Long Term Assignment Policy - Our Tesco


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Long Term Assignment Policy 1 April 2015

Internal, Long Term Assignment Policy:, Version2, Page 1 of 26

WHERE TO FIND THINGS . 1.

Introduction ............................................................................................................................................................................................. 5

2.

Who’s this policy for? .......................................................................................................................................................................... 5

3.

Definitions ................................................................................................................................................................................................ 5

4.

What are the assignment terms? .................................................................................................................................................... 6

5.

What happens to my Home Country Compensation, Employment Terms and Benefits? ................................... 6 i. Home Country compensation ...................................................................................................................................................... 6 ii. Home Country benefits .................................................................................................................................................................. 6 iii. Pension ................................................................................................................................................................................................. 6 iv. Home Benefits .................................................................................................................................................................................. 6 v. Home Country leave & policies................................................................................................................................................... 6 Working hours................................................................................................................................................................................... 6 Annual leave....................................................................................................................................................................................... 6 Sick pay ................................................................................................................................................................................................ 6 Maternity & Paternity leave ....................................................................................................................................................... 7 Short-term emergency leave ..................................................................................................................................................... 7 vi. Home Country car & other allowances .................................................................................................................................. 7

6.

Pre-Assignment - What do I need to consider before I leave? .......................................................................................... 8 i. Pre-Assignment Visit ....................................................................................................................................................................... 8 ii. Immigration, visas & work permits .......................................................................................................................................... 8 iii. Home Country housing ................................................................................................................................................................. 9 iv. Pre-departure tax consultation ................................................................................................................................................ 9 v. Home Country schooling ............................................................................................................................................................ 10 vi. Other pre-assignment considerations ................................................................................................................................ 10

7.

Relocating overseas – what do I need to consider about getting to the Host Country? .................................... 11 i. Travelling to the Host Country at the start of your assignment ............................................................................... 11 ii. Shipment of household goods ................................................................................................................................................. 11 iii. Storage .............................................................................................................................................................................................. 13 iv.Relocating pets............................................................................................................................................................................... 13 v. Moving days ..................................................................................................................................................................................... 13 Internal, Long Term Assignment Policy:, Version2, Page 2 of 26

8.

What does my assignment package contain? ....................................................................................................................... 13 i. Allowances & benefits (start of assignment).................................................................................................................... 13 ii. Allowances & benefits (throughout the assignment/ongoing) ............................................................................... 15 Host Country housing budget.................................................................................................................................................. 15 Utilities ............................................................................................................................................................................................... 16 Purchasing a property in the host country ........................................................................................................................ 16 Cost of living allowance (COLA) ............................................................................................................................................ 16 Location allowance....................................................................................................................................................................... 16 Schooling in the Host Country ................................................................................................................................................ 16 Flight budget ................................................................................................................................................................................... 17 International medical cover/insurance ............................................................................................................................... 18 Medical Emergency ...................................................................................................................................................................... 18 Dental ................................................................................................................................................................................................. 18 Insurance ........................................................................................................................................................................................... 19 Travel insurance ....................................................................................................................................................................... 19 Contents Insurance ................................................................................................................................................................. 19 Liability Insurance ................................................................................................................................................................... 19 Sickness whilst on assignment ............................................................................................................................................... 19 Claiming expenses whilst on assignment........................................................................................................................... 19 Security and safety....................................................................................................................................................................... 19 iii. Allowances & benefits (limited/one off support) .......................................................................................................... 19 Language lessons .......................................................................................................................................................................... 19 Cultural training ............................................................................................................................................................................. 20 Settling in support ........................................................................................................................................................................ 20 Spousal support budget ............................................................................................................................................................. 20 Host Country car ............................................................................................................................................................................ 20

9.

Other considerations ........................................................................................................................................................................ 21 i. What do I need to know about Tax and social security? ............................................................................................... 21 Tax equalisation............................................................................................................................................................................. 21 Social security................................................................................................................................................................................. 21

Internal, Long Term Assignment Policy:, Version2, Page 3 of 26

ii. What‘s my next move when my assignment ends? ....................................................................................................... 21 Assignment extension................................................................................................................................................................. 21 Reassignment ................................................................................................................................................................................. 22 Localisation...................................................................................................................................................................................... 22 iii. Other than the above, is there any reason my assignment might end earlier than the stated end date in my contract? .................................................................................................................................................................................................. 22 Early termination of assignment due to business conditions or personal reasons ......................................... 22 Termination of assignment due to resignation or dismissal ...................................................................................... 22 vi. I am repatriating, what support will I get for my move back home? .................................................................... 23 Travel expenses.............................................................................................................................................................................. 23 Immigration ..................................................................................................................................................................................... 23 Shipment of household goods ................................................................................................................................................. 23 Temporary living expenses ....................................................................................................................................................... 24 Disturbance allowance ............................................................................................................................................................... 24 Termination of Host Country lease ....................................................................................................................................... 24 Policy information. ....................................................................................................................................................................... 26 Ownership and confidentiality ............................................................................................................................................... 26

Internal, Long Term Assignment Policy:, Version2, Page 4 of 26

1. Introduction

In the event that you transfer to a local contract or return home, all assignment cash allowances will cease on the

The Tesco Long Term Assignment Policy provides a consistent relocation service for our colleagues who are required to move overseas on a temporary basis for work purposes. The Long Term Assignment Policy is effective from 1 April 2015, and supersedes all prior programmes, policies, guidelines and statements, whether provided verbally or in writing.

last day of your assignment.

Tesco reserves the right to amend, suspend or withdraw the Long Term Assignment Policy and any of the benefits at Tesco’s discretion. The Long Term Assignment Policy should be used in conjunction with an Assignment Agreement. Any benefits received as part of the Long Term Assignment Policy are dependent on eligibility and will clearly be outlined in the Assignment Agreement and Assignment Illustration.

Employment means (i) you have not resigned nor given

If you are on assignment for less than one year you will be covered by the Short Term Assignment policy. The terms of this Long Term Assignment Policy will only apply whilst you remain in “Eligible Employment”. Eligible notice of your intent to resign; and (ii) Your employment has not been terminated or been given notice of termination of employment.

3. Definitions Home country – Your home country is the country of

2. Who’s this policy for?

your underlying employment contract and will be stated in your Assignment Agreement.

