Relocation Handbook For HR Practitioners in Singapore

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COPYRIGHT NOTICE
Copyright The Government of Singapore. All rights reserved. No part of this Report may be
reproduced, stored in any retrieval system, or transmitted, in any form or by any means, whether
electronic or mechanical including photocopying and recording, without the permission of the
Ministry of Manpower.
This publication was published in April 2012. All information contained herein is correct as of date
of print.
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TERMS AND CONDITIONS
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Assignment Services to develop this publication. Any queries related to
the technical content of this publication should be directed to the Ministry
of Manpower at enquiries@talentcapital.sg.
2. The materials contained in this publication, including but not limited to text,
images, designs and photographs (collectively known as the contents)
will be considered intellectual property of the Government of Singapore
and the Ministry of Manpower and shall not be copied, reproduced,
disclosed or transmitted in any form, or by any means without prior
written permission from MOM.
General Disclaimer and Limitation of Liability
3. This publication is meant for general information only and is by no means
to be relied upon as a source of professional advice. The publication may
not cover all information available on a particular issue. The reader should
not act on the basis of any matter contained in this report without seeking
advice specic to their own particular circumstances.
4. We will not be liable for any loss or damage that you may incur upon
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RELOCATION HANDBOOK FOR HR PRACTITIONERS IN SINGAPORE
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1 INTRODUCTION 6
1.1 Providing an Overview of Relocation Market Practice 6
1.2 Compensation & Benets 7
1.3 Use of the Relocation Handbook 7
2 RELOCATION ACTIVITIES AND MARKET PRACTICES
- SINGAPORE INBOUND TRANSFERS 8
PRE-ARRIVAL ACTIVITIES
2.1 Pre-arrival HR brieng 10
2.2 Pre-assignment familiarisation trips 12
2.3 School search assistance 14
2.4 Singapore immigration 16
2.5 Relocation logistics support 18
2.6 Pension set-up 20
2.7 Insurance set-up 22
2.8 Payroll initiation 23
POST-ARRIVAL ACTIVITIES
2.9 Post-arrival HR brieng and on-boarding procedures 24
2.10 Post-arrival tax brieng 26
2.11 Orientation / settling-in programmes 28
2.12 Home search assistance 30
2.13 Spousal assistance 32
RELOCATION CHECKLIST 33
Singapore Citizen/Permanent Resident Employees
2.14 Pre-arrival Activities prior to arriving in Singapore
Repatriating Employees 34
2.15 Pre-arrival Activities prior to arriving in Singapore New Hires 36
2.16 Post-arrival Activities in Singapore New Hires 38
Non-Singapore Citizen Employees
2.17 Pre-arrival Activities prior to arriving in Singapore 39
2.18 Post-arrival Activities in Singapore 41
COMMON CHALLENGES FACED BY HR PRACTITIONERS
2.19 Immigration compliance 42
2.20 Tax compliance 42
2.21 Pension 43
2.22 Insurance 43
2.23 Payroll initiation 43
2.24 Home search assistance 44
2.25 School search assistance 44
FREQUENTLY ASKED QUESTIONS FROM RELOCATING EMPLOYEES
2.26 Relocation into Singapore 45
CONTENTS
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3 RELOCATION ACTIVITIES AND MARKET PRACTICES
- SINGAPORE OUTBOUND TRANSFERS 48
PRE-DEPARTURE ACTIVITIES

3.1 Pre-departure HR brieng 50
3.2 Pre-departure tax brieng 52
3.3 Singapore immigration 54
3.4 Housing assistance 56
3.5 Education assistance 58
3.6 Relocation logistics support 59
3.7 Pension / Insurance 60
RELOCATION CHECKLIST 62

Singapore Citizen/Permanent Resident Employees
3.8 Pre-departure Activities in Singapore 63
3.9 Post-arrival Activities in Host Country 66
3.10 Pre-Departure Activities in Singapore 67
3.11 Immigration compliance 69
3.12 Tax compliance 69
3.13 Central Provident Fund (CPF) deregistration 69
FREQUENTLY ASKED QUESTIONS FROM RELOCATING EMPLOYEES
3.14 Relocation out of Singapore 70
4 RELOCATION PROCESS FLOWCHART 74
4.1 Pre-arrival activities before the employees acceptance
of the assignment to Singapore/new assignment location 74
4.2 Pre-arrival activities after the employees acceptance
of the assignment to Singapore/new assignment location 75
4.3 Post-arrival activities upon the arrival of the employee
in Singapore/new assignment location 76
4.4 Pre-departure activities to be conducted at the current
location prior to the employees move to
Singapore/new assignment location 77
5 UNDERSTANDING RELOCATION COSTS TO THE COMPANY 78
5.1 Further Tax Deduction (FTD) Scheme 80
5.2 Relocation cost estimates 82
6 USEFUL LINKS 90

7 GLOSSARY OF TERMS 92
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INTRODUCTION
Singaporean companies are expanding their operations regionally and globally and
are deploying their employees to various locations to meet their business needs.
Companies in Singapore are increasingly looking to the region and beyond for the
talent they need to drive their business agenda.
This handbook has been created to act as a reference guide to companies who may
not have a well established relocation framework in place. It is also aimed at assisting
HR practitioners who are relatively new or have no extensive exposure to relocation
management.
The Relocation Handbook sets out the key areas that Singapore based HR practitioners
would have to look into when considering relocating employees* from abroad and
when sending their employees to overseas entities.
The main objectives of the handbook include:
1. providing a starting point for companies to develop their own relocation/mobility
practices when managing incoming and outgoing global talent*
2. equipping HR practitioners involved in global mobility with a relocation checklist
3. providing a quick and broad overview of the relocation process by outlining typical
steps involved
4. identifying common challenges faced by HR practitioners in providing relocation
support and suggesting ways to address these challenges.
The handbook does not focus on on-assignment considerations such as on-going
talent management, succession planning and skills transfer, which are also crucial to
successfully managing a global workforce.
PROVIDING AN OVERVIEW OF RELOCATION MARKET PRACTICE
Whilst the key relocation activities outlined in this relocation guide are intended to provide
companies with a comprehensive framework for effective relocation management, the
eventual relocation policy companies choose to adopt may be reective of their general
HR policies, cost threshold, prole of global talent and the types and numbers of cross-
border moves into and out of Singapore.
To aid HR practitioners in understanding relocation market practice and to build a
relocation policy most suited to the needs of their organisation, we have wherever
possible, provided an overview of general market practice highlighting what
companies in Singapore are doing in relation to each relocation activity highlighted.
This information has been obtained from the 2011 Relocation Practices for Incoming
Global Talent to Singapore Survey commissioned by MOM.
In addition, wherever possible, references to global relocation practices have also been
included. The basis of this information is PwCs Global International Assignment Policy
Survey, an on-going global survey on Expatriate Tax and Compensation conducted by
PwC since 1992. Reference was made to the November 2011 survey results at the point
in time when this Relocation Handbook was developed.
* Please refer to the Glossary of Terms for more details 6
COMPENSATION AND BENEFITS
Structuring compensation and benets is one of the key challenges companies face
in attracting and retaining global talent. Companies need to ensure that a suitable
compensation structure is in place based on the categories of employees being hired.
Factors such as the needs and objectives of the company in hiring global talent, the
seniority of the employee being relocated and the length of the assignment should be
considered.
Depending on the employee category, the remuneration package can be based on one
of the following:
A traditional home based approach* where the relocating employee remains on the
home compensation structure and home benets as far as possible, is tax equalised
to their home country* and is provided with full relocation and on-going assignment
benets.
A local plus approach* where the relocating employees remuneration is based on
the host country and they may be provided with limited relocation and on-going
assignment benets.
A local approach* where the relocating employee is provided with a local employment
package and relocation support is restricted to covering the basic activities required
to bring them into Singapore.
Readers are provided with illustrations of assignment cost projections based on various
remuneration packages, family sizes and host locations in Section 5 of this guide.
USE OF THE RELOCATION HANDBOOK
The Relocation Handbook is meant to provide a guide to companies looking at relocating
employees into and out of Singapore.
It highlights to companies the importance of having relocation policies and processes
in place and provides an overview of how other Singapore based companies manage
the deployment of global talent.
Ultimately, companies need to establish policies that will best suit their business needs
and cost threshold.
It should be noted that the information contained in this Relocation Handbook is current
at the time of publication.

* Please refer to the Glossary of Terms for more details 7
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INBOUND
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2. RELOCATION ACTIVITIES AND MARKET PRACTICES
SINGAPORE INBOUND TRANSFERS
PRE-ARRIVAL ACTIVITIES
2.1 PRE-ARRIVAL HR BRIEFING
Objective:
The pre-arrival HR brieng* is typically conducted prior to the relocating employees
arrival in Singapore. The brieng is usually aimed at providing an overview of the
following:
Terms and conditions of employment for the Singapore based role
Relocation support provided by the company
Key contacts within the host company in relation to settling into the role
Information on the appointed career coach for the duration of the assignment.
Market Practice:
The majority of companies relocating foreign executives* to Singapore provide
employees with an in-house pre-arrival HR brieng that typically covers assignment
objectives, assignment terms and conditions and the relocation process. Approximately
one third of companies outsource some aspects of the brieng to external consultants.
Key Considerations:
During the brieng, the following may be discussed with the relocating employee:
Overview of applicable HR policies and compensation and benets specic to the
role in Singapore
Types of relocation support provided and relocation vendor contacts
List of pre-relocation activities to be completed, steps to be taken and estimated
timelines involved
Addressing the concerns the relocating employee and his/her accompanying
dependants may have on transitioning and integrating into Singapore as well as
questions on career coaching throughout the assignment period.
* Please refer to the Glossary of Terms for more details
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The brieng can be conducted in whole by the HR practitioner or outsourced in part to
external consultants.
The brieng conducted in-house by HR practitioners would typically focus on assignment
objectives and career-related discussions.
The section that is outsourced to external consultants can be based on a standard
programme outline, or customised according to the requirements of the company/facts
and circumstances of the relocating employee.
The external consultants will focus on brieng the employee on basic assignment
entitlements and the relocation process.
Other Sources of Information/References:
Relocation services companies

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2.2 PRE-ASSIGNMENT FAMILIARISATION TRIPS
Objective:
Pre-assignment familiarisation trips* are provided to the relocating employee and
preferably his/her accompanying spouse/partner to provide an overview of how it
would be like to live and work in Singapore.
The HR team or outsourced external consultant will typically arrange for the ights and
hotel stay in addition to providing the agenda for the trip to the relocating employee.
Market Practice:
Pre-assignment familiarisation trips into Singapore are typically provided to foreign
executives on expatriate terms*, and to a lesser extent to foreign executives on non-
expatriate terms*.
Where provided, the average length of the trip may range from 4 to 6 days depending
on the travel time to Singapore and activities to be covered. All reasonable costs for
the trip including airfare, temporary accommodation and food/laundry allowances are
paid for by most companies.
Key Considerations:
Providing an overview of Singapore, covering the key topics listed below, should be
considered when determining the pre-assignment familiarisation trip itinerary:
Key topics Typical interest areas covered
Socio-economic Factors Culture and lifestyle
Social and business norms
Personal security and well-being
General Facilities Transportation
Banking services
Standard of Living Housing (overview of various housing types)
Education (school search)
Medical and health services
Cost of living
Working in Singapore Business meetings with Business/HR line
managers in Singapore
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Singapore Citizens
Depending on the length of overseas stay, topics that the relocating employee is familiar
with and that which have remained largely unchanged while they were away may be
excluded from the pre-assignment familiarisation trip.
Non-Singapore Citizens
For relocating employees new to Singapore, all topics listed in the table above should
be covered.
The trip can be coordinated in-house by HR practitioners or outsourced to external
consultants.
When outsourced, this can be provided based on a standardised programme outline, or
customised according to the requirements of the company/facts and circumstances
of the relocating employee.
Relocation service companies

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2.3 SCHOOL SEARCH ASSISTANCE
Objective:
School search assistance is provided to the relocating employee in order to determine
the right school for accompanying children to attend based on the options available in
Singapore.
The Singapore education system is comprehensive and caters to the needs of both
Singapore citizens and non-Singapore citizens. There are a wide variety of educational
institutions available (e.g. local public schools, foreign schools, private schools) and
hence, it is critical for the relocating employee to make an informed decision.
The process of assisting with school search may include:
Obtaining a needs analysis from the relocating employee
Providing the relocating employee with a listing of the types of available educational
institutions in Singapore
Providing the contact details of the Admissions Departments of chosen schools
Arranging for school visits
Assisting with the school registration process (e.g. payment of deposit).
Market Practice:
Both new foreign sourced hires* and intra-company transferees* on local terms
receive limited assistance in relation to dependant schooling with only general school
information typically being provided to the relocating employee.
However, foreign employees on expatriate terms are typically provided with additional
assistance in terms of school registrations, deposit payments and reimbursement of
international school fees.
This market practice is consistent for both Singapore based companies as well as
companies overseas.
Key Considerations:
Relocating employees who are provided with limited assistance for dependant
schooling are usually furnished with general school information on schooling options
in Singapore, by the companies.
Comprehensive assistance in the form of guided school search assistance, access
to education counsellors, assistance with school registrations and deposits etc may
be provided by companies to a select group of relocating employees, typically those
coming on expatriate terms. Assistance is usually outsourced to external relocation
vendors.
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It must be noted that in many cases, employees may only agree to the move to
Singapore if their child(ren) can secure a place in the school of their choice. Companies
should therefore provide sufcient focus to this area.
Information on the education system in Singapore
app.singaporeedu.gov.sg
Information on foreign system schools/international schools in Singapore
www.cpe.gov.sg
www.contactsingapore.sg
Information on international / returning Singaporean student admissions to local
schools in Singapore
www.moe.gov.sg

