We have compiled the following list of articles on expatriate compensation and retirement issues relevant that we hope you find of interest:

Expatriate compensation

Dealing with exchange rate and inflation – how to adjust  
The aim of the home country “balance sheet” approach is to keep the employee’s purchasing and savings power whole. The way this is achieved will vary depending on the pay delivery model that a company may have and its impact on the two components of the home country net income – the savings and the spendable income.

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Smart moves: Making the most of international assignments

Mercer employee mobility experts discuss the history of international assignments, the latest trends and the implications for employers worldwide.

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Designing competitive expatriate compensation packages

In this Mercer Point of View we examine the various issues that companies need to take into account when designing expatriate compensation packages.

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Why is it important to revise cost of living allowances regularly?

Amongst the various elements of expatriation packages, a regular revision of the Cost of Living Allowance can be most critical to expatriates, as this has a direct impact on their purchasing power when transferred abroad.

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Videocasts: 2008 compensation trends

We invite you to tune in to our seven-minute videos, where our consultants provide an overview of the compensation landscape – globally and regionally. This compelling blend of insights and data is designed to help you make effective compensation decisions for 2008 and beyond so that you can attract, retain and reward the talent your organization needs to succeed.

Applying negative cost of living indices – bad practice or logical solution?

The cost of living allowance (COLA) also referred to as “goods and services allowance” is calculated on basis of an index that measures differences in costs between home and host locations. The application of this index on a part of the home salary, often referred as the “spendable income” portion, results in the cost of living allowance. But what if the cost of living in the host location is significantly lower than in the home country? Should you grant a negative COLA and effectively decrease the amount paid to the expatriate?

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Expatriate retirement benefits

Minding the gap: Delivering retirement benefits to globally mobile employees
The rapid rate of globalization has led to a dramatic change in the way companies and employees view cross-border assignments. This article addresses some “tried and tested” approaches to global retirement plans and offers a glimpse of new ways to seal the cracks and keep expatriates covered.

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Pensions across Europe: A work in progress

As multinational companies finally start looking at pan-European solutions, we look at how to find and implement an appropriate strategy, focussing on some key potential solutions, regardless of whether pension plans are defined benefit or defined contribution. (Eleventh edition: 2006 Perspective).

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Mind the Gap - International retirement plans and other global mobile retirement delivery approaches

As companies become more global, with headquarters countries comprising an increasingly smaller percentage of the total employee population, employees on senior management fast tracks are now moving around globally with no clear home country. (Seventh edition: 2006 Perspective).

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Benefits for globally mobile employees - Tried and tested policies for traditional assignees

In part two of our three-part series on expatriate retirement issues, we examine the traditional approaches to providing retirement benefits to expatriates, including the structure, administration, and monitoring of such programmes. (Sixth edition: 2006 Perspective).

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"And what about my pension?": Harmonizing globally mobile employees' needs with business objectives

A look at alternative strategies for using retirement benefit packages to facilitate global mobility and long-term employment. We describe recent developments and the results of our 2005 survey on expatriate benefits as we outline best practices. (Fifth edition: 2006 Perspective).

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United Kingdom: Tax simplification of pensions - Some international angles

Recently passed UK tax legislation will materially affect pensions for expatriates to and from the UK. Here we take a look at some of the short and long-term implications. (First edition: 2005 Perspective).

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