The Long Term Assignment Policy is only applicable if you are on international assignment between one and

Host country – Your host country is the country to which

three years. Any extension to the assignment period will

you have been assigned by Tesco. The host country will

Be considered an exception and will be subject to

also be identified in your Assignment Agreement.

approval by the Head of Global Mobility. Dependent Colleagues who have been identified as going on



Spouse/eligible domestic partner

international assignment should fulfill one of the following



Unmarried children under the age of 18

principles:



Unmarried children up to the age of 22 in full time



Corporate Control (CEO /FD)



Critical

Business

Need

(short

education attending an accredited college or term

skills

shortage/or emergency cover) 

Long term Project/Change programme



Personal Development

university 

An immediate family member who you are the legally nominated carer for

Family members – your / your spouse’s parents or At the end of your assignment you may return to your home country or re-assign to another location. If at any point your assignment role becomes permanent and you are required to remain in the host country, you will be required to localise. If you do not wish to localise Tesco will return you to your home country on completion of your assignment.

siblings. Domestic Staff – nannies / maids, live in childminders

Internal, Long Term Assignment Policy:, Version2, Page 5 of 26

4. What are the assignment terms? The

assignment

by

your

Throughout your long-term assignment, where applicable,

of

and subject to the plan rules, you will be able to continue

accompanying dependents, and, for a limited number of

participation in your home country retirement or pension

elements, your work level.

plan. Please note that some plans will remove members if

Any dependents may join you on assignment (see

they exceed the maximum assignment length which in

definition). Tesco will not cover the cost for any family

some cases is 5 years.

country

is

determined

Pension

number

home/host

package

iii.

combination,

members or domestic staff that may accompany you on

iv.

assignment.

5. What happens to my Home Country Compensation, Employment Terms and Benefits?

Home Benefits

You will remain on your home country benefits plan whilst on

assignment.

Throughout

your

international

assignment, any existing contributions/deductions in line with home country benefit schemes will continue.

i.

Home Country compensation v.

Home Country leave & policies

You will remain on home country payroll whilst on assignment. Any pay or cash bonus will continue to be

Working hours

paid into your home country bank account. Compensation reviews will continue to apply in line with home country

Whilst your home country terms and conditions remain in

practice (with host country input with regards to

place for the duration of your long term assignment, your

performance).

working hours should be in line with host country practice.

If a pay change is requested either prior

to your assignment starting or whilst you are on assignment, home and host country approvals must be

Annual leave

sought prior to the change. Your

ii. Home Country benefits Discretionary Incentive Awards

home

country

annual

leave

entitlement

is

unaffected. Your host country Line Manager should approve all leave requests, and any leave requests should be reported to your Mobility Manager in host

During your assignment, you will continue to receive

country. Any unused annual leave may be carried over to

discretionary incentive award(s) under the current Tesco

the following year at the discretion of your Line Manager

scheme

in the host country. You will also be eligible to take public

for

employees.

The

payment

of

these

discretionary incentive awards will be dependent upon

holidays customary in the host country.

your performance in the host country, the performance of the Tesco Group, and the performance of your host

Sick pay

business and the rules of the scheme. While on assignment, you will continue to be covered by the

provisions

of

your

current

disability/sickness programmes.

Internal, Long Term Assignment Policy:, Version2, Page 6 of 26

home

country

You must inform your

Host Country Line Manager and Mobility Team if you are

What happens if I currently receive a car allowance at

on sick leave.

home ? 

Maternity, adoption & paternity leave

If you are going to a “need car country” you will receive a car on assignment and your car allowance will cease.

If you request maternity, adoption or paternity leave 

during your long-term assignment, home country policies

In other host countries the car provision is

will apply. Your host country should be made aware of

dependent on the host country Car Policy. Liaise

any leave requests.

with your Mobility Manager to check their approach. If you receive a car in a non-need car

Short-term emergency leave

country, your home car allowance will cease.

Any emergency leave must be taken in line with the short-

What happens if I currently receive a car at home?

term emergency leave policy in effect in your home 

country. If a member of your immediate family (or the immediate family of your spouse/dependents as defined

You must return your car in the home country and fuel card if applicable

under the “definitions” section) becomes seriously ill or 

dies while you are on assignment, Tesco will pay return (round trip) travel costs for you and any dependents to

If you are in a “need car country” you will receive a car on assignment

return back to your home country. The current home 

country Tesco Travel & Expenses policy will apply.

In other host countries the car provision is dependent on the host country Car Policy. Liaise

vi.

Home Country car & other allowances

with your Mobility Manager to check their approach.

If you currently receive a car or car allowance at home, the provision may be different in the host country. If you

vii.

Other cash allowances

do not receive either a car or car allowance at home, you may not be eligible to receive a car or car allowance in

Other contractual cash allowances in the home country

the host country.

will

Tesco will not offset the loss resulting from the forced sale

Agreement provides for a different arrangement).

generally

continue

(unless

your

Assignment

(or early lease termination) of personal cars. Tesco will not cover the cost for loss of no claims discount.

Tesco will not reimburse you for any home country entitlements

If you go on assignment to a “need car” location it is a

or

allowances

that

consequence of your assignment.

necessary requirement for the safety of the assignee to provide a car and in some cases a local driver. If you wish to opt out of the need car & driver policy this is a direct breach of safety regulations and would not be approved unless there are exceptional circumstances.

Internal, Long Term Assignment Policy:, Version2, Page 7 of 26

are

lost

as

a

6. Pre-Assignment - What do I need to consider before I leave?

trip. Child care expenses will not be reimbursed in the home country during the pre-assignment visit. Tesco will cover the cost of air fare, accommodation and allowable

i.

Pre-Assignment Visit

expenses associated with your pre-assignment trip. Air travel and accommodation should be arranged through

You and your spouse/partner will be eligible for a pre-

Tesco’s appointed Global Travel Services. You should

assignment visit for up to five calendar days prior to the

inform Tesco’s Global Travel Services that you are an

start of your long term assignment. If school age children

International Assignee undertaking a pre-assignment

are required to undertake any tests or interviews at

visit.

schools in the host country, then they will also be covered

ii.

for a pre-assignment visit.

Immigration, visas & work permits

The pre-assignment visit should not generally be taken

Tesco strictly adheres to global immigration compliance.

more than three months before the expected assignment

As a result, you must ensure you have the correct, valid

start date.

immigration documents, work permits and visas in place at all times while on your long term assignment. Fees

The following should be accomplished during your pre-

associated with acquiring immigration documents will be

assignment visit:

paid or reimbursed by Tesco.