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2.4 SINGAPORE IMMIGRATION
Objective:
This section considers the Singapore immigration requirements that need to be
complied with and highlights the need for the relevant work pass applications to be
initiated and obtained for the relocating employee, and any accompanying dependants,
prior to commencement of employment/assignment.
Market Practice:

Employers who hire foreigners without valid work passes can be prosecuted under
the Employment of Foreign Manpower Act. Thus it is the employers responsibility to
ensure that the foreign employee holds a valid pass to work in Singapore. The 2011
Relocation Practices for Incoming Global Talent to Singapore Survey commissioned by
MOM indicated that the majority of companies provide immigration support to foreign
employees.
Employers usually provide foreign employees who are Employment Pass holders
with support during the application, renewal and cancellation processes. Immigration
assistance is generally not provided to employees after they obtain their Singapore
Permanent Residency (SPR). The Employment Pass will automatically be cancelled
once a foreign employee obtains SPR.
Generally, employers do not provide assistance to employees with their SPR or Re-
entry Permit renewal applications.
In terms of family members, the extent of immigration support provided by companies
is dependent upon the policy under which the employee relocates to work in Singapore.
Typically, companies provide immigration support to immediate family members
(spouse, children or step-children) of employees who are on long-term assignment and
on permanent transfer into Singapore. Employees who are relocating on short term
assignments or who are on extended business trips are typically not provided with
such support.
Additionally, companies provide little or no support to employees who want to relocate
parents, parents-in-law or other extended family members into Singapore.
Key Considerations:
Singapore Citizens
Typically no action is required as Singapore citizens are allowed to travel in and out of
the country without any restriction, even for long periods of time.
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Singapore Permanent Residents
Singapore permanent residents can live and work in Singapore without restrictions.
However, permanent residents returning to Singapore after being overseas for a period
of time should ensure the validity of their re-entry permits. It is essential that Singapore
permanent residents hold valid re-entry permits to enable them to re-enter Singapore
whilst retaining their Singapore permanent residence status.

Employment Pass and related-family passes are required for the relocating employee
and accompanying dependants (if applicable) to work and reside in Singapore.
Prior to the relocation of the employee, an in-principle approval for the Employment
Pass should be obtained. The following details should be provided to the relocating
employee to initiate the pass application process:
Types of pass or pass(es) that would be required
Documentation requirements (including required translations)
Processes and timelines (including arrangement of medical check-ups/immunisation,
if required).
Spouses and unmarried or legally adopted children (below 21 years old) of eligible
Employment Pass holders are also entitled to apply for a Dependants Pass in order to
reside in Singapore. Certain categories of Employment Pass holders have the option
to apply for Long Term Visit Passes for their accompanying extended family members.
Common-law spouse, unmarried daughters above 21 years old, handicapped children
above 21 years old, step-children below 21 years old, parents and parents-in-law of
eligible Employment Pass holders may apply for Long Term Visit Passes.

The discussion is typically initiated by the company HR practitioner and implementation
may be outsourced to external immigration vendors.
HR practitioners should understand the timeline involved in obtaining the in-principle
approval and communicate this to the relocating employee, as well as to the line
managers. This is to ensure that the expectations around the commencement date of
employment for the relocating employee can be managed appropriately.
Immigration and Checkpoints Authority (ICA) - (includes information on permanent
resident services)
www.ica.gov.sg
Ministry of Manpower
www.mom.gov.sg

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2.5 RELOCATION LOGISTICS SUPPORT
Objective:
Relocation logistics support is essential to ensure that the relocating employees
physical move into Singapore is effectively managed. The ease of transition will go a
long way in providing peace of mind to the relocating employee.
Typical relocation support provided for by companies cover the following areas:
Departure management* which may include home property management, sale of
cars and reimbursement of costs incurred due to early lease breaks, etc.
Shipment of goods to Singapore and storage of household goods at home (latter is
usually for employees relocating to Singapore for a limited period of time)
Relocation ight arrangements
Temporary accommodation needs at both the home location and Singapore
Per diem*/expense reimbursements during the employees stay in temporary
accommodation.
Market Practice:
Based on global relocation practices, the majority of companies provide basic relocation
support to their foreign hires, which includes:
Relocation ights (one-way ight for the employee and his/her family into Singapore)
Temporary accommodation (in serviced apartments for up to 30-days extended stay.
For shorter periods of stay companies may consider hotel accommodation)
Reimbursements for meals and laundry during stay at temporary accommodation.
Shipment and/or air freight of personal belongings.
Findings from the 2011 Relocation Practices for Incoming Global Talent to Singapore
Survey commissioned by MOM indicate that relocation support provided to foreign
employees transferring to Singapore on expatriate terms are generally more
comprehensive than the support provided to transferees or new direct foreign hires on
non-expatriate terms.
Singapore-based companies typically provide limited shipping support to relocating
employees on non-expatriate terms and full shipping support to employees on expatriate
terms. Full support typically includes shipment of personal effects (volumes ranging
between 20ft to 40ft container, depending upon family size), and/or air shipment. Based
on global relocation practices, most companies do provide shipment support even to
new foreign hires.
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Survey ndings also show that the extent of relocation support provided to repatriating
Singaporeans and new Singaporean hires often varies. Returning Singaporeans* who
are repatriating after a company sponsored international assignment are generally
provided with full relocation benets, whereas new Singaporean hires may receive
limited shipment support.
Key Considerations:
The methods and extent of support provided would be dependent upon the companys
policy. The benets or entitlements would also vary in accordance with the category or
seniority of the relocating employee.
Companies may also have the option of providing for a cash allowance to the relocating
employee who will then take care of the logistics themselves. Alternatively, companies
may engage relocation vendors to coordinate the appropriate logistics support that the
relocating employee is entitled to.
Companys international assignment policy documents
Companys preferred travel agents
Relocation service companies

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2.6 PENSION SET-UP
Objective:
Pension coverage is an area that HR practitioners may need to place greater focus on
as this has increasingly become a key issue for foreign executives looking at staying
long term in Singapore. This is especially so for relocating employees originating from
Western Europe and North America who are used to having fairly comprehensive
pension coverage as a standard part of their retirement benets.
At the start of the assignment in Singapore, HR practitioners need to determine if pension
is to be provided as part of the terms and conditions of assignment or employment in
Singapore. It is important that the relevant costs and administrative requirements for
offering such a benet are evaluated.
Market Practice:
Although offering retirement options to relocating employees who are non-Singapore
citizens is not mandatory in Singapore, it is a benet companies should consider
providing as a long-term tool to attract and retain global talent.
The 2011 Relocation Practices for Incoming Global Talent to Singapore Survey
commissioned by MOM indicates that about 50% of the larger multinational companies
in Singapore provide pension arrangements to their relocating employees.
Key Considerations:
There are various pension options which companies may consider, such as:
Home country pension plan, where possible
An international pension plan targeted at globally mobile employees of the company,
where available
Cash-in-lieu of CPF
An option which is simple to administer, is the payment of cash to the relocating
employee equivalent to the amount of the employers mandatory CPF contribution
(or any larger or smaller amount) that would have been otherwise payable, if the
relocating employee was statutorily entitled to the same.
Section 5 fund* (an employee retention incentive approved by the Comptroller of
Income Tax)
Companies may set up an approved pension/provident fund as an employee retention
incentive. This will require the employer to apply to the Singapore tax authority for
the fund to be an approved Section 5 fund. Such companies must provide in the
application, details such as, the purpose of setting up the fund, draft trust deed and
rules of the proposed fund. Furthermore, companies need to ensure that the terms
and conditions of the fund adhere to the rules set out by the IRAS.
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Supplementary Retirement Scheme (SRS)
The SRS is part of the Singapore governments strategy to address the nancial
needs of a greying population by helping Singaporeans to save more for their old
age. The scheme is open to foreigners as well as Singaporeans and Singapore
Permanent Residents and thus can be considered by companies as a tool to provide
for the retirement needs of their foreign employees. Further details can be found at
the CPF website listed below.
Singapore Citizens / Permanent Residents
The CPF in Singapore is a compulsory savings plan for all Singapore citizens and
permanent residents working in Singapore. Monthly contributions to the CPF are
typically administered via e-submission to the CPF Board but there is also an option for
payments to be made using the hardcopy Payment Advice.
Non-Singapore citizens relocating into Singapore on local plus or local terms are often
hired on Singapore employment terms and conditions. As Employment Pass holders
in Singapore, they would not be eligible to join the CPF. If their Singapore-based
employers do not provide any comparable pension benet, these individuals will have
to rely solely on their own savings for their retirement needs.
For non-Singapore citizens, the company may need to consider the following when
determining participation in a pension plan:
Employees eligibility to participate in the companys existing pension plan
Employees eligibility to continue participating in their home countrys pension plan
Costs to the company if the employee participates in a new pension plan
Extent of coverage provided between the home country/existing and the new pension
plan
Duration / procedures required for the pension set-up process
The tax implications of participating in such plans from the companys and the
relocating employees perspective.
Central Provident Fund
www.cpf.gov.sg
Section 5 Fund
www.iras.gov.sg
Supplementary Retirement Scheme
app.mof.gov.sg
Your companys corporate Reward/Pensions team
External benets consultants who specialise in pension/benets advisory and
administration

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2.7 INSURANCE SET-UP
Objective:
The provision for insurance and medical coverage to employees working in Singapore,
with the exception of the workmens injury compensation, is not legislated. Although not
mandatory, companies should consider providing this to global talent, especially those
hired on local terms and conditions.
Companies can consider the various insurance options available and allow for participation
in appropriate insurance plans upon the commencement of the relocating employees
assignment in Singapore.
Market Practice:
Companies in Singapore typically provide locally hired employees with the following:
Group term life insurance
Group personal accident insurance
Outpatient medical
Group hospitalisation and surgical insurance
Work injury compensation.
The coverage provided may be tiered or structured according to the job requirements
and different employee levels with management staff typically provided with the most
comprehensive coverage. Some companies may also extend certain forms of insurance
coverage to eligible dependants.
Key Considerations:
The insurance plans can be taken up with a local (Singapore) insurance provider or an
international one. For international coverage, employees are provided with assistance
on a worldwide basis and enjoy the exibility of choosing or seeking medical treatment
at preferred locations.
The company may need to consider the following when determining the provision of
local or international insurance coverage:
Possibility of extending the relocating employees existing insurance coverage to
cover Singapore
Extent of coverage provided between the relocating employees existing and new
insurance plans
Length of stay in Singapore and family size
Cost to the company when providing for an international insurance plan.
Local insurance providers
International health insurance providers
Insurance brokers

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2.8 PAYROLL INITIATION
Objective:
To ensure that the relocating employee is paid accurately and on a timely basis, it is
important for companies to have clear payroll processes in place so that the relevant
payroll teams (at home and host locations) are informed ahead of time of the payment
start date, payment amounts and bank account details of the relocating employee.
The company will also need to take steps to ensure that assignment costs are charged
to their appropriate business units as agreed, and that an efcient reporting process
is in place to be able to track and capture all assignment related compensation and
benets delivered throughout the assignment period, so as to facilitate the companys
tax reporting obligations.
Market Practice:
Employees on Assignment
For relocating employees who are on assignment on expatriate terms, a home-based
or split payroll arrangement is typically arranged with host country allowances and
benets being delivered in Singapore and a pre-determined percentage of the basic
compensation being delivered in the home country.
Employees on Non-Expatriate Terms
For relocating employees transferred to Singapore on local or semi-local employment
terms and conditions, a host-based (Singapore) payroll arrangement is typically
adopted.
Key Considerations:
The company may need to consider the following when deciding upon a home-based
or split payroll arrangement:
Tax compliance reporting requirements and payment procedures in both the home
and host countries, where applicable
Exchange rate uctuations
Assignment compensation and benets to be delivered in home country and the
frequency of review during the assignment period.
Home or host country in-house payroll team
Home or host country outsourced payroll vendor
List of payroll vendors supporting e-submission of Employment Income Application
to the Inland Revenue Authority of Singapore (IRAS)
www.iras.gov.sg

