Rotational Expatriate Onboarding Session - chevron human ...
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Rotational Expatriate
Onboarding Session
August 2021
This presentation is a basic overview of policy information to help you start to understand Chevron's expatriate program and prepare for
change. It’s not intended to be a complete summary. Be sure to consult the resources we'll provide later to review complete policy details.
© 2021
2019 Chevron. All rights reserved.
Agenda • Welcome and introduction • Background and philosophy • Resident assignment policy summary • Tax equalization summary • Assignment details © 2021 Chevron 2
Welcome and Introduction © 2021 Chevron 3
global mobility – shared services
Senior Manager, HRSS Manila
Joan Tenosa
Manager, Global Mobility (GM)
Matt Glauser
GM Operations GM Team Leads (3)
GM Payroll, Reporting &
Team Lead Raffy Baniqued GM Processing Team Lead
Analytics Team Lead
Irma Posada Diane San Jose Jessal Tendero
Jonah Pamarin
Danilo Luna Dei Tagros
• Policy Analyst • Reporting & Analytics
• Relocation Specialists • GM Specialists
Specialists • GM Processing Reps
• Intercultural Specialist • Destination Services
• GM Payroll Specialists • GM Time Administrators
• Immigration specialists Specialists (BA)
Houston and Manila based Manila based,
providing 24/5 service over 3 shifts (day/mid/night)
Global Mobility Shared Services supports Chevron’s global businesses by delivering efficient, reliable
mobility services and effective policies for Chevron’s mobile workforce and their family
© 2021 Chevron 4
mobility COE team
Mobility COE is the corporate stewardship function for expatriate compensation and benefits
© 2021 Chevron 5
Global Mobility
Specialist
Home/Host
Global Immigration
Country HR
Current/Host
Health and
Supervisor/
Medical
Manager
Global Travel Global Tax
Intercultural Group
(for new
assignment)
© 2021 Chevron 6
global mobility specialist
GM Specialist
Your Global Mobility (GM) Specialist will play a key role in administering your international assignment:
• GM Specialist is the sole point of contact for expatriates and HR business partners who support expatriates
• Manage and support assignee experience throughout assignment lifecycle
• Educate and counsel customers on international assignment, including policy assignment briefings and
applicability of benefits and allowances
• Consultation to BHR and business leaders on workforce mobilization
• Facilitate resolution of issues & manage exception requests
• Maintain and communicate changes to allowances through regular reviews and/or driven by market conditions
• Coordinates the utilization of vendor services and mobility COE to ensure policy compliance
• Manages destination services where we provide support for immigration, orientation, house hunting services, etc...
© 2021 Chevron 7
global mobility specialist team leads
Africa Middle East
Team Lead: Diane San Jose (DGTP) Team Lead: Dei Tagros (EXTA)
Asia Pacific
Team Lead: Diane San Jose (DGTP) Europe, Eurasia
Team Lead: Dei Tagros (EXTA)
North America
Team Lead: Raffy Baniqued (RCXF)
GOP working in US
HRBP: Camille Doucette (EIHC)
Latin America
Team Lead: Raffy Baniqued (RCXF)
© 2021 Chevron 8
global mobility specialist finder
Cameroon - Yaoundé Israel - Herzliya
GM Specialist: Ritzel Espana (REOZ) GM Specialist: Jerric Bernardo (JBFF)
Colombia - Bogota Jordan - Amman
GM Specialist: Aira Bondoc (HRVP) GM Specialist: Jerric Bernardo (JBFF)
Cyprus - Nicosia
GM Specialist: Jerric Bernardo (JBFF)
U.S. – Houston, TX
GM Specialist: Camielle Gatdula (CGCC)
Egypt - Cairo GOP working in US
GM Specialist: Jerric Bernardo (JBFF) HRBP: Camille Doucette (EIHC)
Equatorial Guinea - Malabo
GM Specialist: Ritzel Espana (REOZ)
To find GM Specialist please visit:
https://hr.chevron.com/local-hr/expatriate/default.aspx
© 2021 Chevron 9
Background and Philosophy © 2021 Chevron 10
expatriate compensation philosophy
home country balance sheet approach
Home Base Salary Expatriate Balance Sheet
Actual home and host
Theoretical Income and
Taxes Social Taxes
country income and social
taxes (paid by chevron)
Excess host country cost
covered by Good and Service
and Housing and Utilities
Savings Savings home level Location Premium
© 2021 Chevron 11Chevron expatriate compensation benefits and equalizer
Incentives
• Location premium
• Temporary hardship allowance
Other Benefits
• Tax counseling • Emergency leave support Expatriate Benefits
• Periodic medical examination • Vacation buyout
• Travel Allowance
• Language training
• Personal Choice Location Move (PCL)
Equalizers
• Income tax and other taxes
Home country base salary and benefits
• Base salary
• Salary increase
• Bonus
• Home country benefits
*Some benefits are based on assignment type and eligibility. Review the expatriate policy for more details.
