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Expatriate Compensation: The Balance Sheet Approach

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Expatriate Compensation: The Balance Sheet Approach
By Roger Herod

2008, 27 pages, Paperback
ISBN: 978-1-586-44121-0
SHRMStore Item #: 61.15500

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How should companies plan to compensate employees transferred on international assignments that range from two to five years?

Expatriate Compensation: The Balance Sheet Approach presents the fundamental issues involved in developing a compensation approach for expatriate assignments. How to consider differences between countries in the cost of goods and services, housing, income taxes, and other elements are covered in this booklet.

Expatriate Compensation describes the most common system worldwide of compensating expatriates -- the home-country "balance sheet" approach. Used by 90 percent of multinational companies, this approach is designed to protect expatriates from cost differences between their home and host countries.

This other titles in SHRM's Global HR Management Series are

  • Benchmarking International Assignment Programs: Assessing Overall Effectiveness
  • Expatriate Compensation Strategies: Applying Alternative Approaches
  • Global Compensation and Benefits: Developing Policies for Local Nationals
  • International Assignment Programs: Tackling the Critical Issues
  • Managing the International Assignment Process: From Selection Through Repatriation
  • Short-Term International Assignments: Implementing Effective Policies

 Praise for the Book

"Roger Herod has managed to summarize an increasingly complex issue into a very clear document, which will be of use to all those involved in international assignments, be they a newcomer to the field, or a seasoned professional. The subject area of international assignments is lacking short, meaningful summaries for the working HR professional; this is a welcome addition to the body of knowledge." -- John N. Walker, Computer Sciences Corporation
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 About the Author


Roger Herod, SPHR, is a Principal with Mercer, based in Chicago. He carries out a wide range of global projects for major multinational clients in the United States and Europe, particularly focused on global compensation, benefits, and mobility issues.

Herod has held senior-level international human resources positions since 1974, working extensively in the United States, Europe, Latin America, and Asia, as well as having lived in the U.K., Belgium, Switzerland, and, at present, the United States. He has worked for such leading companies as Procter & Gamble, General Foods, R.J. Reynolds, and Campbell Soup, where he was Vice President, HR for Campbell Soup's International Division. A graduate of Manchester University in the U.K., he is a Chartered Fellow of the U.K. Institute of Personnel Management and Development.

Herod, who has served on the Board of Directors of SHRM's HR Certification Institute, has been extensively involved in the development of the GPHR certification program and has spoken at a wide range of seminars and conferences. He is also the editor of the International Human Resources Guide, and has had articles published in various journals, including Benefits and Compensation International and Mobility.


 Table of Contents



The Balance Sheet System

Expatriate Premiums and Incentives

Challenges to the Home-Country Balance Sheet Approach

Alternatives to the Home-Country Balance Sheet Approach



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