Investigate housing options within the budget

Immigration for you

guidelines for your family size; 



Investigate

school

options

and

entry

Neither you nor any member of your family may start an

requirements and secure enrolment for your

international assignment without first obtaining the correct

child(ren); and

and necessary immigration documents and travel visas. It

Arrange an orientation of the area

is your responsibility to ensure that these documents remain valid throughout your assignment, and that your

The local mobility team in the host country will assist with

accompanying family members (if applicable) have the

arranging appointments to allow you to accomplish the

relevant visas to enable them to reside in the host

above.

country.

Immigration for pre-assignment visit

Tesco will engage an appointed immigration supplier to assist you in obtaining the required documents. This can

You should contact your home country travel desk for

be a lengthy process for a variety of reasons out of

assistance with visas for your trip (including any visas

Tesco’s control. For this reason, you should start the

required for dependents joining you on the trip).

visa/application process as soon as you have formally agreed to the terms of your assignment. Procedures vary

Expenses for pre-assignment visit

by country and the appointed immigration supplier will advise you of the proper steps.

Tesco will reimburse you for specific expenses incurred while travelling to and returning from your pre-assignment

Internal, Long Term Assignment Policy:, Version2, Page 8 of 26

Immigration for your family

prior to subletting, as there are often restrictions and covenants written into lease agreements (or outright

Tesco will endeavor to provide any eligible accompanying

prohibitions in the case of “rent controlled” properties,

dependents with a visa to join you on assignment (subject

where applicable). There can also be tax and legal

to host country immigration regulations). Host country

implications about which you should be aware.

visa regulations may not allow your dependents to work, so please check with the immigration authorities if your

Temporary accommodation prior to departure

spouse intends to work. If an additional employment visa is required for your spouse to work the cost of this will not

If you need to move out of your home country

be covered by Tesco (unless your dependent will be

accommodation prior to your departure on assignment,

working for a Tesco office). Tesco will not assist a non-

Tesco will support by providing appropriate temporary

recognised dependent to obtain a visa and/or work permit

accommodation. This should be for a maximum of two

allowing him or her to legally reside or work in the host

calendar days. Subsistence or other miscellaneous costs

country.

incurred while in temporary accommodation in the home

.

country will not be covered.

iii.

Home Country housing iv.

Pre-departure tax consultation

Homeowner Before departing for your long-term assignment, you will If you own a property in your home country, you may

be provided with details of the tax equalisation policy. You

choose to rent it out for the duration of your assignment.

will be contacted by the designated team, who will

Tesco will offer no assistance with regard to the sale or

arrange a meeting with you. This meeting provides the

rental of your home country principal residence. As there

opportunity to review:

are income tax and legal implications to selling/renting your home, it is strongly recommended that you consult



The scope of services your Tax Advisors are

with professional tax and housing experts if you are

engaged to offer you, including timelines for your

considering such sale/rental. You should be aware that,

action; and

any sale/rental could impact your personal tax obligations



Home

country

tax

consequences

of

living

in your home and or host country. Tesco takes no

abroad, and the tax obligations relating to any

responsibility for any additional tax costs that may arise

ongoing investments (e.g., a Home country rental

from such sale/rental. We also specifically recommend

property or investment portfolio) while you are

that you review your insurance coverage and update as

away.

required to ensure that you are properly covered during your assignment.

Your Tax Advisors are only engaged to perform the specific services which will be outlined in your meetings

Renter – Subletting your rental property

with them. Anything outside those services, including, but not limited to, tax planning or consultancy advice, are

Tesco will offer no assistance with regard to the sublet of

your responsibility and not that of your Tax Advisors.

your home country property. It is strongly recommended that you consult with professional tax and housing experts

Internal, Long Term Assignment Policy:, Version2, Page 9 of 26

Your Tax Advisors will help you to stay tax compliant

your host country during the course of your assignment.

while you are abroad. You will be required to provide

No reimbursement for alternative destinations beyond the

them with annual income tax filing information required to

host country principal work location will be permitted.

prepare your home and host country income tax returns. It is essential that this is done on a timely basis – the

vi.

Other pre-assignment considerations

important due dates will be explained to you by your Tax Advisors. Failure to provide information within the agreed

Immunisations

timelines will result in individuals being held personally accountable for any penalties and interest incurred as a

Please discuss with the Health and Wellbeing team or

result of the late filing of your return.

refer to Tesco travel policy regarding any immunisations you may require for your assignment.

v.

Home Country schooling Medical records

Tesco will cover education costs in your host country for your accompanying school age children. You will be

Prior to transferring, it is good practice to obtain copies of

provided with assistance in searching for appropriate

your medical records for all family members and take a

schooling in the host country.

copy to your host country for your new doctor. This information should be carried in your hand luggage and

Where suitable schooling is not available in your host

should not be sent in the household goods shipment.

country, Tesco may contribute towards the cost of boarding school in your home country. Tesco will cover

Legal

these costs at a capped amount, and these costs must be comparable to host country schooling costs.

We recommend you engage a qualified legal advisor to draft a will (or update an existing will) prior to departure.

If your children attend boarding school prior to the start of

Consideration should be given to the applicability

the assignment and they remain in that school during

of/interaction

your assignment, no school fees will be covered.

estate/inheritance

If your children are in a fee-paying school prior to your

arrangements is for your account.

with

host tax

country

laws.

The

probate cost

of

and these

assignment, it is your responsibility to provide sufficient notice of withdrawal to the school. Tesco will not cover

Business conduct

any costs associated with late notice of withdrawal. Likewise, if you withdraw your child from school in the

It is expected that, as an employee assigned overseas,

host country without appropriate notice, Tesco may not

you will comply with the laws in both your home and host

cover associated losses such as a deposit or advanced

countries. It is also expected that you will conduct all

fees.

business affairs with high standards of integrity ensuring that no conflict of interest exists. You should refer to the

If you have dependent children under the age of 18 or up

Tesco Code of Business Conduct for further detail.

to the age of 22 attending full time education in your home country, Tesco will reimburse the cost for one return (round-trip) airfare per child, per term, to visit you in

Internal, Long Term Assignment Policy:, Version2, Page 10 of 26

Pre-booked travel arrangements

ii.

Shipment of household goods

Any pre-booked personal travel arrangements made prior

Tesco will bear the cost of shipping your belongings to

to the commencement of the assignment will not be

the host country location. This includes the cost of

reimbursed by Tesco.

shipping by air and/or sea freight and insurance. Tesco will appoint a shipping supplier who will provide the

7. Relocating overseas – what do I need to consider about getting to the Host Country?

following packing & moving services for your relocation: 

Full export wrap & pack of your household goods (excluding prohibited items – see below)

i.