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POST-ARRIVAL ACTIVITIES
2.9 POST-ARRIVAL HR BRIEFING AND ON-BOARDING PROCEDURES
Objective:
The above activity should be undertaken by the HR practitioner to welcome the relocating
employee to the Singapore ofce, provide an overview of local internal procedures and
protocols, and to follow up with the employee on relocation activities and how they
and their families are settling down.
Market Practice:
It is evident from the 2011 Relocation Practices for Incoming Global Talent to Singapore
Survey commissioned by MOM that companies place less emphasis on providing post-
arrival HR briengs to their foreign executives (53.7%) as compared to pre-arrival HR
briengs (80.2%).
On-boarding procedures aimed at providing the relocating employee with the support/
information necessary in enabling him/her to settle down in their roles and better
understand the local culture and organisational structures should not be underestimated.
Key Considerations:
During the brieng, the following may be discussed with the relocating employee:
HR policies, benets entitlement, relocation support update and ofce administration
(e.g. access card, employee pass, procedures for payroll and benets enrolment,
bank account opening etc.)
On-boarding activities including meet and greet sessions with line managers and
mentor(s) covering job roles and responsibilities etc.
New hire orientation sessions covering IT technical support and ofce facilities tour
Meet and greet sessions with fellow employees
Follow up on relocation activities and ascertaining how the employee and his/her
family have settled down in Singapore.
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To ensure a successful on-boarding process, companies should:
Plan a detailed, well-organised programme that seeks to orientate and smoothly
transition the relocating employee into the new work environment and job role
Appoint fellow employees as buddies whom the relocating employee can approach
for queries on work, living in Singapore etc. Consider spousal/partner support
activities that can be introduced to ease settling down in Singapore
Periodically following up with the relocating employee during the rst year in
Singapore to ascertain if additional support is required by the employee/family
members.
Host business unit
One-stop portal for information about setting up home in Singapore
www.home-in-singapore.sg

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2.10 POST-ARRIVAL TAX BRIEFING
Objective:
Post-arrival tax briengs should be considered as a crucial activity for all relocating
employees to enable them to understand the Singapore tax system and its ling
requirements.
Market Practice:
The provision of tax assistance to foreign executives relocating on expatriate terms is
common, with over 90% of companies providing them with a post-arrival tax brieng.
However, less assistance is provided to foreign executives relocating on non-expatriate
terms.
Some companies may also extend tax assistance to their employees for relocating to
Singapore on a permanent basis, this typically being provided for the rst one or two
years of their employment in Singapore.
Where provided, post-arrival tax briengs are typically conducted by external tax
consultants who are engaged to assist with tax compliance issues in Singapore.
Key Considerations:
During the tax brieng, the following may be discussed with the relocating employee:
Overview of personal income tax regulations in Singapore, including:
- basis of taxation
- tax residency rules
- tax rates
- tax ling obligations with the Inland Revenue Authority of Singapore
Tax treatment of the relocating employees remuneration package and non-
employment income within Singapore
- salary, bonus and cash allowances
- benets-in-kind
- general taxation of gains from stock options and share awards (with special
emphasis on deemed vesting rules)
Tax incentive schemes available in Singapore
- Not Ordinarily Resident (NOR) Scheme
Applicability of companys Tax Equalisation programme and how it affects the
relocating employee.
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Inland Revenue Authority of Singapore
http://www.iras.gov.sg
In-house tax team
External tax consultants

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2.11 ORIENTATION / SETTLING-IN PROGRAMMES
Objective:
Orientation and settling-in-programmes* provide the relocating employee and his/her
accompanying dependants with useful, practical information about living in Singapore.
These programmes are typically aimed at:
Easing the relocating employees, and accompanying dependant(s), settling-in
process while also serving to ensure expedited acclimatisation
Helping accompanying dependants feel comfortable with the new surroundings so
that the relocating employee can adapt faster to his/her new role
Providing an avenue for the relocating employee to address concerns relating to
Singapore not anticipated earlier.
Market Practice:
The extent of the orientation and settling-in programmes that are offered to relocating
employees typically depends on his/her terms of assignment, with a leaner programme
being offered to employees relocating on non-expatriate terms. The level of support
provided also depends on individual assignment circumstances, location and family
size. Normally a period of 1 to 2 days is allocated for these activities although when
external vendors are engaged by companies to handle this activity, the vendors may
provide for up to 6 months of support via a hotline to the relocating employee.
Key Considerations:
The topics covered during the orientation/settling-in programmes may include the
following:
Overview of residential location
Medical and health services
Food options
Banking
Transportation
Education for children
Leisure facilities
Child care
Domestic helper
Professional organisations
Utilities
Telecommunications.
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Topics to be covered may be condensed for relocating employees who have had prior
experience living in Singapore, irrespective of whether they are Singapore citizens/
Permanent Residents or non-Singapore citizens.
These programmes are often conducted by external relocation vendors. The level of
assistance provided to relocating employees can vary to a great extent and can be
based on:
A standard programme typically offered by relocation vendors
A customised programme reective of the requirements of the company and the
relocating employee, as well as cost threshold of the company for such services.
Companies which do not include this as part of their standard relocation package may
consider guiding their relocating employees to readily available materials (e.g. links
from the MOM web-site).
Vendors focusing on cultural training
Singbound and Homebound Orientation Programmes
www.singbound.sg
Information on Healthcare Services
www.moh.gov.sg
www.mom.gov.sg

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2.12 HOME SEARCH ASSISTANCE
Objective:
Home search assistance is provided by companies to relocating employees to enable
them to secure suitable long-term housing in Singapore in the shortest time possible.
Being new to Singapore, employees nd this assistance of great value as it helps them
to understand the housing options available (e.g. private apartments, landed property),
the possible housing locations in Singapore and their corresponding proximity to
amenities, schools and public transportation.
Market Practice:
The housing assistance provided by companies is dependent on the terms or policies
which govern the relocation of their employees into Singapore i.e. whether they are on
the expatriate, local or local-plus policy of employment.
The level of assistance provided may vary as follows:
Comprehensive to include guided home search*, lease negotiations, handover
assistance, tenancy agreement review, deposit/rental payments, lease renewal/
termination, etc.
Limited provision of general housing information and limited guided home search.
The company may provide the relocating employee with a listing of preferred
housing agents whom they may refer to for assistance. Apart from assisting with the
home search, housing agents also help the employee with rent negotiations, lease
contracts etc.
Typically, foreign executives on expatriate terms* are provided with more comprehensive
assistance, including home search assistance and company-leased housing, while
foreign employees on non-expatriate terms* are provided mainly with general housing
information and limited home search assistance.
HR practitioners need to consider the level of support that the company is willing to
provide to the relocating employee in nding suitable accommodation that is both
reective of his/her lifestyle needs, as well as based upon the applicable housing
budget allocated.
Key Considerations:
Home search assistance is typically included as a service provided by destination
service providers. In cases where the relocating employee is not entitled to home
search assistance, HR practitioners may wish to recommend a list of reputable housing
agents to be engaged by the relocating employee in order to ensure that their interests
are well protected.
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The typical cost/cash ow associated with this benet includes:
Fees to destination service provider for assisting in full scope of home search
Security deposits paid out to the landlord on behalf of the relocating employee
(refundable at the end of the lease)
Monthly lease payments for foreign executives on expatriate terms.
In the case of relocating employees who are on local or local-plus policies, limited
housing assistance in the form of home search programmes may be provided.
Additional support that HR practitioners may consider in this area would be:
Time-off to allow relocating employee to conduct their home search
Providing bridging loans to relocating employees who may need nancial assistance
for the initial outlay required e.g. paying for rental deposits or housing agents
commission
Interim accommodation support for Returning Singaporeans. As these employees
may have been away from Singapore for a long period of time, they may need time to
secure permanent housing. Provision of serviced apartment/hotel accommodation
for up to a month and/or access to home search assistance can therefore be made
available during their home search period.
Information on housing in Singapore
List of registered estate agents/salespersons
www.cea.gov.sg

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2.13 SPOUSAL ASSISTANCE
Objective:
Spousal assistance refers to support provided to the spouse/partner of the relocating
employee in terms of exploring career opportunities in Singapore.
Common support provided to the spouse/partner of the relocating employee may
include the following:
Career counselling
CV/Resume advice
Education/Training
Career enhancing activities
Networking opportunities.
Market Practice:
As reected from the 2011 Relocation Practices for Incoming Global Talent to Singapore
Survey commissioned by MOM, only 40% of companies surveyed provide some form
of support in this area.

Based on PwCs Global International Assignment Policy Survey (data extracted in
November 2011), more than half of companies surveyed provide work permit assistance
to support spouses seeking work opportunities in the host assignment locations. Some
companies even provide an allowance to cover expenses in support of spousal career
enhancement activities (e.g. training and job search).
Key Considerations:
Spousal assistance that companies provide may take the form of nancial assistance
(e.g. lump sum payment to relocating employees) or actual support (e.g. access to
education and/or career counsellors etc.).
This is an area of support that is often not considered to be critical but should be focused
on in order to provide appropriate support to the relocating employees accompanying
spouse/partner. A happy spouse/partner will often translate to a happy employee.
Support in this area is typically outsourced to external relocation vendors.
Other Sources of Information/References::
Relocation services companies
Career counsellors

