Effective remote workers no doubt understand that in order to be visible, they must be intelligible. They are therefore more likely to emphasise respect for processes and conformity than innovation.

In fact, the main pitfall that can threaten remote workers is invisibility. Absence feeds imagination. How do other members of the company envisage what the remote workers do when they are not there? Are they perceived as absorbed in their work, or as immersed in their family, busy with all sorts of activities other than work? Remote workers thus need to compensate for their absence with demonstrations and information that allows other staff members to construct a favourable image of them. Finally, they must tell the story of their work to compensate for not being able to demonstrate it on a daily basis. Effective remote workers thus replace interstitial coordination by storytelling coordination, acting as the storytellers of their lives as remote workers.

Conclusion

Working from home, success, skills and coordination methods Until 2020, only a small minority of workers were able to work from home full-time.

This group was characterised first by its uniformity in terms of success. The salaries, promotion and performance of teleworkers was either above or below average. The absence of middle-of-the-road career success was a key characteristic of this population, reflected in the different career paths prior to the teleworking situation. In exchange for their loyalty, an elite group with hardto-find skillsets had the power to negotiate remote working conditions compatible with their specific lifestyle choices. This is the “teleworking reward” group. The “teleworking opportunity” group, on the other hand, concerns more readily available, less essential employees, who are also less productive. For them, being able to work from home was a solution to a specific need in time (maternity

in particular, as this group is largely young and female), with a process written into the company convention being activated rather than the power of individual negotiation.

The two groups are also characterised by their career paths after the period of working from home. Individuals in the “teleworking reward” group continue to forge ahead with a successful career, while the members of the “teleworking opportunity” group pursue their careers in the same way as before, continuing to follow below average career paths.

Differences in their ability to apply five skills explain these variations in success and career paths before, during and after the period of working from home. The five skills are: • Knowing oneself • Resolving complex problems • Identifying resource people, and • Promoting and • Understanding one’s organisation.

These skills also illustrate the specific demands of working from home which, above all, involve coping with the disappearance of informal communication channels. Informal chats in the interstices of time, when off-the-cuff’ information can be passed on, disappear. Nothing spontaneously replaces them. Given their physical absence and their distance from informal discussions, employees working from home may eventually be faced with the threat of finding themselves on the periphery of the organisation. The five skills identified in the present study describe a form of coordination that can help to overcome the challenges of working from home: this is the storytelling or narrative coordination, whose main contribution is to allow on-site workers to visualise what their absent colleagues are doing, replacing the interstitial coordination.

Working From Home In The Time Of The Covid-19

Since March 2020, and the nationwide lockdowns to fight against the Covid-19 pandemic, 25% of active workers have become telecommuters. This is a massive change as, in the first instance, it led to a major shift in the remote worker population. At management level, remote working became the norm for executives of every kind. The diversification of profiles has given a wider range of employees the chance to work from home, and not just the “reward” or “opportunity” categories described above. Teleworking is now moving to the mainstream.

At the time of writing, no one knows when people will be able to return to normal on-site working conditions. No one knows how long the teleworking situation will last and how this unprecedented situation will permanently change people’s behaviour.

Below are a few suggestions based on the study findings:

During the lockdown: promote the storytelling coordination strategy and measure its impact. Storytelling coordination underpins the success of remote workers. It helps them to ensure that their contributions are visible despite their physical absence. It is therefore useful to foster its emergence in all remote workers.

One way to do this is to let everyone share what they have done during the day in virtual meetings, together with their schedule for the coming days. These narratives can include personal activities as well as professional ones, making them more authentic. Not everyone finds it easy to promote their actions and achievements: managers therefore need to ensure that everyone is given the time and means to express themselves. As we have seen, teleworking leads to greater conformity and respect for processes rather than innovation.

The Covid-19 crisis, and the obvious anxiety it induces, has a similar effect.

However, the situation should provide an opportunity for innovation, as much for clients and products as for the work organisation. Not only does it provide a chance to respond to this challenge, but also to create project teams, test ideas and tools, and to develop feedback of individual experiences.

Finally, managers and business leaders may find it useful to introduce applications that can measure the firm’s social climate in real time.