Travelling to the Host Country at the start of your assignment



Taking

apart

any

standard

furniture

for

transportation and reassembling on arrival in host country

Flights to Host Country



Unpacking

your

items

from

the

shipping

container / road transportation at the host At the start of your assignment, your travel (and that of your eligible accompanying family) to the host country should be arranged via the most direct route. Unless

location 

Removal of packaging and debris on the day of unpacking

otherwise stated in your Assignment Agreement, the current home Tesco Travel & Expenses policy for air travel

will

apply.

Where

appropriate,

Your shipping/road freight entitlement

ground

transportation may be reimbursed in line with the current

You will be provided with air & sea freight of the below

home Tesco travel policy.

volumes for your relocation overseas:

Road Travel to Host Country

Air freight

reasonable costs will be reimbursed to the extent that

Family Size 1 Family Size 2

Sea / Road Shipment 20ft 20ft

these do not exceed the cost of air travel. Your driving

Family Size 3+

40ft

77 cu.ft

If you wish to drive your car to the host country,

expense receipts are required for reimbursement through the expense system and you need to make sure you have adequate insurance and breakdown coverage. Any import duty, taxes or local registration costs that may be charged as a result of you taking your car to the host country will be for your own account. Tesco will not cover any parking costs in the host country.

Internal, Long Term Assignment Policy:, Version2, Page 11 of 26

50 Kg Excess Baggage 50 Kg Excess Baggage

If you are entitled to excess baggage you should arrange

based on the volume of your shipment. You will be

this with the airline and reimburse through the Tesco

required to declare any high value items when arranging

expense system. If you decide not to use any of your sea

your shipment. We strongly recommend you discuss any

shipment allowance, Tesco will provide you with air freight

additional insurance requirements with the shipping

allowance in addition to your standard air freight

supplier prior to the packing of your household goods.

allowance (see previous table):

Any insurance coverage not provided by Tesco may be available for private purchase through the shipping

Family Size 1 or 2 Family Size 3 Family Size 4

Air freight 100cuft. 120cuft 150cuft.

supplier.

Shipping costs not covered by Tesco Tesco will not cover additional costs associated with

No additional air freight will be provided for larger family

weekend packing and delivery. Any additional costs

sizes.

associated with shipping the following items will not be covered by Tesco.

Pre-assignment survey These include, but are not limited to: You will be contacted by the Tesco-appointed shipping supplier. The shipping supplier will arrange a survey at



your home of the items that are to be moved. You should

Motor or motorised vehicles including, but not limited to, cars, motorbikes;

discuss the following with the shipping supplier when the



Antiques;

survey is being conducted:



Artwork;



Furs, gems, jewelry;



All the items to be moved;



Alcohol;



An estimate of the replacement value of all



Pianos & large musical instruments;

goods to be moved (the moving company will



Currency;

review the valuation process in detail);



Gym equipment; and

Clear identification of those items that need to be



Any other items that will require special handling



shipped by air, if applicable;  

or storage.

Expected dates for packing, loading, Customs clearing, and delivery; and

In addition, the following costs are not covered by

All articles that need special attention and those

Tesco: 

of exceptional value.

Taxes and duties payable on personal goods to the host country that have not been owned for at

Insurance for Sea / Road Shipment

least two months prior to the date of packing of the shipment;

It is your personal responsibility to complete the insurance

documentation

provided

by

the

Tesco



Any duties charges associated with newly purchased items.

appointed shipping supplier. It is important this is returned accurately and promptly. Standard insurance is provided

Internal, Long Term Assignment Policy:, Version2, Page 12 of 26

The following services are available from our supplier

medical requirements to travel will also be for your own

however you will be responsible for booking and

account.

covering the cost as these are considered to be outside the scope of our shipping arrangements.

v.

Moving days



The removal or installing of permanent fixtures;

You are entitled to three (3) moving days to support the



Short term or long term storage at origin or

relocation to the host country. This entitlement must be

destination (and any costs associated such as

used to cover any moving activities such as conducting

warehouse handling);

property searches, packing, receiving shipments etc.

House cleaning service (at origin) or maid

Your moving days must be taken within 3 months of your

service (at destination) to clean and put away

assignment start date.



personal effects; 

Transportation of personal goods into/out of longterm storage or to another location elsewhere;



8. What does my assignment package contain?

The costs associated with the disposal of any personal goods that are not to be shipped to the

i.

host country; 

iii.

Allowances & assignment)

benefits

(start

of

Assembly of newly purchased items of furniture; and

Disturbance allowance (expatriation)

Storage

You will be provided a disturbance allowance for your expatriation. Tesco will pay this to you in the pay date

Storage is not covered by Tesco. You are eligible for a

closest

to

your

transfer

date

(payroll

deadlines

household goods shipment as per the above allowances.

permitting). The disturbance allowance is a lump sum net

You may prefer to store your goods rather than ship

payment, and is to cover costs such as, but not limited to:

them. Any short or long term storage you require will be for your own account, and costs will not be met by Tesco.

iv.

Relocating pets

Tesco will cover the cost for the return shipment of two domestic pets. This will include the cost of permits, flights and quarantine for the pets. Pet shipment will be arranged by a Tesco appointed supplier. If you wish to ship additional pets to the host country, you must make all the necessary arrangements and all costs associated

         

will be at your expense. If you acquire any pets in the host country, all costs associated with returning them home will be your responsibility.

Any inoculations /

Host country driver’s license application; Bank transfer charges and fees; Electrical appliance conversion; Additional clothing; Additional luggage; Storage in the home or host country; Minor purchases; Additional specialist packing materials; Additional insurance; Additional linen, curtains, household items etc.;



Additional accommodation in the home or host country;

Internal, Long Term Assignment Policy:, Version2, Page 13 of 26

  

Cancellation

of

contracts

in

home/host

their standard services. To the extent there is no

country such as mobile phone, gym, etc.

additional cost to Tesco, you may utilise these services.

Costs

All

associated

with

ending

rental

other

expenses

incurred

in

the

temporary

agreements early; or

accommodation will be for your account and such costs

Cost associated with ending car lease

will need to be settled on vacating the accommodation.

agreements early 

Home search & securing a lease in Host Country

Storage

The amount of your disturbance allowance will be

You will be offered assistance with sourcing your long

outlined in your Assignment Agreement.

term accommodation in the host country. Tesco works with housing suppliers who specialise in home search,

Temporary accommodation upon arrival in Host Country

lease negotiations and related services. These suppliers will help you find appropriate accommodation in line with your expressed preferences and budget.