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RELOCATION CHECKLIST
The relocation checklist is aimed at providing HR Practitioners with a quick reference
guide by highlighting the key steps to be taken when relocating their employees.
The checklists have been divided into two main categories as follows:
1. Relocating employees who are Singapore citizens or Singapore Permanent Residents
(SPRs) subdivided into repatriating employees and new hires;
2. Relocating employees who are non-Singapore citizens.
In each of the above categories, the checklists cover the following activities:
Pre-arrival activities prior to arriving in Singapore;
Post-arrival activities in Singapore.
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SINGAPORE CITIZEN / PERMANENT RESIDENT EMPLOYEES
2.14 Pre-arrival Activities prior to arriving in Singapore Repatriating Employees
1. Obtain internal assignment approvals, determine date of transfer and roles
and responsibilities so as to facilitate the transfer with host/home country HR
representative(s).
2. Prepare assignment documents for the relocating employee based on companys
assignment policy or the agreed upon relocation package (where applicable).
3. To facilitate the relocation process, prepare a list of preferred service providers and
their contacts, as applicable:
Relocation vendors
Travel/hotel agents
Immigration vendors
Insurance/pension consultants
Tax agents
Housing agents
4. Housing assistance:
Co-ordinate with host HR representative to:
- notify relevant housing agents to initiate termination of housing lease and
serve the relevant notice period required
- ensure relevant security deposits/refunds are returned (where applicable)
5. Education assistance at the assignment location:
For repatriating Singaporeans, co-ordinate with host HR representative to:
- conrm last day of school for the child(ren)
- notify respective schools of the departure dates of the child(ren)
- ensure relevant school deposits/refunds are returned (where applicable)
6. School search assistance in Singapore:
Provide relocating employee with general information on local school enrolment
and the options available. This may include suitable institutions that are
compatible with the educational system of the child(ren) in the host location
7. Pre-departure tax brieng:
Coordinate with host HR representative to:
- arrange a pre-departure tax brieng
- pre-departure tax briengs can be carried out by either an in-house tax
specialist or outsourced to a professional tax agent
- provide tax agent/in-house tax specialist with the contact details of the
relocating employee
- provide tax agent/in-house tax specialist with the current years compensation
details for tax equalisation* settlement (where applicable to employees
who are tax equalised during the assignment period) and tax ling/clearance
purposes
Track and monitor tax implications of LTIPs granted during the assignment
period, where applicable
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8. Pension/Insurance:
Withdrawal from benets plans in host countries, where applicable for
repatriating Singaporeans
Conrm that a CPF account is in place and obtain CPF account number for
Singapore Permanent Residents, where applicable
Prepare documentation required and enrol relocating employee in the company
designated local insurance plan
Determine type of coverage for eligible relocating employee (e,g, based on the
extent of overseas travel required)
9. Pre-departure HR brieng:
Provide assignment-related documents to relocating employee and review
details of assignment policy and entitlements
Discuss and clarify roles and responsibilities during the relocation/assignment
period, assignment objectives, compensation and benets and relocation
logistics
Provide relocating employee with contact details of service providers and list
of documents/information required from the relocating employee to initiate
applicable relocation services
Address concerns and answer questions from employee relocating into
Singapore
- contact relocating employee and arrange for the brieng
- communicate claims/reimbursements and how these should be made out to
the relocating employee after his/her move into Singapore
- return company assets prior to leaving on/before last day of work in the host
country
- transfer of relevant personnel records (e.g. performance feedback forms,
compensation and benets summary, LTIPs etc.)
10. Relocation support:
Conrm departure date of the relocating employee
Co-ordinate with host HR representative to arrange
- pre-move survey and shipment of personal effects
- relocation ights to Singapore
- temporary accommodation in the host country and Singapore, as applicable
Contact company designated home management vendor to initiate required
assistance to terminate housing rental lease in Singapore, if applicable, in the
event that an employee has leased the property during the assignment period
Determine per diem/expense reimbursement entitlements and procedures whilst
in temporary accommodation and communicate this to relocating employee
11. Immigration assistance:
Conrm validity of re-entry permits (Singapore Permanent Residents only)
Arrange for employment/dependant pass cancellation in the host country upon
assignment termination
12. Cessation of assignment package:
Inform Singapore and host country payroll teams to cease relevant assignment
payments upon conrmation of last working day at the host country
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2.15 Pre-arrival Activities prior to arriving in Singapore New Hires
1. Obtain internal assignment approvals and determine the date of employment and
roles and responsibilities in order to facilitate the transfer of the employee.
2. Prepare assignment documents for the relocating employee based on the companys
assignment policy or agreed relocation package (where applicable)
Relocation vendors
Travel/hotel agents
Immigration vendors
Tax agents
Housing agents
4. School search assistance in Singapore:
Provide relocating employee with general information on local school enrolment
and options available. This may include suitable institutions that are compatible
with the educational system of the child(ren) at the point of origin
Coordinate with point of origin HR representative to
- arrange a pre-departure tax brieng
- pre-departure tax briengs can be carried out by either an in-house tax
specialist or outsourced to a tax agent
- provide tax agent/in-house tax specialist with the contact details of the
relocating employee
Conrm that a CPF account is in place and obtain CPF account number for
Prepare documentation required and enrol relocating employee in the company
designated local insurance plan
Determine type of coverage for eligible relocating employees (e.g. based on the
extent of overseas travel required)
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Contact relocating employee to arrange for meeting dates/times
period, assignment objectives, compensation and benets and relocation
logistics
of documents/information required from the relocating employee in order to
initiate applicable relocation services
Address concerns and answer questions from employee relocating into
Singapore
Conrm employment start date of the relocating employee in Singapore
Coordinate with point of origin HR representative to arrange
- temporary accommodation at the point of origin and Singapore, as applicable
Contact company designated home management vendor and initiate required
assistance to terminate housing rental lease in Singapore, if applicable, in the
event that the employee has leased the property during the period away from
Singapore.
9. Immigration services:
Conrm validity of Singapore re-entry permits (Singapore Permanent Residents
only)
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2.16 Post-arrival Activities in Singapore New Hires
1. Home search assistance:
Provide relocating employee with an overview of housing options that meet
their housing budgets and lifestyle needs in Singapore, where required
2. Orientation/settling-in programmes (optional):
Contact company designated orientation vendor/personnel to arrange a suitable
programme
Provide orientation vendor with the contact details and specic requests of the
relocating employee, where applicable
3. Post-arrival HR brieng and on-boarding procedures:
Contact relocating employee and arrange for the brieng
Coordinate an introduction plan with respective business unit(s)
Facilitate logistics set-up (work-station, computer, employee pass etc.)
Assist with spousal settling in issues, where appropriate
4. Spousal assistance (optional):
Advise relocating employee on the type of assistance available for the
accompanying spouse/partner, where provided
Arrange and enrol accompanying spouse/partner in the relevant spousal support
activities
5. Post-arrival tax brieng:
Arrange with company designated tax agent/in-house tax specialist for the
brieng, where provided
Provide tax agent/in-house tax specialist with the contact and assignment (if
applicable) details of the relocating employee
Follow up with the tax agent/in-house tax specialist to ensure that the brieng
has been conducted
Follow up with the relocating employee to ensure that all queries have been
addressed
6. Initiation of employment allowances/benets:
Check that Singapore bank details/account of relocating employee is up to date/
set up respectively in order to facilitate salary payments
Inform relevant payroll team(s) of payments and bank account details, as
applicable
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NON-SINGAPORE CITIZEN EMPLOYEES
2.17 Pre-arrival Activities prior to arriving in Singapore
1. Obtain internal assignment approvals and determine date of transfer, roles
and responsibilities so as to facilitate the transfer with point of origin* 1. HR
representative, where applicable
2. Prepare assignment documents for the relocating employee based on companys
assignment policy or agreed relocation package (where applicable)
Relocation vendors
Travel/hotel agents
Immigration vendors
Tax agents
Housing agents
4. Pre-assignment familiarisation trip:
Determine length of trip to Singapore
Arrange ights, hotel stay and programme outline with the preferred service
providers (i.e. relocation vendors)
5. School search assistance:
Provide relocating employee with general information on schooling options
(international schools, local schools)
To offer greater support to the relocating employee/family appoint a company
designated school search vendor and initiate required assistance, providing
the school search vendor with the contact details, age of the child(ren) and
preferences of the relocating employee, if any (optional)
Assist with school registrations and deposits for relocating employee with such
an entitlement
6. Pension set-up:
Determine if continued enrolment into existing home/company pension plan is
feasible/applicable (should be determined based on type of assignment package
offered to the relocating employee, duration of Singapore assignment)
Explore other pension plan options, if applicable
Prepare documentation required and enrol the relocating employee in the
selected pension plan
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7. Insurance set-up:
Determine if continued enrolment into existing home insurance plans are
feasible/applicable (should be determined based on type of assignment package
offered to the relocating employee and duration of their Singapore assignment)
Determine if enrolment in host insurance plans are a better or more feasible option
Determine if international coverage is required based on the extent of travel
required by the relocating employee
Prepare documentation required and enrol the relocating employee in the
selected insurance plan
period, assignment objectives, compensation and benets and relocation logistics
of documents/information required from the relocating employee in order to
initiate applicable relocation services
Address concerns and answer questions from employee relocating to Singapore
Coordinate with point of origin HR representative/relocation vendor to
- contact relocating employee and arrange for the brieng
- communicate claims/reimbursements and how these should be paid to the
relocating employee after moving to Singapore, where applicable
- return company assets prior to leaving or on last day of work in the point of
origin, where applicable
- transfer relevant personnel records (e.g. performance feedback forms,
compensation and benets summary, LTIPs etc.), where applicable
9. Singapore immigration:
Conrm duration of Singapore assignment
Provide a list of documentation required by the authorities to support the
application(s) of the relevant pass(es) Note: if documents required are not in
English, translated copies will be required.
Prepare and submit employment/dependant pass applications
Arrange for medical check-up and immunisation, if applicable
Submit request to issue the approved employment/dependant passes upon the
arrival of the relocating employee in Singapore
Arrange for collection of the employment/dependant passes
Conrm employment start date of the relocating employee in Singapore
Determine and provide the relevant support in the home country/point of origin
for early lease break, sale of vehicle(s) or home property management, as
applicable
Coordinate with point of origin HR representative/relocation vendor to arrange
- temporary accommodation in the home country/point of origin and Singapore,
as applicable

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2.18 Post-arrival Activities in Singapore
Contact company designated home search vendor and initiate required
assistance
Provide home search vendor with the contact details, housing budget and
preferences of the relocating employee, if any
Provide relocating employee with an overview of housing options that meet
their housing budgets and lifestyle needs
Assist to review and nalise tenancy agreement, arrange for payment of security
deposits for relocating employee entitled to company-leased housing
Contact company designated orientation vendor/personnel to arrange a suitable
programme
Provide orientation vendor with the contact details and specic requests of the
relocating employee, if any
Coordinate an introduction plan with respective business unit(s)
Facilitate logistics set-up (work-station, computer, employee pass etc.)
Assist with spousal settling in issues, where appropriate
Advise relocating employee on the type of assistance available for the
Arrange and enrol accompanying spouse/partner in the relevant spousal support
activities
Arrange with company designated tax agent/in-house tax specialist for the
brieng
Provide tax agent/in-house tax specialist with the contact and assignment (if
applicable) details of the relocating employee
Follow up with the tax agent/in-house tax specialist to ensure that the brieng
has been conducted
Follow up with the relocating employee to ensure that all queries have been
addressed
6. Implementation of assignment package:
Check that relocating employee has been able to set-up Singapore bank
account(s) to facilitate salary payments
Inform relevant payroll teams of payments and bank account details
Coordinate with required parties to ensure that assignment costs are charged
in accordance with cost allocation agreement between the home/point of origin
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2.19 Immigration Compliance
One of the most important areas to place focus on before the relocating employee can
work in Singapore is compliance with immigration requirements.
HR practitioners often have to manage the expectations of line management in relation
to the start date of assignments; they must also be able to advise on immigration
requirements, potential obstacles, application processes and expected timelines. Some
sources of information HR practitioners could refer to include the MOM web-site and
external immigration advisors.
Business trips into Singapore pose another key challenge to HR practitioners.
The duration of business trips, frequency, nature of activities being performed whilst
on a business trip, could trigger a requirement to obtain an appropriate work pass.
Tax liabilities (refer to Section 3.2) should also be considered.
Business trips into Singapore undertaken by foreign employees, where the purpose
of stay or nature of activities performed during the stay may fall outside the activities
allowed to the employee, could mean requiring an application for the appropriate
work pass.
Business trips which are extended beyond the time frame originally anticipated
could also trigger a requirement to obtain an appropriate work pass; it could also
involve tax liability issues that may need to be addressed.
2.20 Tax Compliance
Reporting of total compensation and benets
Employees relocating into Singapore may be provided with one-time or recurring
allowances/benets in both their home and host locations. Some relocating employees
may also have a split payroll arrangement in place.
It is important that total compensation and benets that relates to Singapore
employment is declared for tax purposes, including payments made overseas.
HR practitioners are typically faced with the challenge of consolidating all related
compensation and benets data in order to facilitate accurate and timely tax ling.
Processes need to be in place to ensure that information on total employment
compensation and benets, from both home and host payrolls/external vendors, and
from any other source, is collated accurately.
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It is also important to understand the types of in-kind benets which should be declared
for tax purposes. Employers contributions to overseas pension plans, long term
incentive plans, staff discounts and long service awards, are just some examples of the
benets in-kind which should be declared for taxation purposes in Singapore.
It is advisable for companies to consult their tax advisors for advice in relation to tax
compliance considerations relating to their global talent.
Tax ling requirements in home country
Depending on the nationality/country of origin of the relocating employee, some may
be subjected to taxation on their worldwide income* (e.g. US citizens / US Greencard
Holders).
HR practitioners should be aware of countries that tax their residents on this basis so as
to better understand the concerns relocating employees may have in relation to their
tax liabilities. Pre-departure tax briengs and tax briengs upon arrival in Singapore
will be able to provide the relocating employee with an overview and understanding of
his/her tax ling obligations in both countries.
2.21 Pension
It is advisable for HR practitioners to be aware of their relocating employees current
pension benets, the extent it is possible for them to remain on their home schemes,
and, where this is not possible, to be able to explain the options available to them (such
as the company or employee funded schemes like the cash-in-lieu of CPF).
2.22 Insurance
It may be difcult for companies to nd local insurance coverage (medical, hospitalisation
and surgical, death and disability) that is comparable to that provided by the relocating
employees home country/point of origin. Relocating employees may not be familiar
with local insurance coverage and HR practitioners should be well advised to explain
what is covered and provide them with options available (company or employee
funded) which they may wish to consider should additional coverage be required.

2.23 Payroll Initiation
It is important to provide the relocating employees remuneration details, start date and
other pertinent information to host and home payroll teams or payroll vendors (where
applicable) on a timely basis. This is especially critical at the start of employment in
Singapore as the relocating employee will need to open a local bank account and then
be enrolled into the host companys payroll system in order to ensure timely payment
of the rst months salary.
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HR practitioners may be approached by relocating employees (who continue to maintain
connections with their home countries), on the possibility of disbursing a portion of
their remuneration in different currencies (home and host) or into the home and host
bank accounts. Having a policy or guidelines with regards to currency selection and
the handling of exchange rate differences may be of help in such situations.
2.24 Home Search Assistance
Relocating employees new to Singapore may not fully appreciate the housing options
available which could be very different from what they are used to at their home
location. Managing the relocating employees expectations upfront and providing them
with general information on the housing market in Singapore is highly recommended.
Engaging the services of housing agents will provide for professional support.
When engaging the services of housing vendors, it is highly recommended that there is
a Service Level Agreement in place between the company and the vendor to ensure that
the needs of both the company and the relocating employee are met. The services of the
vendors must be evaluated by the relocating employee and the company periodically
to ensure that the service and commitment levels of these providers are maintained.
2.25 School Search Assistance
In cases where the school curricula offered in Singapore differ from that of the
relocating employees home country, their child(ren) may need to attend alternative
educational institutions. As such, HR practitioners may need to consider engaging the
services of external vendors to assist with school searches or to provide the necessary
information that can assist the relocating employee in making the appropriate choice.
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FREQUENTLY ASKED QUESTIONS FROM RELOCATING
EMPLOYEES
This FAQ section serves to highlight to HR practitioners some typical questions and
concerns relocating employees coming into Singapore may have.
The answers to many of these questions are often dependent on the policies and
practices of individual companies, their business needs, and the specic circumstances
of the relocating employee concerned.
Where possible, generic answers have been included for reference purposes.
2.26 Relocation Into Singapore
The questions listed below serve to help HR practitioners anticipate common concerns
among relocating employees during the pre-arrival and post-arrival stages of their
relocation.
Job and career prospects
Q: How will opportunities relating to my career progression improve with the relocation
to Singapore?
Q: To what extent could my assignment in Singapore be extended and for how long?
Q: Will a position be available at home upon my return?
Pre-assignment familiarisation trips
Q: What are the main objectives and itinerary of the trip?
A: Please refer to section 2.2 of the handbook for further details.
Q: Can my accompanying dependants (spouse and children) be included in the trip?
Q: Will I be able to conrm my permanent housing and school for my child(ren) during
the trip?
Q: Are there any signicant differences in HR policies between the home country/point
of origin and Singapore and how will these affect me?
Singapore immigration
Q: How long is the processing time for an Employment Pass application?
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Relocation logistics concerns
Q: Is it possible to stopover at Country A instead of ying directly from the home
country/point of origin to Singapore?
Q: Are the costs of relocating my pet included in my relocation entitlement?
Q: Will the company support an extension of my stay at the hotel/serviced apartment if
I am unable to nd permanent housing within the number of days provided under
the policy?
Q: What is included with the temporary accommodation?
Q: Can I claim for excess baggage when I relocate to Singapore?
Pension
Q: Can I be retained in my home country pension plan while in Singapore?
Q: As I am not eligible to participate in the local pension plan, what options are available
to me and to what extent will the company be participating?
Insurance
Q: Will my accompanying dependants and I be covered under an international insurance
plan while in Singapore?
Q: How does the local medical insurance coverage compare to my home plan.
Q: Will I be supported for the difference in monetary terms?
Q: Will I be covered for dental?
Q: Am I covered by the scheme while I am travelling on business overseas?
Payroll
Q: Is there any payroll/income tax withholding in Singapore?
A: There is no payroll/income tax withholding in Singapore.
Q: Can my salary/assignment allowances be paid in another currency (e.g. USD)?
Q: Can my salary/assignment allowances be paid in both home country/and Singapore
based on a pre-agreed percentage?
Q: My accompanying dependants will be relocating to Singapore at a later stage; how
would this affect the calculation of my assignment allowances/benets entitlement?
Q: Can I get an advance on my salary?
Q: How do I receive my salary if I do not yet have a Singapore bank account?
Q: When do I receive my rst pay?