© 2021 Chevron 12rotational assignment benefits and policies
Exclusive to rotational assignments
Assignment Length Family can accompany expatriate Location Premium (LP) Temporary Hardship Allowance Work Schedule
(THA)
• Yes • 28/28
• 3+ months • No • Yes
• Amount is based on host location
• Work schedule 28/28 • Amount is based on host location
hardships.
unusual or difficult situations.
Per Diem Personal Choice Location Move Travel Allowance
Housing/Accommodations
(PCL) • To cover miscellaneous travel
• Chevron intent that expatriates live in • To cover meal expenses for rotators • Benefit given to rotators to establish a
expense such as airport taxes, meals
secure accommodations. Single-status that are in locations where meals and home base at a location other than
beverage transportation or mileage
accommodation and maintenance, housing is not provided by the their point of origin in their home
between home and airport)
including meals and laundry, are company. country.
• USD$150 or home country
provided at the work location. • Chevron covers shipping of household
equivalent.
goods.
Tax Equalization (Hypo tax)
• Calculation performed to ensure
employees pay the same amount of
tax that they would have paid had
they remained working in home
country.
© 2021 Chevron 13Rotational Assignment Policy Summary © 2021 Chevron 14
rotational assignment policy summary
Policy and Summary Noble Chevron What is Changing
Location Premium 40% Equatoria Guinea - Malabo 40% Equatorial Guinea – Malabo • Integration to Chevron policy
effective October 1, 2021.
• Determined as a fixed percentage of the base salary up
to an annual base salary maximum. • Mitigate the financial loss until
December 31, 2021.
• Tax-protected (through the tax equalization process)
and is considered the sole financial incentive for
32.5% Israel - Herzliya 30% Israel - Herzliya
accepting an international assignment.
• Recognizes the adjustments employees must make to
the living and working conditions of their assignment
location.
Temporary Hardship Allowance (THA) • Integration to Chevron policy
effective October 1, 2021.
• Additional financial incentive paid when unusual or
difficult situations of a temporary nature are • Mitigate the financial loss until
experienced in the host location. December 31, 2021.
• Covers temporary situations and has a projected
termination date when applied.
• Tax-protected through the tax equalization process.
© 2021 Chevron 15rotational assignment policy summary
Policy and Summary Noble Chevron What is Changing
Travel Allowance • $200 per travel days up to 3 • $150 month or equivalent • Integration to Chevron policy effective
per hitch • Automatically processed October 1, 2021.
• To help defray miscellaneous door-to-door travel
• Processed through through payroll
expenses, rotators receive a travel allowance each pay
reimbursement request • Mitigate the financial loss until
period in your pay.
December 31, 2021.
Vacation Buyout Not Applicable • Paid at the end of year each • Integration to Chevron policy effective
year October 1, 2021.
• Vacation continues to accrue according to employee’s
domestic vacation schedule. However, to maintain work
schedule continuity, employees are normally not
allowed vacation time. There may be circumstances
where vacation time is used against days not worked
(for example, personal reasons or in emergency
situations when personal leave time has been
exhausted).