Temporary accommodation will be arranged for you and your accompanying dependents when you arrive in your

You will be eligible for a maximum of two days home

host country. These are generally near your assigned

search assistance. If you are provided with assistance

office. More specific details regarding the accommodation

but choose to use an alternative provider to the Tesco-

will be provided closer to your actual transfer date. If a

appointed supplier, then no costs will be covered.

suitable short-term apartment is not available, a hotel will be selected from the Tesco-approved list.

In the event Tesco take out a corporate lease on your behalf for your selected property, you will be required to

Short-term accommodation in the host country is limited

sign an indemnity letter. In all situations you will be

to one month.

responsible for the maintenance of your property in accordance with the lease agreement. You will be liable

Tesco will pay for all the following costs associated with

for any charges arising from damage or neglect to the

your time in temporary accommodation:

property.



Utility costs for electricity, gas, heating and

Tesco will not cover the cost of private parking or parking

water;

space(s) in the host country if requested in addition to



Basic broadband; and

your host country accommodation.



Rental of telephone line Tesco will not cover any management/service fees

You are responsible for maintaining cleanliness in your

associated with the leasing of a property. You must use

temporary accommodation. Any fees or costs associated

your housing budget to cover the rental costs and any

with negligence to your temporary accommodation will be

service charges.

for your own account.

In some countries, serviced

apartments may also include the provision of other

Tesco will cover the cost of agency fees associated with

facilities, such as a gym, swimming pool and breakfast, in

either a personal or corporate lease.

Internal, Long Term Assignment Policy:, Version2, Page 14 of 26

Tesco will cover the cost of any required deposits. In the

They are designed to be in areas close to the office

event any deposit is withheld from Tesco by a landlord as

location, and therefore any desire to live in any other

a result of negligence or damage by you, Tesco reserve

location may be agreed to, but budgets will not be

the right to deduct this amount from your salary.

adjusted to reflect this.

It is not intended that you should replicate the size and

If you wish to move property during your assignment of

nature of the housing you have had in your home country,

your own accord, any additional cost this may incur will be

but rather that you are provided with appropriate

at your expense. Any exception to this will need to be

accommodation for your family size in the host country

approved by the Head of Global Mobility.

market. If you require a property that exceeds the budget provided, you will be expected to pay any additional

Your housing budget will remain the same for the duration

costs.

of your assignment unless you are promoted whilst on assignment (to a new work level) or there is a change in

ii.

Allowances & benefits (throughout the assignment/ongoing)

your family size. If either of the above applies, you may decide to change your residence in the host country at this time.

Host Country housing budget

a)

Promotion

Tesco will provide you with a housing budget in the host

Your housing budget may increase in cases where you

country. This budget will be used to select a property in

are promoted to a new level within Tesco. The new

your host country for your time on assignment. The

budget, if applicable, will be effective as of the date of

amount of housing budget will be stated in your

your promotion, and will be based on current market

Assignment Agreement. Where possible, rental will be

rates.

paid directly to the agent or landlord by Tesco. The

housing budget, Tesco will not cover any local move

budget can be used solely for the purpose of rental

costs associated. Any lease break costs as a result of

payment including any associated service/management

ending a tenancy agreement early will be borne by you.

If you wish to move as a result of your new

charges. It cannot be used for other services that may be requested such as cleaners, maids, gardeners etc.

b)

Change in Family Size

Any unspent budget will not be returned to you, and if

Your housing budget may be adjusted to reflect an

actual rent is less than the housing budget, you will not be

increase or decrease in family size. Please note that your

paid the difference.

Home and Host country Mobility Teams must be advised of the change in writing by you.

If rental cost of selected property is higher than your

A change in your family size does entitle you to move at

budget, you will need to pay the difference to Tesco,

Tesco expense if your family size increases and more

usually via a salary deduction.

space is required.

You will be provided with a fixed housing budget

You will be able to move properties either at the natural

throughout the duration of your assignment.

end of the tenancy, or if there are no costs associated

Housing

budgets are based on the market in your host country.

with ending the lease early.

Internal, Long Term Assignment Policy:, Version2, Page 15 of 26

Utilities

Cost of living allowance (COLA)

Tesco will cover the cost of basic utilities in the host

Depending on your home and host locations and other

country (electricity, gas, council tax or equivalent and

factors, a goods and services differential or cost of living

water only).

allowance (COLA) may be paid to you. COLA is intended to be an approximation of the differences in purchasing

You will contribute towards your utilities via a utility

power between the home and host country locations, and

deduction. The home utility contribution is a percentage of

takes

salary (capped at a maximum amount) based on average

international assignees. COLA figures are provided by a

utility costs for your family size. The amount of utility

Tesco-appointed data supplier. They are reviewed on a

contribution will be stated in your Assignment package

regular basis for home/host pricing and currency

overview. Your level of contribution could vary during your

fluctuations, and the COLA amount may increase or

assignment if there are any changes to your salary and

decrease accordingly.

family size.

Tesco will not take any deductions from you for where the

If you maintain your home country property and this

cost of living in the host country is lower than in the home

property

country.

remains

vacant

for

the

duration

of

the

into

account

typical

spending

patterns

of

assignment, or if you continue to pay bills at your home country property, you are not required to make utility

Location allowance

contributions. Tesco will automatically take the utility contributions unless you advise us of your position and

A location allowance may be applicable for certain host

provide supporting documentation such as a current utility

countries. The amount of the allowance and the locations

bill to show that you are paying bills at your home

for which it is paid are reviewed periodically by Global

property.

Mobility using data from Tesco appointed third-party

If

documentation

is

not

provided,

utility

contributions will continue to be deducted.

advisors. The location allowance is a percentage of salary, paid on a periodic/monthly basis through payroll.

If you do not have a property in your home country or if

The allowance may change from time to time during the

your house is rented out, you will be required to make

course of your assignment.

contributions towards your utilities in the host country. A location allowance is normally paid where there are

Purchasing a property in the host country

significant hardship factors such as, but not limited to, political instability, isolation, or limited availability of

Any costs associated with purchasing a house is the

medical facilities.

responsibility of the individual. Tesco recognises no responsibility for losses on housing purchased in the host

Schooling in the Host Country

country, whether those losses are a result of market conditions, exchange rate fluctuations, or any other cause

Tesco will cover education costs in your host country for

Tesco will not reimburse costs of either purchase or sale.

your accompanying school age children. You will be provided with assistance in searching for appropriate schooling in the host country.