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Post-arrival tax brieng
Q: What will be covered during the tax brieng?
A: Please refer to section 2.10 of the handbook for more details.
Q: What are my tax obligations in Singapore?
Q: Will I have any assistance in ling my annual tax return?
Orientation/settling-in programmes
Q: What are the types of clubs/associations that I can join in Singapore?
Q: As a Returning Singaporean who has been out of the country for a few years, are
there any suitable orientation/familiarisation programmes my family and I could
enrol in?
Home search assistance
Q: Will the company assist to pay the security deposit and agent fees upon securing
permanent housing?
Q: Will the company assist to review the tenancy agreement with the landlord?
Q: Will I be provided with time-off to search for my permanent housing and eventually
move into my new home?
School search assistance
Q: Where can I get information on the schooling system in Singapore?
Q: Will the company assist to pay the administration deposit upon securing a place for
my child(ren)?
A: Please refer to the links provided under section 2.3 of the handbook for more
information.
Spousal assistance
Q: What type of assistance is provided for my accompanying spouse/partner?

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OUTBOUND
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3. RELOCATION ACTIVITIES AND MARKET PRACTICES
SINGAPORE OUTBOUND TRANSFERS
PRE-DEPARTURE ACTIVITIES
3.1 PRE-DEPARTURE HR BRIEFING
Objective:
Pre-departure HR briengs would cover both employees who are departing for their
home locations after a period of assignment in Singapore as well as those who are
being sent out on assignments to other host locations from Singapore.
Market Practice:
Many Singapore companies provide such pre-departure HR briengs themselves i.e.
they are conducted by their own HR personnel in-house. Many global companies have
outsourced certain relocation functions and engaged the services of external relocation
vendors to conduct some aspects of these briengs. The briengs conducted in-house
by HR practitioners would typically focus on assignment objectives and career related
discussions.
The section that is outsourced to external consultants can be based on a standard
programme outline, or customised according to the requirements of the company/facts
and circumstances of the relocating employee.
Regardless of who conducts them, these briengs are critical for ensuring the smooth
relocation of the employee(s) and to ensure that compliance requirements have been
taken care of where necessary.
Key Considerations:
Pre-departure HR briengs are conducted to inform the relocating employee of his/
her end-of-assignment activities and of the steps to be taken by both the relocating
employee and the company prior to the employees departure from Singapore.
It is essential that HR practitioners ensure that the relocating employee is fully aware of
his/her obligations, the various activities involved in the move and estimated timelines
so that so that they will have a holistic understanding of the processes. This will also
ensure that the relocating employees expectations are properly met and that they are
well prepared to handle the move.
Discussion points which should be covered are given below; the rst list is a general
one for all relocating employees (covering both employees who are returning to their
home locations after completing their assignments in Singapore, as well as for those
being sent by Singapore employers to a foreign host country on assignment). The
second list covers topics which are specic to the second category above.
s
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Common topics which may be discussed with all relocating employees include:
Types of relocation support provided and vendor contacts
List of pre-relocation activities to be completed, steps to be taken and estimated
timelines involved
Return of company assets which are with the relocating employee e.g. laptop and
other computer peripherals, mobile phones, keys to cabinets/drawers, manuals,
employee passes etc.
Deregistration from certain benet plans (e.g. pension, medical, insurance) where
applicable
Tax clearance requirements for non-Singapore citizens
Claims, reimbursements and payment procedures
Details of payroll transfer dates and transfer of relevant personnel records to the
new location.
Topics specic to Singapore employees relocating to a foreign host location include:
Review of assignment letter including compensation and benet elements
Contributions to the Central Provident Fund Board; whether these will continue
under the assignment terms and the implications if the contributions cease (for e.g.
this will be signicant to employees who have housing loans in Singapore and are
using the CPF funds to service the loan)
Tracking and monitoring of the tax implications of LTIPs after relocating out of
Singapore
The expectations of the company in terms of the performance levels to be met and
end results/objectives of the assignment
How the employee will be integrated back into the Singapore company at the end of
his/her assignment
The HR contact at the new host location and a brief overview of information and
guidance that the host HR practitioner will be able to provide.
Overseas Singaporean Portal for Singaporeans posted overseas
www.overseassingaporean.sg
Information on returning to Singapore for Singaporeans repatriating back to
Singapore

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3.2 PRE-DEPARTURE TAX BRIEFING
Objective:
Pre-departure tax briengs are conducted to provide the relocating employee with an
understanding of their Singapore tax obligations before repatriation* (in the case of
non-Singapore citizens) and of such obligations while on assignment (in the case of
employees being sent to overseas host locations).
Market Practice:
It has been found that companies generally provide pre-departure tax briengs (either
internally or through their tax agents) in the case of employees returning to their
home countries after completing their assignments as this involves statutory ling
requirements to be complied with in Singapore.
When sending employees on overseas assignments, companies tend to focus on the
tax compliance requirements at the host locations (arranging for tax agents to assist
with the host countrys tax ling needs) but not many companies arrange for assistance
or advice to be rendered to the departing employee in respect of their Singapore tax
obligations, where applicable, during their overseas assignments.
Key Considerations:
Employees on Assignment Overseas
Providing tax briengs to the relocating employee who is being sent on assignment
overseas will provide them with an understanding of the tax treatment of overseas
sourced income in Singapore, and of their tax ling obligations (in Singapore) while
living overseas.
Repatriating Employees
For the above group, the tax brieng provides the relocating employee with an overview
of key documents to be submitted to the Inland Revenue Authority of Singapore (IRAS),
tax ling deadlines and income withholding obligations of their employer during the
tax clearance process.
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During the tax briengs for both the above groups, the following areas may be discussed
with the relocating employee:
Tax residency status
Tax rates
Tax treatment of the relocating employees remuneration package and non-
employment income in Singapore, where applicable
Review of tax implications of LTIPs after relocating from Singapore
Tax clearance procedures when leaving Singapore (for non-Singapore citizens).
These briengs can be conducted in-house by HR practitioners, or outsourced to
external tax agents.
www.iras.gov.sg

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3.3 SINGAPORE IMMIGRATION
Objective:
This section considers the Singapore immigration requirements that have to be
complied with by the company and the relocating employee before his/her departure
from Singapore. It should be noted that these are regulatory requirements and that
non-compliance may affect a non-Singapore citizen employees future re-entry into
Singapore.
Market Practice:
Generally all companies provide immigration support to their employees (non-
Singapore citizens) who are repatriating back to their home countries after completion
of their assignment in Singapore.
There is no immigration requirement to be complied with in Singapore in the case of
employees who are Singaporeans or Singapore Permanent Residents being posted to
foreign host locations. Hence such support is not required.
Key Considerations:
Singapore Citizens
Typically no action is required here as Singapore citizens are allowed to travel in-and-
out of the country without any restrictions, even for long periods of time.
Singapore permanent residents can maintain their permanent residence (PR) status
during their overseas assignments. However, permanent residents overseas must
ensure the validity of their re-entry permits. It is essential that Singapore permanent
residents hold a valid re-entry permit to allow them to re-enter Singapore whilst
retaining their Singapore permanent residency status.
The relocating employee and their accompanying dependants will have their passes
cancelled prior to their departure from Singapore.
The following should be addressed to initiate the pass cancellation process:
Documentation requirements
Processes and timelines.
This is to provide the relocating employee with details of the required steps to be
taken prior to his/her departure (and familys departure, where applicable), including
documents that need to be submitted to the immigration department and the timeline
involved.
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The detailed process on cancellation of passes, documents required for submission
and the timelines involved can be found at the Ministry of Manpowers website.
The discussion is typically initiated by the companys HR practitioner while
implementation may be outsourced to external immigration vendors.
Immigration and Checkpoints Authority
www.ica.gov.sg
www.mom.gov.sg

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3.4 HOUSING ASSISTANCE
Objective:
This section provides the types of housing assistance that companies can look to
provide to their relocating employees.
The type of support will vary according to whether it is being provided to employees
who are relocating back to their home locations after their assignment in Singapore
or if it is being provided to the companys local employees who are being sent on
overseas assignment.
Market Practice:
The 2011 Relocation Practices for Incoming Global Talent to Singapore Survey
commissioned by MOM shows that more than 80% of foreign employees who are
working in Singapore on expatriate terms are provided with housing support by their
employers. This support would include housing lease closure when the employee
returns home after concluding their assignment.
Foreign employees who are on non-expatriate terms, however, are typically provided
with limited housing support, which may include recommending housing agents when
the employee arrives in Singapore. In such cases, companies will leave the termination
of the lease to the employee to handle (mainly with assistance from the housing agent
before they leave Singapore.
The third group to be considered would be local employees (typically Singaporeans
or Singapore permanent residents) who are being sent on overseas assignment. It is
likely that limited support is also provided to this group of relocating employees who
have the option of leasing or selling the properties they are holding in Singapore.
It should be noted that some global companies do have policies which support home
sale or home lease programmes (e.g. providing reimbursement for agent fees related
to home sale costs) or home maintenance support costs (e.g. keeping the home in
good condition) during the period of the employees overseas assignment. However
this is not widely provided for in Singapore.
Key Considerations:
In the case of expatriate employees who are provided with corporate housing, the
companys housing agent or destination service provider should also assist with lease
termination, including the retrieval of the deposit paid.
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In the case of foreign employees who are not on expatriate packages and are leaving
Singapore and local employees being sent on overseas assignments, companies would
need to consider the extent of support they would like to provide.
Depending on existing housing arrangements (owned or rented property), the relocating
employee should be provided with an overview of key areas/steps to be considered in
relation to the considerations below, prior to their relocation:
Leaving the property vacant
Renting the property
Selling the property
Terminating the lease agreement.
Where employees need to relocate due to business needs of the company, and as a
result need to break housing leases, companies may consider if any nancial assistance/
support is to be provided to cover the lease break fees as a result of the move.
The costs associated with this benet will involve the following:
Payment to housing agent or destination service provider for assisting with the lease
termination, in the case of expatriate employees
If a lease break is required due to the employee being relocated before the end of his/
her lease term, the company may need to settle the lease break costs based on the
terms of the tenancy agreement.
The type of housing assistance provided to relocating employees can be reviewed by
the HR practitioner or outsourced to a housing agent who has good knowledge of the
processes relating to the sale/rental of property and of the challenges relating to early
lease termination/sale of property.
Housing Development Board
www.hdb.gov.sg
List of registered estate agents/salespersons
www.cea.gov.sg

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3.5 EDUCATION ASSISTANCE
Objective:
The above activity is to provide the relocating employee with information relating
to withdrawing his/her child(ren) from school(s) in Singapore upon repatriating or
relocating out of Singapore.
Market Practice:
An employee relocating out of Singapore is typically not provided with any education
assistance as schools normally only require that the students parents inform them of
the need to withdraw his/her child(ren) from the school.
Unlike getting a place in school which may be a complicated process, withdrawal is
typically a straight forward one.
Key Considerations:
The following should however be highlighted to the relocating employee:
The need to notify the school of withdrawal in a timely manner
Request for school leaving certicates, testimonials and the childs school records
since these documents will be required when applying for school admission in the
new assignment or home location
Request for refund of deposit paid upon enrolment, where applicable, especially for
non-local schools
Explore possibility of reserving a place at the current school if there is the possibility
or intention of returning to Singapore in the near future.
Where the deposit paid is refunded directly to the relocating employee, a process
should be in place for the company to retrieve this from the relocating employee, if
schooling has been a benet provided for by the company.
Information on school admissions for Returning Singaporeans
www.moe.gov.sg/education/admissions/returning-singaporeans/