After The Lockdown: Creating Conditions Conducive To Teleworkers’ Performance.

Remote working could find itself a victim of the ‘swede effect’: these easily-grown vegetables were so closely linked to rationing and the German occupation that they were completely rejected after the liberation. It is possible then that when the lockdown is lifted, teleworking will be rejected and there will be an enthusiastic return to open-spaces. However, it is also possible that, on the contrary, it will have given more workers an opportunity to discover the benefits of a different form of organisation that is hard to abandon.

Identifying workers who can benefit from teleworking will no doubt be the key to its renewed interest as, in every business organisation, the lockdown will have its stars, its unsung heroes and maybe its losers.

As teleworking becomes more widespread, ensuring the success of these workers from home will be crucial and managers will need to make that their skills are closely aligned with those needed for effective performance. Failing that, such skills will need to be developed.

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INTERNATIONAL HR ADVISER WINTER

About the Competences, employability and HR decisions Chair at Em Normandie Business School The “Competences, Employabilitý and HR Decisions” chair takes a scientific and objective approach to contemporary changes in the world of work, highlighting the new skills and competences needed by business organisations to devise innovative strategies and boost their growth. It explores developments in career paths, driven by digital technologies in a fastchanging environment, and analyses career variations by exploring the cause and effect relationship with individual behaviours, shedding new light on the decisionmaking processes of both organisations and individuals with regard to careers, hiring and jobs. The levers of employability, underpinned by the new resources available through the use of data, also offer a major line of study. .

The chair’s aim is to help individuals and organisations to exercise their managerial, societal and ethical responsibilities in the best conditions possible. Founded in 1871 and one of the first French business grandes écoles, EM Normandie is a reference in the world of Business Schools, boasting

improving their individual and collective operations - www.performanse.com

the international EQUIS and AACSB accreditations. With 4 500 students and professionals in its first degree and executive education programmes and 19,000 members of Normandie Business School Alumni Association across the globe, the school has five campuses located in Caen, Le Havre, Paris, Oxford and Dublin.

Normandie Business School trains the managers of tomorrow, future movers and shakers prepared to manage change in a multicultural environment, and it supports employees and business leaders throughout their career. www.em-normandie.com Twitter: @ EMNormandie

About Saven Saven designs and markets cognitive and behavioural resource assessment tools. Its aim is to supply human resource professionals with the most useful, the simplest, the most efficient and the most ethical solutions on the market www.saven.fr

About the AKSIS Group - The AKSIS group offers support services for career development across France. By taking the needs and potential of individuals as well as companies into account, its goal is to give employees, job seekers and young graduates and school leavers access to jobs, or helping them define and implement their career plan - www.aksis.fr

About Performanse A subsidiary of the Julhiet/Sterwen Group – Performanse specialises in the design and marketing of psychometric tests and soft skills evaluation, dedicated to the recruitment and development of talented people with the aim of growing the future performance of business organisations by

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INSURANCE AND FINANCIAL SERVICES ZURICH INTERNATIONAL CORPORATE SOLUTIONS

Tricentre One, New Bridge Square, Swindon SN1 1HN Contact: Adele Cox Telephone: +44 (0) 1793 506775 E-mail: adele.cox@zurich.com Website: www.zurich.com Zurich International Life is a global provider of life insurance, investment and protection products. Our corporate range offers flexible, portable solutions, designed to suit multinational organisations with an internationally mobile workforce. The International pension plan offers a cost effective, bundled retirement benefits solution comprising of trust services, investment funds and online administration.

International group protection is designed to protect an employers’ most important asset – their employees – and offers a range of life and disability protection.

With a local presence in key global business hubs and over 30 years experience of implementing and administering plans world wide, we’ve developed our knowledge and understanding of key markets to meet the needs of our customers and business partners.