Internal, Long Term Assignment Policy:, Version2, Page 16 of 26

Schooling will be covered from the mandatory legal

If your children attend boarding school prior to the start of

school age in either the home or host country, whichever

the assignment and they remain in that school during

age is lower, up to the age of 18 years or to the end of the

your assignment, no school fees will be covered.

final academic year. If your children are in a fee-paying school prior to your Tesco would not cover the cost of children attending

assignment, it is your responsibility to provide sufficient

nursery in the host country, which is typically aged three

notice of withdrawal to the school. Tesco will not cover

years or below. University fees will also not be covered by

any costs associated with late notice of withdrawal.

Tesco.

Likewise, if you withdraw your child from school in the host country without appropriate notice, Tesco may not

Tesco would cover ‘basic school fees’ in the host country,

cover associated losses such as a deposit or advanced

which would comprise of:

fees.



Tuition fees

If you have dependent children under the age of 18 or up



Registration fees

to the age of 22 attending full time education in your



School bus and

home country, Tesco will reimburse the cost for one



Insurance premiums (if applicable)

return (round-trip) airfare per child, per term, to visit you in your host country during the course of your assignment.

The following costs would not be covered:

No reimbursement for alternative destinations beyond the host country principal work location will be permitted.



Books



Supplies



Uniforms

Flight budget The aim of the flight budget is to give you and your

Costs for extracurricular activities (including field trips

eligible dependents the opportunity to maintain ties with

sponsored either by the school or privately) and

family, friends and work associates in your home country.

Cost of school meals is your responsibility.

You will be given a flight budget for yourself and your accompanying dependents. The class of flights will be in

Direct payment of fees to the school will be made

line with home/group country expense policy. Your flight

wherever possible. In locations where this is not possible,

budget will be calculated based on your home and host

you will receive a reimbursement of fees.

countries as stated in your assignment agreement and assignment package overview.

School applications must be submitted as early as possible due to long waiting lists in certain locations.

For each full year on assignment, you will be entitled to a budget equivalent to one flight for you and each

Where suitable schooling is not available in your host

accompanying dependent. You can book flights through

country, Tesco may cover contribute towards the cost of

Tesco Global Travel Services or use your own provider.

boarding school in your home country. Tesco will cover

Records of trips booked using your flight budget need to

these costs at a capped amount, and these costs must be

be kept by you as this information may be requested by

comparable to host country schooling costs.

your Tax Advisors. You also need to inform your Host

Internal, Long Term Assignment Policy:, Version2, Page 17 of 26

Mobility Manager of flights booked from your flight budget

If you or any of your accompanying family members have

so they can be tracked. Any flight costs which exceed

any pre – existing medical conditions this may not be

your flight budget will be for your own account.

covered fully under the international healthcare plan. You should discuss with your doctor / Occupational Health the

No assistance is provided in respect of transport to and

implications of the condition, coverage of the international

from the airport, personal transportation (including car

healthcare plan and the availability of appropriate medical

hire) and accommodation during any booked trips using

care in advance of your assignment.

your flight budget. Any costs associated with these

Occupational Health express any concerns, discuss them

services will be for your own account.

with your People representative as soon as possible.

The flight budget is flexible and may be used for the

In cases where you are enrolled in an international

following:

healthcare plan, upon your repatriation to your home

If your doctor /

country you may be required to re-enroll in local  

For you and your accompanying family to travel

healthcare plans. Further details will be provided to you

back to the home country;

during your repatriation process.

For you and your accompanying family to travel

Medical Emergency

to any other locations; 

For friends and relatives to visit you in the host country.

Medical support will be provided by international medical insurance

provider.

This

includes

medical

advice;

If you use your flight budget to return to your home

regarding accident or illness requiring treatment by a

country, Tesco will continue to pick up any home or host

doctor; dental emergencies; being admitted into hospital

country income tax due. If you use your flight budget to

and medical evacuation/repatriation if required. In an

visit other locations, or use it for your friends and relatives

emergency, always seek medical care immediately.

to visit you in the host country, you will be responsible for

Please contact

any income tax arising on this benefit. This will be due

AXA PPP International +44 (0)1892 556125 as soon as

when filing your home or host country income tax return.

possible. If the emergency requires evacuation please call +44 (0)1892 513 999, which is also on the back of

If you wish to use your flight budget for any other form of

your membership card. If you are unable to call

transport other than flights e.g. ferry or train, you will

personally then please get someone else to call on your

require approval from the Global Mobility Team before

behalf.

booking your travel.

Dental International medical cover/insurance Where possible, dental care should be included in home You

be

visits. Routine dental care is not covered under the

automatically enrolled into the international healthcare

and

your

accompanying

dependents

will

international medical plan. If there is a clinical need for

plan, for the duration of your assignment.

dental treatment in the host country for your children, and in your home country this procedure is cheaper or free of charge, Tesco will pay the difference via reimbursement.

Internal, Long Term Assignment Policy:, Version2, Page 18 of 26

Home country cost quote will be required as proof.

Sickness whilst on assignment

Emergency dental care may be covered subject to certain conditions.

You

should

consult

the

international

healthcare policy before having any dental treatment.

Short term sickness leave will be in line with the host country policy and will be administered by the host country People team. The Line Manager should be

Insurance

informed of any sick leave. The assignee will continue to be paid their full assignment allowances. In cases of long



Travel insurance

term sickness leave, Tesco reserves the right to return the employee to their home country.

You will be covered under the AXA-PPP policy for all your assignment travel. It is the assignee’s responsibility to

Claiming expenses whilst on assignment

understand the detail of the cover provided by Tesco and purchase any additional insurance if needed. Refer to the

Any expenses incurred whilst on assignment should be

AXA-PPP website for information on your specific Policy

claimed for in your host country following their local

and what it covers. Medical Insurance for holidays are

expenses process where possible.

covered however, US travel is not covered unless the policy specifically states.

Security and safety

All business travel while on assignment will be covered

Should an emergency situation arise in the host country,

under your home country travel policy.

your Mobility team will work closely with all relevant parties including the local business and security teams to



Contents Insurance

take the most appropriate course of action. It’s important that we know about assignee’s whereabouts, to ensure

Insurance cover for any property and possessions in the home country will remain the assignee’s responsibility. The assignee should ensure sufficient insurance coverage is in place for any household goods that are left in storage in the home country.

your Host Mobility Manager has your most up to date information. Assistance may be provided in the form of repatriation to the home country on a permanent basis, repatriation on a

Tesco will provide contents insurance for the host country property.