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3.6 RELOCATION LOGISTICS SUPPORT
Objective:
The above relates to the logistical support the company provides to the relocating
employee and his/her family (if applicable) upon repatriation to their home locations or
moving to a new host country.
Market Practice:
Regardless of assignment terms while in Singapore, relocation support is usually
provided to all employees relocating out of Singapore. Employees who are leaving
Singapore for an overseas assignment may receive greater relocation support than
repatriating employees (e.g. pre-assignment trips) but this will depend on the companys
policy.
Key Considerations:
The mode and extent of support provided would depend on the company policy. The
benet entitlement would generally also vary according to the category or seniority of
the relocating employee.
Companies also have the option of providing a cash allowance to the relocating
employee who then takes care of logistics himself/herself. Alternatively, companies
may engage relocation vendors to provide the appropriate support.
Singapore and Non-Singapore Citizens
Regardless of whether the relocating employee is a Singaporean or non-Singaporean
citizen, the basic assistance that should be provided should cover the following areas:
Flight to the new location for the relocating employee and accompanying dependants.
Temporary accommodation at the new location for a minimum period while the
relocating employee sources for permanent accommodation
Shipment of personal effects to the new location.
Companies need to evaluate the pros and cons of a lump sum payment to cover
logistics arrangements as opposed to vendor engagements. The former method may
be easier and simpler to manage by the company but may result in the relocating
employee needing to spend more time assessing different vendors and managing
them. This in turn is likely to have an impact on their ease of integration into the new
location while they deal with the logistics of the move. Tax implications of providing
for a lump sum payment and the key issues to be aware of in order to be able to claim
this as a non-taxable allowance, should also be considered.
Where companies frequently send their employees abroad, it may be more cost
effective to consider engaging an external vendor to manage these moves.

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3.7 PENSION / INSURANCE
Objective:
The coverage accorded by pension and insurance plans is critical to the relocating
employee. The HR practitioner or the external benets consultant should thus:
Provide relocating employees with an overview of the potential impact the relocation
may have on their existing pension and insurance benets
Address the steps required to minimise any adverse impact on the benets derived
from these plans resulting from the relocation.
Market Practice:
The pension needs of Singapore citizens/permanent residents are provided for by their
accounts maintained with the Central Provident Fund (CPF) Board. Companies typically
continue to make voluntary CPF contributions during the overseas assignments of their
relocating employees.
For non-Singapore citizens, companies will typically assess the portability of the
relocating employees existing pension plans and maintain similar provisions in the
new assignment location where possible.
In terms of insurance, companies can enrol their relocating employee in the local plans
of their new assignment location or with an international plan such as Aetna or Cigna.
Companies typically enrol employees who are on assignment in the international plan
while their locally hired employees are enrolled on the local insurance plan.
Key Considerations:
Relocating employees should be informed of the portability of their existing pension
and insurance plans to their new assignment location and of any adverse impacts on
these plans. For relocating employees covered under an international insurance plan,
this should in principle be able to move with the relocating employee.
Relocating employees who are Singapore citizens or permanent residents should be
informed of how the company will be handling the voluntary contributions to be made
to the CPF during their overseas assignment e.g. if company contributions are made to
the CPF Board or paid in cash to the relocating employee.
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For portable pension and insurance plans, HR practitioners should inform the relevant
benets specialists on the change in employment location as well as the effective date
of change.
Where existing insurance plans are not portable, steps should be taken to inform and
deregister the relocating employee from the existing plans in Singapore. Alternative
options at the new location should be evaluated and considered based on the coverage
provided by the existing plans and any additional coverage required at the new location
(e.g. coverage due to being at a hardship location). In such cases, the related cost of
such plans to the company is to be evaluated.
Your companys corporate Reward/Pensions team
External benets consultants who specialise in pension/benets advisory and
administration
www.cpf.gov.sg

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RELOCATION CHECKLIST
The relocation checklist is aimed at providing HR Practitioners with a quick reference
guide by highlighting the key steps to be taken when relocating their employees.
The checklists have been divided into 2 main categories as follows:
1. Relocating employees who are Singapore citizens or Singapore Permanent Residents
(SPRs) who are being sent out of Singapore on assignment;
2. Relocating employees who are non-Singapore citizens repatriating from Singapore.

In each of the above categories, the checklists cover the following activities:
Pre-departure activities in Singapore;
Post-arrival activities in the host country (for relocating Singapore citizens and
SPRs being sent on overseas assignment).
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SINGAPORE CITIZEN/PERMANENT RESIDENT EMPLOYEES
3.8 Pre-departure Activities in Singapore
1. Identify relocation entitlements of the relocating employee based on the companys
assignment policy or agreed relocation package and determine the date of transfer
2. Inform host HR representative of the relocation and provide details as below, as
applicable:
Details of the relocating employee
Conrmed/estimated employment starting date
Type of relocation assistance entitled to
Allowances/benets provided
Relocation vendors
Travel/hotel agents
Immigration vendors
Tax agents
Housing agents
4. Immigration services:
Conrm duration of overseas assignment.
Determine if a visa is required for entry into the host country
Arrange medical check-ups and immunisations, if necessary
- Determine the appropriate type of visa/pass(es) to be obtained
- identify list of documents required by the authorities to support the application
of the relevant work pass(es)
- submit appropriate documentation for work pass application
- arrange for collection of the work pass(es)
5. Pre-assignment familiarisation trip:
Determine length of trip to the host country
Co-ordinate with host HR representative to arrange ights, hotel stay and
programme outline with the preferred service providers
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6. School search assistance:
Co-ordinate with host HR representative to
- contact company designated school search vendor to initiate required assistance
- provide school search vendor with the contact details, age of the child(ren) and
7. Pension set-up:
Determine if enrolment in the host countrys national pension plan or companys
existing pension plan is feasible/applicable (should be determined by/reective of
the type of assignment package offered to the relocating employee and duration
of his/her overseas assignment)
Explore other pension plan options, if applicable
Prepare documentation required and enrol the relocating employee in the selected
pension plan
8. Insurance set-up:
Determine if continued enrolment into existing home insurance plans is feasible/
applicable (should be determined by/reective of the type of assignment package
offered to the relocating employee and duration of his/her overseas assignment)
Determine if enrolment in host countrys insurance plans is a better or more
feasible option
Determine if international coverage is required based on the extent of travel
required by the relocating employee
Prepare documentation required and enrol the relocating employee in the selected
insurance plan(s)
Contact relocating employee to arrange for meeting dates/times
Perform salary withholding procedures to ensure compliance with tax clearance
requirements for Singapore permanent resident employees, if applicable
Provide assignment-related documents to relocating employee and review details
of assignment policy and entitlements
of documents/information required from the relocating employee to initiate
applicable relocation services
Address concerns and answer questions from relocating employees moving out
of Singapore
Communicate claims/reimbursements and how these should be paid to the
relocating employee after moving out of Singapore
Return of company assets prior to leaving on the last day of work in Singapore
Transfer relevant personnel records (e.g. performance feedback forms,
compensation and benets summary, LTIPs etc.)
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Conrm employment start date of the relocating employee in the host country
Determine and provide the relevant support in Singapore for early lease break,
sale of vehicle(s) or home property management, if applicable
Arrange for pre-move survey and shipment of personal effects
Arrange relocation ight/s to the host country
Arrange for temporary accommodation in Singapore, if applicable
Co-ordinate with host HR representative to arrange temporary accommodation in
the host country
in temporary accommodation and communicate entitlements to relocating
employee

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3.9 Post-arrival Activities in Host Country
- contact company designated home search vendor and initiate required
assistance
- provide home search vendor with the contact details, housing budget and
- contact company designated orientation vendor/personnel to arrange a suitable
programme
- provide orientation vendor with the contact details and specic requests of the
relocating employee, if any
- contact relocating employee and arrange for the briengs
- prepare an introduction plan with respective business unit(s)
- initiate logistics set-up (work-station, computer, employee pass etc.)
- assist with spousal settling in issues, where appropriate
Advise relocating employee on the types of assistance available for the
Co-ordinate with host HR representative to arrange and enrol accompanying
spouse/partner in the relevant spousal support programmes
- arrange for the brieng with the company designated tax agent/in-house tax
specialist
- provide tax agent/in-house tax specialist with the contact details of the relocating
employee
- follow up with the tax agent/in-house tax specialist to ensure that the brieng
has been conducted
Follow up with the relocating employee to ensure that all queries are addressed
6. Implementation of assignment package:
Check that relocating employee has been able to set-up bank accounts in the host
country so as to facilitate salary payments
Inform Singapore and host country payroll teams of relevant assignment payments
and bank account details
Co-ordinate with relevant departments to ensure that assignment costs are
charged in accordance with cost allocations agreed between Singapore and host
business entity

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NON-SINGAPORE CITIZEN EMPLOYEES
3.10 Pre-departure Activities in Singapore
1. Identify repatriation entitlements of the relocating employee based on the companys
assignment policy or agreed relocation package and determine the last day of work
in Singapore
2. Housing assistance:
Notify relevant housing agents to initiate termination of housing lease and serve
the required notice period
Ensure security deposits/refunds are returned, where applicable
3. Education assistance:
Conrm last day of school for the child(ren)
Notify relevant schools of the departure of the child(ren)
Ensure school deposits/refunds are returned, where applicable
Arrange with company designated tax agent/in-house tax specialist for the brieng
Provide tax agent/in-house tax specialist with the contact details of the relocating
employee
Provide tax agent/in-house tax specialist with the current years compensation
details for tax equalisation settlement (where applicable to employees who are
tax equalised during the assignment period) and tax clearance purposes
Withdrawal from benets plans in Singapore, where applicable
Where eligible, prepare documents required for enrolment in the home country/
new location national pension/insurance plans, as required
Where this is not possible, consider options available and assess the ease of
portability of existing plans for continued coverage in the home country/new
location
Perform salary withholding procedures to ensure compliance with tax clearance
requirements
Communicate claims/reimbursements and how these should be paid to the
relocating employee after moving out of Singapore
Return of company assets prior to leaving on last day of work in Singapore
Transfer of relevant personnel records (e.g. performance feedback forms,
compensation and benets summary, LTIPs etc)
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Conrm departure date of the relocating employee
Arrange for pre-move survey and shipment of personal effects
Arrange relocation ights to the home country/new location
Arrange temporary accommodation in the home country/new location and
Singapore, as applicable
Contact company designated home management vendor and initiate required
assistance to terminate housing lease in the home country/point of origin etc., as
applicable
8. Singapore immigration:
Arrange for employment/dependant pass cancellation within 7 days upon
assignment termination
Return the employment/dependant passes within 7 days from the date of
cancellation
9. Cessation of assignment package:
Inform Singapore and home country payroll teams to cease relevant assignment
payments upon conrmation of last working day in Singapore
Withhold all monies due to the relocating employee for tax clearance purposes,
where applicable