INTERNATIONAL HR CONSULTANTS DELOITTE LLP

Stonecutter Court, 1 Stonecutter Street, London, EC4A 4TR Contact: Robert Hodkinson, Partner Telephone: +44 (0) 20 7007 1832 Fax: +44 (0) 20 7007 1060 E-mail: rhodkinson@deloitte.co.uk Website: www.deloitte.co.uk Whether you are creating your first international mobility programme for employees or addressing fundamental changes to an existing programme, our International Human Resources team can help. Deloitte provides consulting support that has an appreciation for each company’s size, background and unique cultural environment, aligning your international programme goals with corporate business strategies. Our consultants have developed deep expertise in many fields based on first hand experience with many of the world’s leading organisations: international assignment policy and process design, benchmarking, service delivery modelling, improving vendor management and helping our clients become more compliant and their administration more cost-effective.

INTERNATIONAL MOVING GOSSELIN

49 Wates Way, Mitcham, Greater London, CR4 4HR Contact: Tim Daniells

Telephone: +44 (0) 20 7622 4393 Email: london@gosselin-moving.co.uk Website: www.gosselin-moving.co.uk Gosselin is a world-leading provider, serving corporate customers all over the globe with an award-winning* move management and destination services programme.

Through our London headquarters and unrivalled footprint of 56 global offices we help clients achieve their workforce mobility goals.

Every employee we relocate is appointed a dedicated move manager, who is a central point of coordination, support and advice to ensure every part of the relocation runs smoothly. Our goal is your complete satisfaction, and with a 97% customer satisfaction rating for 2019, we offer unrivalled quality at competitive rates. *Awarded 14 global awards since 2010.

RELOCATION SANTA FE RELOCATION SERVICES

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.

We provide these services to a consistent high standard, locally and globally. A key aspect is being able to manage our service delivery through Santa Fe operations across six continents.

RELOCATION ASSOCIATIONS ASSOCIATION OF RELOCATION PROFESSIONALS (ARP)

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

EuRa have launched The EuRA Quality Seal, the world’s first accreditation programme for relocation providers. This pioneering initiative provides a straight forward, cost effective audit to reflect your company’s excellence in providing relocation services.

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

TASIS THE AMERICAN SCHOOL IN ENGLAND

Coldharbour Lane, Thorpe, Surrey TW20 8TE Contact: Sarah Travis Telephone: 01932 582316 Email: ukadmissions@tasisengland.org Website www.tasisengland.org TASIS England's diverse student body includes 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.

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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.

TAXATION AMERICAN TAX PARTNERS

Website: Amtaxpartners.com Telephone: +44 330 808 7539 Contact: John Carlos Sabates Email: john@amtaxpartners.com American Tax Partners provides bespoke tax compliance services to American expats, US

investors, and global entrepreneurs with US activities. The company offers transparent, flatrate pricing while delivering unique solutions that address the filing obligations you face as a global taxpayer.

for American expatriates and foreign nationals with financial interests in the United States. We leverage a suite of modern technology solutions that enable us to bring our international expertise directly to you no matter where in the world you might be living.

BDO LLP

GLOBAL TAX NETWORK LTD

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.

We have a partner-led approach, which delivers the highest quality of service by using short, functional chains of communication to aid decision-making. Clients benefit from our fresh thinking, constructive challenge and practical understanding of the issues they face. Developing strong, personal relationships with our clients is at the forefront of our service approach.

Tax advice is just one of our award-winning services and our expatriate team give practical and direct advice, delivering solutions which suit your needs.

EXPAT LEGAL SERVICES GROUP

Website: Expatlegal.com Telephone: 1.888.502.8579 Contact: Roland Sabates Email: roland@expatlegal.com Expat Legal Services Group, with its background in international taxation, offers unique legal services

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Norwich House, 14-15 North Street, Guildford, GU1 4AF Contact: Richard Watts-Joyce CTA Telephone: +44(0)20 7100 2126 Email: rwattsjoyce@gtn.uk Website: www.GTN.uk Twitter: @GTN_Tax LinkedIn: www.linkedin.com/company/globaltax-network Global Tax Network Ltd is the UK member of Global Tax Network (GTN), an international affiliation of professional firms in over 100 countries specialising in global mobility tax consulting. We provide assistance to employers with the tax administration of international assignment programs and private client services to high net worth individuals, non-domiciles, professional sportspersons and entertainers. Our consultants include members of the Association of Taxation Technicians, Chartered Institute of Taxation, and US Enrolled Agents.

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