Liability Insurance

temporary basis, a move to a third country location, or any other action as deemed appropriate by Tesco and conducted in consultation with you.

Tesco insurance covers damage for which the assignee is legally responsible. The policy covers for bodily injury, property damage or personal injury. This does not cover loss of housing deposits or claims associated with such. Maximum cover is GBP 1,000,000.

iii. Allowances & benefits (limited/one off support) Language lessons Should you require language lessons in the host country, Tesco will provide language lessons. The maximum number of hours available to you will be capped at 50

Internal, Long Term Assignment Policy:, Version2, Page 19 of 26

hours.

This

benefit

will

be

extended

to

your

accompanying spouse/partner but not children.

Your

Spousal support budget

spouse is also entitled to 50 hours of language training.

You will be able to reimburse costs up to the maximum

If you need more flexibly, you can choose to take 70

budget of the below types of service:

hours entitlement between you and split as needed



Career advice/Job search services

between you and your spouse.



Translation of CV



Further education and training

All language training will be arranged via the Host



Special interest courses

Country Mobility Team, and you should arrange your



Driving lessons

training via Tesco appointed supplier. Separate language lessons for accompanying children

Tesco will not bear the costs of other types of spousal

are not provided as it is expected they will receive this

reimbursements. These include, but are not limited to:

instruction at school. Should you be required to pay for



Any purchases of electrical equipment

the cost of language lessons in the host country, Tesco



Gym membership

will reimburse you via the Tesco Expense Policy. You will require prior authorisation from your Host Country Mobility

In order to claim the spousal support you will need to

Team before incurring the expense.

provide receipts to your Host Country Mobility Team. The amount of spousal support will be stated in your

Cultural training

Assignment Agreement. The spousal support budget should be used within the first 12 months of your

Tesco will offer you and your accompanying family

assignment.

cultural training to help you integrate into the host country. This will be arranged with our cultural training

Host Country car provision

provider and can be carried out prior to going on assignment or once you arrive in host country.

If you currently receive a car or car allowance at home, the provision may be different in the host country. If you

Settling in support

do not receive either a car or car allowance at home, you may not be eligible to receive a car or car allowance in

To help you and your family settle into your new

the host country.

environment, your Host Country Mobility Team will help to facilitate settling in support once you arrive. This can include the following: •

Assistance with registration with local authorities



Assistance with utility connections



Support with setting up a bank account in the host country



Finding local GPs, dentists, hospitals in your area.

If you go on assignment to a “need car” location it is a necessary requirement for the safety of the assignee to provide a car and in some cases a local driver. If you wish to opt out of the need car & driver policy this is a direct breach of safety regulations and would not be approved unless there are exceptional circumstances. 

If you are in a “need car country” you will receive a car on assignment and your car allowance will cease.

Internal, Long Term Assignment Policy:, Version2, Page 20 of 26



In other host countries the car provision is

future Tesco paid tax assistance by not providing

dependent on the host country Car Policy. Liaise

information on a timely basis.

with your Mobility Manager to check their

Full details on the Tesco tax equalisation process can be

approach.

found in the Tax Equalisation Policy.

Access to a Hire car

Social security

The use of a hire car is not considered part of the policy.

Tesco does not apply a social security equalisation policy.

If a hire car is needed when you return to your home

Should you remain liable to actual social security in your

country during your assignment or at upon repatriation a

home country your contributions should continue as

request should be put into the Global Mobility Team.

usual.

Requests will be reviewed on an individual basis. Any host country social security payments that are

9. Other considerations

required will be made by Tesco.

i. What do I need to know about Tax and social security?

Tax identification numbers You are responsible for obtaining all necessary tax

Tax equalisation

identification numbers, including a social security number (or Host country equivalent), where required. Your Host

Tesco applies tax equalisation to all of their assignees.

Country Mobility Team will offer you guidance with

The overriding principal behind the Tax Equalisation

respect to this process, although in some cases

Policy is that you should pay no more or less income tax

applications are made through your Tax Advisors. Where

on your stay at home Tesco compensation earned during

your Tax Advisors assist, this will be discussed during an

your assignment period, than you would have paid had

arrival tax briefing; it is therefore important that you make

you remained in your Home country.

an appointment with your Tax Advisors promptly upon

Where Tesco does not have an obligation to withhold an

being invited to do so.

actual income tax from you, a Hypothetical Tax will be applied. This will be based on the actual tax that you would have paid on this income had you remained in your

ii. What‘s my next move when my assignment ends?

home country and not gone on assignment. When you sign your Assignment Agreement, you are

Assignment extension

agreeing to our Tax Equalisation Policy and also agree to work with Tesco and our global appointed tax advisor to

Whilst on assignment you will remain to be employed by

ensure compliance in a timely manner.

your Home country. Any assignment extension will

You will be responsible for all financial interest and

require approval from both the Country Directors and

penalties that may be charged in any year where a tax

People Directors in the home and host country.

return is delinquently filed. You also forfeit future tax

Your home and host People teams will liaise with Global

reimbursement under the tax-equalisation policy and

Mobility to obtain approval and issue you with an Assignment Extension Agreement.

Internal, Long Term Assignment Policy:, Version2, Page 21 of 26

iii.

Any amendments to your existing Assignment Agreement will be detailed in an Extension Letter.

The maximum

duration of a Long Term Assignment is three years.

Reassignment If

you

are

required

Other than the above, is there any reason my assignment might end earlier than the stated end date in my contract?

Early termination of assignment due to business conditions or personal reasons to

undertake

a

consecutive

assignment in a new location this will be deemed a new

In the event changing business conditions necessitate an

assignment and will be subject to the current Tesco Long

early termination of your assignment, you and your family

Term Assignment Policy including a reissuing of terms

will be entitled to the repatriation arrangements described

and conditions.

in the current Long Term Assignment in effect at that

On cessation of the previous assignment no repatriation

time.

disturbance allowance will be paid to you but you will

required to end your assignment early.

receive a disturbance allowance to support the move to

country will be responsible for heling you to find you

the new location.

alternative employment.

Tesco will give you sufficient notice if you are Your Home

Tesco will not compensate you for any expected earnings

Localisation

or assignment benefits or allowances that would have been

received

under

the

original

terms

of

your

In some cases, and by mutual agreement, you and Tesco

Assignment Agreement. This same approach would be

may find it advantageous that you should stay on in the

taken in the event you request for an earlier end to your

host country – known as localisation

assignment.