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3.11 Immigration Compliance
This includes being provided with sufcient lead time to initiate and complete all end of
assignment immigration related activities. For non-Singaporeans being sent overseas,
HR practitioners must ensure that the Singapore employment pass is cancelled at the
appropriate time to ensure that the relocating employee and accompanying family hold
valid immigration passes to remain in Singapore before moving to the new location.
It is for example important for HR to understand if the accompanying family will leave
earlier, at the same time, or later due to schooling considerations, spouse/partner job
opportunities etc.
3.12 Tax Compliance
HR practitioners need to ensure that in the case of non-Singaporean employees who
are relocating overseas, the company must comply with the Income Tax regulations.
They must ensure that tax clearance returns are initiated and any tax payable by the
relocating employee is settled prior to their departure from Singapore, otherwise the
company may be obligated to clear any outstanding balances. It is important for HR to
explain this process ahead of time to the relocating employee so they can plan their
cash ow.
It is also important that processes are in place to ensure that allowances/bonus amounts
paid out after the cessation of the Singapore assignment, but related to Singapore
employment, are reported for Singapore taxation purposes.
3.13 Central Provident Fund (CPF) Deregistration
HR practitioners need to be conversant of the CPF regulations as applicable to
Singaporeans who are relocating to work overseas. They can then be in a position to
explain the requirements to the relocating employees concerned.
In the case of relocating employees who are Singapore Permanent Residents (SPR) and
are relocating/repatriating to a third location or their point of origin, HR practitioners
must be able to advise on the circumstances under which the funds can be withdrawn.
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FREQUENTLY ASKED QUESTIONS FROM RELOCATING
EMPLOYEES
This section serves to highlight to HR practitioners some typical questions and concerns
relocating employees moving out of Singapore may have.
The answers to many of these questions are often dependent on the policies and
practices of individual companies, their business needs, and the specic circumstances
of their relocating employee(s) concerned.
Where possible, generic answers have been included for reference purposes.
3.14 Relocation Out of Singapore
The questions listed below serve to help HR practitioners anticipate common concerns
employees relocating out of Singapore may have.
Pre-departure HR brieng
Q: How and when will I get my last Singapore pay cheque?
Q: Why does my nal months salary need to be withheld even if I am tax equalised?
Q: How and when will I get the reimbursements paid for my submitted claims?
Q: Can I close my bank account(s) (and any other links to Singapore specic services)
in Singapore?
Q: Will I be taxed on the Long Term Incentive Plans? If yes, who is responsible for the
tax liability?
Pre-departure tax brieng
Q: What are my tax obligations before and after leaving Singapore?
A: Please refer to section 3.2 of the handbook for more details
Singapore immigration
Q: How many days can I/my dependants remain in Singapore after cancelling the
Employment / Dependant Passes?
A: Generally, all Employment and Dependant Pass holders are allowed to remain in
Singapore 30 days after the passes have been cancelled, unless separate extension
has been requested with the MOM/ICA.
Q: Should my Singapore Permanent Resident status expire during the overseas
assignment / after I leave Singapore, will the company assist in getting it renewed?
Housing Assistance
Q: Will the company provide any nancial support should there be lease break fees
incurred?
Q: Will home property management services be provided if I am unable to sell/rent my
property before departing from Singapore?
Q: Will I be supported for warehousing of personal items during the period of
assignment if I lease my house?
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Education Assistance
Q: Will my child be able to enrol into an International School in Singapore upon my
return to Singapore after my assignment?
Relocation logistics concerns
Same questions in 2.26 apply
Pension / Insurance
Q: Once I deregister from the current pension scheme, will I be able to withdraw the
funds?
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4 RELOCATION PROCESS FLOWCHART
The owcharts below provide a visual depiction of the relocation process covering
each stage of a move, namely:
Pre-arrival activities before the employees acceptance of the assignment;
Pre-arrival activities after the employees acceptance of the assignment;
Post-arrival activities upon the arrival of the employee in the assignment location;
and
Pre-departure activities to be conducted at the current location prior to the employees
move to the assignment location.
The owcharts should be viewed together with the relocation checklist which aims to
provide HR Practitioners with the specic steps needed in the various stages of the
relocating employees move to Singapore or the new assignment location.
4.1 Pre-arrival activities before the employees acceptance of the assignment to
Singapore/new assignment location
Note: This could be a Singapore inbound or outbound assignment.
Obtain internal
assignment
approvals based
on estimated
assignment
costings
Prepare
assignment
documents and
identify relocation
entitlements
based on
applicable policy
Conduct pre-
arrival HR
briengs to
discuss the
assignment
package with
the relocating
employees
Arrange 4 to 6 days
pre-assignment
familiarisation
trips, where
provided
Provide school
search assistance
in Singapore/
new assignment
location
+
Legend
Indicates subsequent activities
Indicates concurrent activities
+
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Legend
+
Initiate
immigration
services, where
applicable
Identify and
review suitable
insurance plans
for the relocating
employees
Identify and
review suitable
pension plans for
the relocating
employees, where
applicable
+
+
+
Enrol relocating
employees in
the appropriate
insurance plans
Enrol relocating
employees in
the appropriate
pension plans,
where applicable
Perform the
relevant pre-
departure
activities in the
current location,
where applicable
as shown in 4.4
+
4.2 Pre-arrival activities after the employees acceptance of the assignment to
Singapore/new assignment location
Initiate relevant
relocation logistics
support (in line
with Companys
relocation policy)
Obtain
immigration
approvals, where
applicable
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4.3 Post-arrival activities upon the arrival of the employee in Singapore/new
assignment location
Initiate/Provide
relevant
home search
assistance
Initiate
orientation/
settling-in
programmes,
where provided
Conduct
post-arrival HR
briengs and
on-boarding
procedures
Provide relevant
spousal/partner
assistance,
where applicable
Arrange /
Conduct
post-arrival
tax briengs,
where provided
Initiate payment
of employment
allowances/
benets
+
Legend
+
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4.4 Pre-departure activities to be conducted at the current location prior to the
employees move to Singapore/new assignment location
Conduct
pre-departure
HR briengs
to address
relocation
concerns/logistics
Review and
withdraw from
relevant pension
and insurance
plans, where
applicable
Cancel relevant
immigration
documentations,
where applicable
Terminate
corporate lease,
where applicable
Notify relevant
schools of the
departure and
withdrawal of
the child(ren)
+ +
Initiate relevant
relocation
logistics support,
as provided
Cease relevant
employment/
assignment
package
payments
Arrange/
Conduct pre-
departure tax
briengs, where
provided
+ +
Legend
+
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5. UNDERSTANDING RELOCATION COSTS TO THE COMPANY
Companies should understand the cost of relocating their employees to and out of
Singapore for budgeting and cost management purposes.
Companies should consider preparing cost estimates for every move based on the
assignment compensation and benets provided to the relocating employee, plus the
estimated cost of relocation support provided.
Depending on the employee category and assignment type, the relocation support
provided can be based on one of the following:
An expatriate approach where the relocating employee is provided with full
relocation assistance.
A local plus approach where the relocating employee is provided with initial and
limited on-going relocation support.
A local approach where the relocating employee is provided with relocation support
that is restricted to coverage of the basic activities required.
By capturing all costs relating to the relocation and categorising them appropriately,
companies will be in a position to look into areas of cost containment/reduction, and
possibly, the return on investment from their relocating employee(s).
5.1 Further Tax Deduction (FTD) Scheme
The FTD scheme was introduced by the Government to assist companies in defraying the
cost of recruiting/relocating selected global skilled professionals (P1, P2, Personalised
Employment Pass holders and Singaporeans/Permanent Residents of equivalent
standing) by allowing a further tax deduction claim when ling the corporate tax return.
This scheme is available until 2013.
Under this scheme, the maximum amount that companies can claim as qualifying
relocation expenses is S$15,000 per employee for a P1 Employment Pass Holder and
S$5,000 per employee for a P2 Employment Pass Holder.
For employees relocating with their spouse and unmarried children under 21 years of
age, expenses incurred on their one-way relocation airfare, baggage allowance and
temporary accommodation costs would qualify as deductible expenses. These would
be subjected to a cap of S$5,000 per spouse and S$2,500 per qualifying child, up to a
maximum of 2 children.
Companies are able to claim for qualifying recruitment and relocation expenses up to
a maximum of S$275,000 per assessment year.
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Companies cannot claim further tax deduction if:
they already enjoy government grants, incentives or any other government assistance
schemes that offset the recruitment or relocation costs of global talent;
an overseas employee is recruited through intra-company transfer. Intra-company
transfer refers to a transfer between companies in the same group, which is
dened for tax purposes to include subsidiaries and associates.
For example: an employee who has worked for Company A in Singapore, before being
sent overseas to a related Company B, and was subsequently sent back to Company A,
is not eligible for the scheme. An exception would be if the employee had been recruited
by and worked for the overseas Company B rst, then transferred to Company A in
Singapore. In this case, the local company would be able to claim further deduction for
the costs of relocating the employee to Singapore only.
Source: MOM website, Income Tax Act (Chapter 134, Section 14L)
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5.2 Relocation Cost Estimates
Presented below are relocating cost estimates covering three scenarios:
Scenario 1: A relocating employee with family on expatriate terms relocating into
Singapore;
Scenario 2: A new foreign sourced hire with family on non-expatriate terms relocating
into Singapore; and
Scenario 3: A relocating employee with family on expatriate terms relocating from
Singapore to Shanghai, China.
The assumptions on which the cost estimates have been prepared are also provided
for better clarity. Amounts indicated are estimates only.
Scenario 1: P1 pass holder, Intra-company transferee on expatriate terms
Employee Prole Global Assignee with a multinational company
Family Size 4 (Married with spouse and 2 children)
Position Level Senior Management
Host Country Singapore
One-time Relocation Costs: (SGD)
Pre-assignment familiarisation trip
- Airfare (round trip business class) 12,248
- Hotel accommodation for 5 days (SGD 325 per day) 1,625
- Per diems for 5 days (SGD 207 per day) 1,035
- Relocation assistance (Orientation, Home Search, School Search) 3,491
Departure management (at home location) 1,000
Relocation airfare (one-way business class) 17,688
Relocation - Air shipment 4,825
Relocation - Sea shipment 18,497
Temporary accommodation in Singapore - 30 days 12,000
Settling-in program (one-day accompanied) 1,164
Immigration services 2,700
Tax services 7,500

TOTAL ONE-TIME RELOCATION COSTS 83,773

* Estimated gures may vary according to individual circumstances and be subjected to ination
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Notes and Assumptions:
Employee prole It has been assumed that the calculations will be based on an employee
prole of a global assignee of senior management status and with a family
size of 4. The global assignee and his/her family will relocate to Singapore
on full expatriate terms.
According to the results of the 2011 Relocation Practices for Incoming
Global Talent to Singapore Survey, foreign executives on expatriate terms
in Singapore are mostly provided with full relocation assistance. This has
been taken into consideration in the calculation.
Pre-assignment familiarisation trip A customised pre-assignment visit to provide an overview of the living
conditions in Singapore for the foreign executive and his/her spouse.
It has been assumed that the pre-assignment trip will be for a duration
of 5 days and that the company will reimburse for return airfare, hotel
accommodation, per diems, as well as an orientation programme conducted
by a qualied relocation consultant. The orientation programme will
include a familiarisation tour of Singapore, home search and school search
assistance.
Airfare (round trip, business class) It has been assumed that a roundtrip business class airfare for the foreign
executive and his/her spouse to Singapore will be reimbursed by the
company. The estimated cost of SGD 6,124 per person is based on an
average business class return airfare from key departure locations (Hong
Kong, Sydney, London, Mumbai and New York) to Singapore for a family
size of 2. Source for airfares - www.expedia.com.
Hotel accommodation - SGD325
per day (up to 5 days in Singapore)
It has been assumed that the company will reimburse for reasonable and
actual accommodation costs in Singapore for up to 5 days.
The estimated cost of SGD 325 per day is based on average daily rate for a
double room in a 4-star and above hotel in Singapore.
Source for hotel rates - www.expedia.com
Per diem allowance - SGD 207 per
day (up to 5 days in Singapore)
Per diem allowance refers to the daily allowance given to employees on
overseas trips (usually for business purposes). The allowance is meant
to cover certain living expenses incurred overseas such as the cost of
meals, transport and other incidental items like laundry, baggage handling,
telephone calls, internet service and faxes.
It has been assumed that the company will reimburse the foreign executive
with a per diem allowance of SGD 207 per day for 5 days during the pre-
assignment familiarisation trip.
Relocation assistance - 3 days
(Orientation, Home Search and
School Search)
Three-day program conducted by a qualied relocation consultant, paid for
by the company includes orientation tour, home search and school search
programs.
The cost has been estimated for use in this cost projection only, and may
differ from actual fees charged by relocation vendors.
Relocation assistance Orientation
(one-day accompanied)
A one-day customised orientation program conducted by a qualied
relocation consultant, paid for by the company to provide a familiarisation
tour and comprehensive guidelines and practical tips on living in Singapore.
Relocation assistance Home
search (one-day accompanied)
A one-day home nding programme conducted by a qualied relocation
consultant together with a housing agent, paid for by the company to
provide guidance on Singapores property market, rental procedures and
site viewings.
Relocation assistance School
A one-day school search programme conducted by a qualied relocation
consultant, paid for by the company to provide information on the education
system in Singapore, guidance on enrolment procedures and visits to
selected schools.
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Departure management (at home
location)
The departure management cost of SGD 1,000 has been estimated for use in
this cost projection only. Please note that the cost may vary according to the
actual home location and excludes any actual costs incurred for lease break
on property and the loss arising from the sale of car.
Relocation airfare (one-way
business class)
It has been assumed that a one-way business class airfare for the foreign
executive, spouse and accompanying children to Singapore will be
reimbursed by the company. The estimated cost of SGD 4,422 per person
is based on an average business class one-way airfare from key departure
locations (Hong Kong, Sydney, London, Mumbai and New York) to Singapore
for a family size of 4. Source for airfares - www.expedia.com.
Relocation shipment - air and sea Based on general market practices, it has been assumed that the company
will bear the costs of shipment (40 foot container - sea and 750 lbs - air) for a
family size of 4 to Singapore for household and personal effects belonging
to the foreign executive and his/her family.
The estimated cost is based on an average shipment costs from key
departure locations (Hong Kong, Sydney, London, Mumbai and New York)
to Singapore obtained from relocation vendors.
Temporary accommodation in
Singapore - 30 days
Based on general market practices, it has been assumed that the company
will reimburse for reasonable and actual accommodation costs for a period
up to 30 days upon arrival in Singapore.
The estimated cost of SGD 12,000 is based on published rates of a
deluxe 2 bedroom apartment in Singapore. Please note that temporary
accommodation cost which may be incurred in the home location has been
excluded in this calculation.
Settling-in program (one-day
accompanied)
A one-day settling-in programme conducted by a qualied relocation
consultant, paid for by the company to provide comprehensive settling-in
services. This cost is estimated for the purpose of this cost projection only
and may differ from actual fees charged by relocation vendors.
Immigration services It has been assumed that the company will engage a vendor to assist
the foreign executive and his/her family members with the application of
employment pass and dependent passes.
The cost of SGD 2,700 has been estimated for use in this cost projection
and may vary from the actual charges imposed by immigration vendors. It
also excludes miscellaneous costs e.g. translation of documents and other
incidental costs.
Tax services It has been assumed that the company will pay for standard tax services in
Singapore (e.g. tax consultation and ling of tax returns) on an annual basis.
The cost of SGD 7,500 has been estimated for use in this cost projection and
may vary from the actual charges imposed by tax agents.
Exchange rates The exchange rates used in this calculation are based on published rates
from www.oanda.com as at 1 March 2012.
USD 1 : SGD 1.24709
CHF 1 : SGD 1.39017
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Scenario 2: P2 pass holder, New Foreign Sourced Hire on non-expatriate terms
Employee Prole Foreign executive with a multinational company relocating from the
United States / Europe
Position Level Middle Management
Relocation airfare (one-way economy class) 8,120
Temporary accommodation in Singapore - 30 days 9,000
Tax services 7,500