• The payment of outstanding vacation days does not
attract location premium and is not benefits-bearing.
© 2021 Chevron 16rotational assignment policy summary
Policy and Summary Noble Chevron What is Changing
Personal Choice Location Move (PCL) Not Applicable • Exercise PCL within the first • Integration to Chevron policy effective
year of the assignment or October 1, 2021.
• While on a rotational international assignment, rotators
employee has 2 years or
may want to establish a home base at a location other
more left on their
than their designated point of origin to provide
assignment.
continuous support to their family during their absence.
• Rotators can request one personal choice location
(PCL) move within their home country. The Company
provides the following benefits:
o Shipment of household goods and personal
effects to the PCL.
o Shipment of household goods to a new work
location upon repatriation.
Overtime at Host • Annual Salary/260 days = • Annual Salary x No. days • Integration to Chevron policy effective
Daily Rate worked overtime / 365 October 1, 2021.
• Rotators that work over their rotational scheduled days
and are not provided with an equal number of off-hitch • Annual Location Premium x
days will receive overtime pay with location premium. No. days worked overtime /
365
• Annual THA x No. days
worked overtime / 365
Overtime at Home • USD200 per day • Annual Salary x No. days • Integration to Chevron policy effective
worked overtime / 365 October 1, 2021.
• Rotators that work over their rotational scheduled days
and are not provided with an equal number of off-hitch
days will receive overtime pay with location premium.
© 2021 Chevron 17rotational assignment policy summary
Policy and Summary Noble Chevron What is Changing
Emergency Leave • Reimbursement for expenses • Round-trip economy airfare • Integration to Chevron policy effective
incurred for transportation and for employee to the location October 1, 2021.
• In the event of a death or serious illness in employee’s
round-trip, direct-route travel of the emergency and paid
immediate family outside the host country.
in accordance with the time off as appropriate.
business travel policy. • Up to 14 calendar days
leave with pay.
• 3 travel days. Managers may
be flexible and work with
employees
Extraordinary Special Policy for International • Rotational employees receive • Not Applicable • Integration to Chevron policy effective
rotational employees due to COVID 19 Travel a tax-protected day rate for • Company pays overtime or October 1, 2021.
Restrictions (ESDR) additional days worked or gives employee the same
spent in the host country due number of days off-hitch to
• Effective March 16, 2020, Noble implemented an to transportation restrictions or
international rotational “Extraordinary-Situation-Day- make up for the extended
quarantine periods. stay at host.
Rate” (ESDR) to compensate for additional days
worked or spent in host-country outside of a regularly
scheduled hitch.
© 2021 Chevron 18tax equalization summary
Policy and Summary Noble Chevron What is Changing
Hypothetical Tax • Hypothetical withholding • Hypothetical withholding • Integration to Chevron policy effective
calculation includes private calculated using base salary October 1, 2021
• An employee’s contribution while on assignment, based
source income (optional), (including bonus and equity)
on home country income taxes normally levied on
spousal income, and standard family size, and standard
Chevron income.
deductions. Assignees can deductions
• This contribution is effected through a deduction from provide revised personal • Assignees can use their
the employee’s salary via payroll and is not remitted to income amounts established 3 hours of
any local taxing authorities.
• Complex tax issues - counseling to engage KPMG
• If employee is on a rotational assignment, the company Assignees will need to engage to assist with the tax
expects the employee to contribute to state tax at stay- the services of a third party for ramifications associated with
at-home rates based on the point of origin state. these scenarios. complex state tax questions,
estimated tax
calculations/payments, or
other complex transactions
that are applicable.
© 2021 Chevron 19tax equalization summary - continuation
Noble Chevron What is Changing
• Cadence of withholding calculation updates - • Cadence of withholding calculations - • Integration to Chevron policy effective October 1, 2021
Calculations are updated semi-annually for Calculations are updated annually for salary
salary increases, marital status, number of increases and in real time marital status,
dependents, and point of origin country tax law. number of dependents, and point of origin
• Deducted per pay period. country tax law.
