Global Mobility Glossary
Certificate of Coverage (CoC)
A document issued by a home country's social security authority confirming that a worker on assignment abroad remains covered under the home country system, preventing dual social security contributions.
Cost of Living Adjustment (COLA)
A compensation supplement given to assignees to account for differences in the cost of goods and services between their home and host locations, ensuring their purchasing power is maintained.
Dual Employment
An arrangement in which an employee holds employment contracts with both their home and host country entities simultaneously, commonly used for tax, benefits, or legal compliance purposes.
Duty of Care
An employer's legal and ethical obligation to take reasonable steps to ensure the health, safety, and well-being of employees working abroad, including risk assessment, emergency support, and communication protocols.
Home Country
The country where an employee is normally based and from which they are deployed on an international assignment. Often used as the baseline for compensation, tax, and benefits benchmarking.
Host Country
The country where an employee is sent to work during an international assignment, as opposed to their home (or origin) country.
Hypothetical Tax (Hypo Tax)
A notional tax withheld from an assignee's paycheck under a tax equalization policy, representing what they would have paid in taxes had they remained in their home country.
Immigration Compliance
The process of ensuring that employees working abroad hold the correct visas, work permits, and authorizations required by host country law, and that all documentation remains current.
International Assignment
A formal arrangement in which an employee is sent to work in a country other than their home country for a defined period, typically ranging from a few months to several years.
Localization
The process of transitioning an expatriate employee from home-country compensation and benefits to local market terms in the host country, ending the typical expatriate package.
Long-Term Assignment (LTA)
An international work arrangement generally lasting between one and five years, involving a more comprehensive relocation package and greater tax, benefits, and compliance considerations.
Mobility Program
The structured set of policies, processes, vendors, and technology an organization uses to manage employee moves and international assignments at scale.
Mobility Technology (Mobility Tech)
Software platforms and digital tools used to automate, track, and manage international assignments, including initiation workflows, compliance alerts, cost projections, and assignee experience.
Relocation Package
A bundle of benefits and allowances provided by an employer to support an employee moving to a new location, which may include moving expenses, temporary housing, travel, and settling-in support.
Remote Work Policy
A company framework governing the conditions under which employees may work from locations outside their designated office, including international remote work arrangements and associated compliance obligations.
Repatriation
The process of returning an employee to their home country following the completion of an international assignment, including career transition support, reverse culture adjustment, and logistical assistance.
Secondment
A temporary transfer of an employee to another organization, department, or country, with the expectation that they will return to their original role upon completion.
Shadow Payroll
A payroll run in the host country solely for tax and social security compliance purposes, without actually paying the employee through that payroll. The employee continues to receive their salary via home country payroll.
Short-Term Assignment (STA)
An international work arrangement typically lasting less than 12 months, often used for project-based work, knowledge transfer, or skills gaps, and subject to distinct tax and immigration rules.
Social Security Totalization Agreement
A bilateral treaty between two countries that eliminates dual social security taxation and ensures workers qualify for benefits from one, and only one, country's social security system during an assignment.
Talent Mobility
The strategic movement of employees within or across organizations and geographies to deploy skills where they are most needed, supporting business goals and employee development.
Tax Equalization
A compensation policy designed to ensure that an employee on international assignment pays no more or less tax than they would have in their home country, with the employer absorbing any difference.
Total Assignment Cost (TAC)
A comprehensive calculation of all direct and indirect costs associated with sending an employee on an international assignment, used to assess ROI and inform policy decisions.