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Scenario 2: P2 pass holder, New Foreign Sourced Hire on non-expatriate terms
Employee Prole Foreign executive with a multinational company relocating from the
United States / Europe
Position Level Middle Management
prole of a new foreign-sourced hire of middle management status and with
a family size of 4.
According to the results of the 2011 Relocation Practices for Incoming Global
Talent to Singapore Survey, new foreign sourced hires on non-expatriate
terms in Singapore may be employed on local plus terms i.e. terms and
conditions of employment is not totally in line with local terms, but includes
additional benets like partial relocation assistance. This has been taken
into consideration in the calculation.
economy class)
It has been assumed that a one-way economy class airfare for the foreign
executive, spouse and accompanying children to Singapore will be
reimbursed by the company. The estimated cost of SGD 2,030 per person
is based on an average economy class one-way airfare from key departure
locations in the United States/Europe (New York, London and Frankfurt) to
Singapore for a family size of 4.
Source for airfares - www.expedia.com.
will bear the costs of shipment (40 foot container - sea and 500 lbs - air) for a
family size of 4 to Singapore for household and personal effects belonging
departure locations in the United States/Europe (New York, London and
Frankfurt) to Singapore obtained from several relocation vendors.
Singapore - 30 days
up to 30 days upon arrival in Singapore.
The estimated cost of SGD 9,000 is based on published rates of a
standard 2 bedroom apartment in Singapore. Please note that temporary
accommodation cost which may be incurred in the home location has been
incidental costs.
Tax services It has been assumed that the company will pay an estimated cost of SGD
7,500 for standard tax services in Singapore (e.g. tax consultation and
ling of tax returns) during the transfer year. The tax agent fees has been
estimated for use in this cost projection and may vary from the actual
charges imposed.
USD 1 : SGD 1.24709
CHF 1 : SGD 1.39017
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Scenario 3: Intra-company transferee on expatriate terms
Employee Prole Global Assignee with a Singapore-based company
Position Level Middle - Senior Management
Host Country Shanghai
Pre-assignment familiarisation trip
- Airfare (round trip business class) 7,462
- Hotel accommodation for 5 days (SGD 185 per day) 925
- Per diems for 5 days (SGD 100 per day) 500
- Relocation assistance (Orientation, Home Search, School Search) 2,241
Departure management (in Singapore) 1,000
Relocation airfare (one-way business class) 12,060
Temporary accommodation in Shanghai - 30 days 8,426
Settling-in program (one-day accompanied) 766
Tax services 9,596


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prole of a global assignee of middle to senior management status and
with a family size of 4. The global assignee and his/her family will relocate
to Shanghai on full expatriate terms. This has been taken into consideration
in the calculation.
Pre-assignment familiarisation trip A customised pre-assignment visit to provide an overview of the living
conditions in Shanghai for the foreign executive and his/her spouse.
It has been assumed that the pre-assignment trip will be for a duration
of 5 days and that the company will reimburse for return airfare, hotel
accommodation, per diems, as well as an orientation programme conducted
by a qualied relocation consultant. The orientation programme will
include a familiarisation tour of Shanghai, home search and school search
assistance.
Airfare (round trip, business class) It has been assumed that a roundtrip business class airfare for the foreign
executive and his/her spouse to Shanghai will be reimbursed by the
company. The estimated cost is for a family size of 2.
Hotel accommodation - SGD185
per day (up to 5 days in Shanghai)
It has been assumed that the company will reimburse for reasonable and
actual accommodation costs in Shanghai for up to 5 days.
The estimated cost of SGD 185 per day is based on average daily rate for a
double room in a 4-star and above hotel in Shanghai.
Source for hotel rates - www.expedia.com
Per diem allowance - SGD 100 per
day (up to 5 days in Shanghai)
Per diem allowance refers to the daily allowance given to employees on
overseas trips (usually for business purposes). The allowance is meant
to cover certain living expenses incurred overseas such as the cost of
meals, transport and other incidental items like laundry, baggage handling,
telephone calls, internet service and faxes.
It has been assumed that the company will reimburse the foreign executive
with a per diem allowance of SGD 100 per day for 5 days during the pre-
assignment familiarisation trip.
Relocation assistance - 3 days
(Orientation, Home Search and
School Search)
Three-day program conducted by a qualied relocation consultant, paid for
by the company includes orientation tour, home search and school search
programs. The cost has been estimated for use in this cost projection only,
and may differ from actual fees charged by relocation vendors.
Relocation assistance Orientation
(one-day accompanied)
A one-day customised orientation program conducted by a qualied
relocation consultant, paid for by the company to provide a familiarisation
tour and comprehensive guidelines and practical tips on living in Shanghai.
Relocation assistance Home
A one-day home nding programme conducted by a qualied relocation
consultant together with a housing agent, paid for by the company to
provide guidance on Shanghai's property market, rental procedures and
site viewings.
Relocation assistance School
A one-day school search programme conducted by a qualied relocation
consultant, paid for by the company to provide information on the education
system in Shanghai, guidance on enrolment procedures and visits to
selected schools.
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Departure management (at home
location)
It has been assumed the departure management cost to be SGD 1,000,
estimated for the purpose of this cost projection only. Please note that the
costs may vary according to the actual home location and excludes any
actual costs incurred for lease break on property and the loss arising from
the sale of car.
business class)
It has been assumed that a one-way business class airfare for the foreign
executive, spouse and accompanying children to Shanghai will be
reimbursed by the company. The estimated cost is for a family size of 4.
will bear the costs of shipment (40 foot container - sea and 750 lbs - air) for
a family size of 4 to Shanghai for household and personal effects belonging
departure locations (Hong Kong, Sydney, London, Mumbai and New York)
to Shanghai from relocation vendors.
Shanghai - 30 days
up to 30 days upon arrival in Shanghai.
The estimated cost of SGD 8,426 is based on average market rate for a
2-bedroom serviced apartment in Shanghai. Please note that temporary
accommodation cost which may be incurred in Singapore has been
Settling-in program (one-day
accompanied)
A one-day settling-in programme conducted by a qualied relocation
consultant, paid for by the company to provide comprehensive settling-in
guidelines. The cost of SGD 766 per day has been estimated for the purpose
of this cost projection only and may differ from actual fees charged by
relocation vendors.
incidental costs.
Tax services It has been assumed that the company will pay for standard tax services in
Shanghai (e.g. tax consultation and ling of tax returns) on an annual basis.
The cost of SGD 9,596 has been estimated for use in this cost projection and
may vary from the actual charges imposed by tax agents.
USD 1 : SGD 1.24709
CHF 1 : SGD 1.39017
CNY 1 : SGD 0.19827
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6. USEFUL LINKS
This section serves as a quick guide that HR practitioners can refer to and share with
their relocating employees. It provides for useful information on relocation into or out
of Singapore.
Singapore Citizen / Permanent Resident Employees
6.1 Maintaining Ties/Returning To Singapore
Overseas Singaporean Portal
www.overseassingaporean.sg
Contact Singapore
6.2 Pension
www.cpf.gov.sg
6.3 Permanent Residency In Singapore
www.ica.gov.sg
6.4 Admissions For Returning Singaporeans
Ministry of Education
www.moe.gov.sg
6.5 Singapore Immigration
www.mom.gov.sg
www.ica.gov.sg
6.6 Singapore Education System
Information on foreign system schools/international schools in Singapore
www.cpe.gov.sg/
www.contactsingapore.sg/
Information on international student admissions to local schools in Singapore
www.moe.gov.sg/
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General Information for Singapore Inbound/Outbound Employees
6.7 E-Transactions
Most government transactions in Singapore may be carried out via online means.
More information on e-transactions can be found on the eCitizens website at www.
ecitizen.gov.sg.
6.8 Community Centres And Clubs
Found throughout Singapore, community centres and clubs organise programmes
and activities that provide opportunities for social interaction among fellow
residents. More information can be found on the Peoples Associations website at
www.pa.gov.sg.
6.9 Outreach Programmes
Various outreach programmes and activities are organised to promote interaction
and dialogue among different ethnic groups so as to forge strong social and
community bonds in Singapore. More information can be found on the OnePeople.
sgs website at www.onepeople.sg.
6.10 Singapore Tax System
www.iras.gov.sg
6.11 Pension Alternatives In Singapore
Ministry of Finance - Supplementary Retirement Scheme
app.mof.gov.sg
6.12 Singapore Education System
Ministry of Education
www.moe.gov.sg/
Singapore Education
app.singaporeedu.gov.sg
6.13 Housing In Singapore
Contact Singapore
Council for Estate Agencies Public register of estate agents and salespersons
www.cea.gov.sg
6.14 Healthcare In Singapore
Ministry of Health
www.moh.gov.sg
Contact Singapore
6.15 Settling-In Programme
Ministry of Manpower Singbound/Homebound program
www.singbound.sg
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Departure management Assistance/Reimbursements provided by the company typically for disposal of
vehicle(s)/accommodation in the home location prior to the move e.g. early lease
break, sale of vehicle(s), home property rental/ management.
Foreign executives Professionals who are foreign nationals who have relocated to Singapore either
on expatriate or non-expatriate terms. They should be in possession of recognised
qualications and skill-sets and hold an Employment Pass.
Foreign executives on expatriate
terms
Foreign executives who are provided with comprehensive assignment related
benets such as housing, schooling, tax assistance, mobility premiums etc.
Foreign executives on non-
expatriate terms
Foreign executives whose terms and conditions of employment in Singapore
would generally be in line with local terms but may reect limited allowances/
benets such as housing and schooling.
Global talent Talent pool which includes foreigners as well as Singaporeans.
Guided home search Guided home search using qualied relocation consultants or housing agents
paid for by the company.
Home based approach A compensation and benets plan which is based on the employees home country
plan. Typically this applies to employees who are sent overseas on assignment.
Home country/Point of origin Home country/point of origin of the assignee prior to commencing the international
assignment or the country where the assignee retains home ties.
HR brieng HR brieng to address relocation/reintegration issues relating to the move, career,
settling-in etc.
Intra-company transferees Foreign executives transferred from within the organisation.
Local approach An employee who is hired into the host location whereby the terms and conditions
of employment are in line with local employees.
Local-plus approach An employee who is transferred to a new location or directly hired into a new
location i.e. not the home country. The terms and conditions of employment at
the new location may not be totally in line with local terms but may reect certain
additional benets such as relocation, housing and schooling.
Long term incentive plans A reward system that aligns the interest of employees to that of the company by
delivering rewards which are linked to performance as well as tenure. Such plans
are designed to increase employee productivity, morale and loyalty as well as to
drive business performance, thus increasing shareholder value.
New foreign sourced hires Foreign executives recruited directly from overseas into Singapore.
Orientation and settling-in
programmes
Specially designed programmes aimed at providing comprehensive guidelines
and practical tips on how best to settle in. These programmes are often conducted
by external relocation consultants and may include area familiarisation tours and
setting in services.
Per diem A daily allowance to cover miscellaneous expenses incurred on meals, transport
and incidentals.
Pre-assignment familiarisation trip A customised exploratory trip, conducted prior to the transfer, to provide an
overview of the living conditions in Singapore
Relocating employee An employee who is transferring into or out of Singapore.
Repatriation The process of the international assignees return to their home country.
Returning Singaporeans An overseas Singaporean or Singapore Permanent Resident who has returned to
work in Singapore.
Section 5 fund An employee retention incentive (pension fund) approved by the Comptroller of
Income Tax.
Tax Equalisation Method to ensure that the assignee, as a result of undertaking an international
assignment, neither gains nor loses with regards to income tax. Under Tax
Equalisation, the employer normally settles the employees actual tax liabilities in
the applicable tax jurisdictions whilst withholding hypothetical tax equivalent to
what the assignee would have paid at home.
Worldwide income Income earned anywhere in the world and used to determine taxable income.
7. GLOSSARY OF TERMS
92

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