• Charitable contributions - Applied as if host • Deducted per pay period.
country were a state of the US (i.e. church • Charitable contributions - Deductions made in
contributions in host country may not be host country and not deductible on US return
deductible on US return but will be deductible on are not factored into US tax equalization over
tax equalization). and above the statistical itemized deduction
where applicable.
© 2021 Chevron 20rotating from point of origin • All rotators are expected to rotate from their host country back to their Point of Origin (home payroll country) for the duration of their assignment in accordance with the Chevron Rotational expatriate assignment policy. • An exception to rotate back to a different country for personal reasons will not be considered due to the tax compliance considerations. • 3rd country rotation requests will only be considered / approved in the following circumstance: – Employee doesn’t have legal right to reside in the point of origin country / payroll country – GOP rotator that does not have permanent residency in the U.S. © 2021 Chevron 21
Assignment Details © 2021 Chevron 22
assignment package
• Individual expatriate assignment packages will be sent to your work email address
• The expatriate assignment package will contain the following information:
– assignment details
– policy Link
– balance sheet comparison (noble vs chevron)
– Policy summary
– location specific information sheet (LSIS)
– Instructions on how to update employee profile and dependent information in the Mobile Employee Experience Portal
(MEE)
– Overtime request form
– Personal Choice Location Move (PCL) form
• Immediate Action Required:
– update employee profile and dependent information in the Mobile Employee Experience Portal (MEE)
– load copy of visa and work permit
– complete and sign Tax Agreement and Limited Power of Attorney form (GO -1771) which must be signed by the employee
and spouse (if applicable)
© 2021 Chevron 23assignment pro employee profile
• Assignment Pro (Apro) is our global workforce management tool that will help facilitate your assignment
management lifecycle.
• Under your employee profile in Assignment Pro, you will find all tasks and action items that you must complete for
your assignment.
• To see your open tasks, check the ‘What’s Happening Timeline’ located on your home screen.
• To update your employee profile and your dependent information in Assignment Pro Mobile Employee Experience
Portal (MEE), choose the person icon in the top right and click 'Profile'. From here, click on the 'Family' tab and
make updates as applicable.
© 2021 Chevron 24transferring to a new expatriate assignment
contingencies
1. Medical clearance
‒ Must have GO-1769 Expatriate Exam Recommendations form (medical clearance) prior to departing for
assignment.
‒ U.S. payroll rotational expatriates – International Assignment Profile (IAP).
2. Visa / work permit
‒ Must have the necessary visa and/or work permit to work in host location
‒ It is illegal to start your expatriate assignment without the appropriate visa and/or work permit
Both contingencies must be met for the employee and accompanying dependents
© 2021 Chevron 25q&a © 2021 Chevron 26
Appendix © 2021 Chevron 27
internal resources
Expatriate Resources Immigration
Information such as: Find immigration contact and/or requirement by country
• expatriate policies and compensation
• Information by Location
• GM Specialist Finder
• GSS and HUA tables and reconciliation sheets
• Link to AssignmentPro (Apro)
• Immigration Tool
• Living and working in/Location Specific
Link:
Link: https://chevron.sharepoint.com/sites/GlobalMobility/SitePages/Immigration%2
https://chevron.service-now.com/myhr?id=expatriate_resources 0Information.aspx
Intercultural
Intercultural has several web-based resources on its website - go.chevron.com/intercultural
• Workplace: Intercultural Group
• Living and Working In website: available on HR2 website; gives a snapshot of life and work in many Chevron expatriate
locations
• International Relocation Center: specific information about culture, political, economic, and relocation information
• Cultural Navigator: online tool that can contrast your cultural style to others' styles and to cultural norms for any country of
interest, understand how your style may be perceived, and learn ways to adapt and be more effective
© 2021 Chevron 28You can also read