Global Mobility will work with you, the People Team and the Business to review the options and any potential issues (such as immigration) that might impact your ability

Termination of assignment due to resignation or dismissal

to localise. The objective of localisation is to fully integrate you into

Relocation support or allowances will not be provided in

the host country, and move onto a local package. Other

full in the event of the following:

assistance and guidance may be offered in accordance



Resignation;

with the local hire relocation policy.



A unilateral resignation (that is, one not agreed to

If you elect to move to the host country local terms and conditions you will forfeit your entitlement to any

writing between you and Tesco); or •

An involuntary termination by Tesco for Gross

repatriation support as previously outlined in your

Misconduct

Assignment Agreement.

employment contract.

or

Cause

as

defined

your

If your assignment terminates for any of the above-cited reasons, the following conditions will apply: •

Tesco will pay for your and your family’s return travel and shipment of personal effects back to your Home country only. Requests for shipment

Internal, Long Term Assignment Policy:, Version2, Page 22 of 26



or travel to alternative locations will not be

dependents during the assignment, you will need to bear

granted.

the cost for processing any visas / work permits.

Tesco will not pay the repatriation disturbance

Shipment of household goods

allowance. • • •



You may be required to reimburse Tesco for any pre-paid Host country accommodations;

At the end of your assignment, the cost of shipping your

You will not be able to utilise your flight budget

belongings back to your home country will be covered by

during a notice period;

Tesco on the same basis as on your transfer to your

The sponsorship of your employment visa or

assignment location (except in case of resignation and

work permit will cease on your last working day

termination of employment for Gross Misconduct or

in the host country – with potential consequences

Cause, as defined in your employment contract).

in terms of your ability to legally stay in the Host

The maximum entitlement for repatriation of household

country;

goods is as follows:

All recurring assignment allowances will cease on your last working day in the host country.



Air and sea limits:

Your International health care will cease on your last working day in the host country.

vi. I am repatriating, what support will I get for my move back home?

Family Size 1

Sea shipment

Air freight

20ft

50 Kg Excess Baggage

Family Size 2

20ft

Travel expenses

50 Kg Excess Baggage

Family Size 3+

40ft

77 cu.ft

Tesco will pay for your return airfare to the home country in line with the current Tesco travel policy.

Alternatively, if you decide not to use any of your sea Air travel must be

shipment allowance, Tesco will provide you with the

arranged through Tesco’s appointed Global Travel

below air freight allowance in addition to your standard air

Services. You should inform Tesco’s Global Travel

freight allowance:

Services that you are returning from an International Assignment

Air freight

You may expense other costs associated with transport to

Family Size 1 or 2

100cuft

and from the airport.

Family Size 3

120cuft

Family Size 4

150cuft

Immigration

Specific details in respect of household goods shipment Tesco will not be responsible for any immigration

are outlined in your Assignment Agreement.

requirements for the colleague and any dependents upon

Once your assignment end date has been agreed upon,

return to the home country. If there are any changes to

Tesco will cover the cost for the shipment of your

immigration status for yourself or any accompanying

household goods, provided your repatriation occurs within two months of the agreed-upon end date (and provided

Internal, Long Term Assignment Policy:, Version2, Page 23 of 26

the repatriation is not “ineligible”, due to causes outlined

Disturbance allowance

in the “Other Terminations: Resignation or Dismissal for Gross Misconduct” section).

Upon repatriation to your home country, a lump sum net

The restrictions are the same as those outlined in the

disturbance allowance will be paid to you. This allowance

“Shipment and Storage of Household Goods” section.

is intended to mitigate some additional expenses that may be incurred upon repatriation. Typical expenses

Tesco will not pick up additional costs associated with

might include but are not limited to the following:

keeping goods at port or additional storage time if you can’t take shipment straight away, this is covered by your



disturbance allowance.

Storage in home/host country if you can’t take shipment straight away

You will also need to cover the costs for any additional



Keeping shipping at port



Shipping of additional items that exceed the

items you acquire on your assignment which exceed your maximum shipping entitlement.

Temporary living expenses

maximum shipping entitlement 

Cancellation of contracts in host country



Babysitting services,



Driver’s license renewal fees,



Connecting/disconnecting

If you need to move out of your host country accommodation prior to your repatriation, temporary living

your

utility/cable

television services 

Additional temporary accommodation

costs will be reimbursed. Expenses are limited to hotel costs incurred under the current Tesco travel policy.

The disturbance allowance amount is detailed in your

Temporary living expenses in your host country should

original Assignment Illustration.

not be extended beyond a maximum of two calendar days.

Your home country will be responsible for supporting you

If upon repatriation temporary accommodation is needed

with returning back to work and providing you with the

in the home country, it may be provided for up to one

relevant office space and equipment to carry out your

month. This might be necessary because tenants have

role.

not yet vacated your home, or because your household

In the event of resignation whilst on international

goods have not yet arrived from overseas. A short-term,

assignment, you will not be issued with a disturbance

furnished apartment, where available, will be arranged by

allowance on repatriation.

Global Mobility. Otherwise, a Tesco approved hotel will be booked in accordance with the current Tesco travel

Termination of Host Country lease

policy. Tesco may provide rental furniture if your household

Once the precise date of your assignment end date has

goods will not arrive within one month for a maximum

been established, you and the Host Mobility Manager

duration of one month.

should offer appropriate notice to the host country

Subsistence or other miscellaneous costs incurred whilst

landlord/property management in order to terminate your

in temporary accommodation in either host or home

lease. If Tesco has paid the deposit on your behalf and

countries will not be covered.

the landlord pays the deposit back to you, then the deposit is refundable to Tesco within one month of the

Internal, Long Term Assignment Policy:, Version2, Page 24 of 26

end of the lease. If we do not receive the returned deposit from you within 3 months of your repatriation, Tesco reserves the right to deduct this from your salary. At the end of a lease, any charges with respect to damages will be for your own account. If Tesco is to cover any damages costs, this will be stated in an indemnity letter that you will have signed at the start of the lease. You are required to vacate your property on your assignment end date.

Internal, Long Term Assignment Policy:, Version2, Page 25 of 26

Policy information. Version No. Date of change

Summary of change

1

New policy

9/12/2015

Policy owner: Elly Parselle – Head of Global Mobility Ownership and confidentiality This policy and any associated documentation remains the property of Tesco and should be returned if requested.

26