HR support for international assignments Sanna Huovinen 27.2.2012 International Assignments • International Assignment is a situation when an Aalto University employee is transferred abroad by the employer to work for over 1 month: – less than 1 year (but over 1 month): short term international assignment – over one year: long term international assignment • 2011 ca.180 employees on International Assignments • Most popular destinations: North-America, European Union + EEA countries. Also Asia, Australia and NZ Internationalization support for employees IR www.aalto.fi/ For International Staff HR Short term staff mobility funding • Information website for Int. Staff Support for TT & POP recruitments Housing coordination • Support in finding housing for incoming international employees • Process and material Assignment (outgoing) support • • Process and material, e.g. assignment policy and –contract Local support Incoming support • E.g. Erasmus program International campus services to promote integration • Family program spouse program • Networking opportunities within and outside Aalto • Events: Win Winter, Four Seasons, Welcome events • Family Friend –program (host family program) services Employer obligations abroad • Registration, payments Social security & Taxation Employer registration External Service Providers • • • • • Process and material • Local support Relocation Partnerships, collaboration agreements, intl. Networks Help in drafting and finalizing international university collaboration agreements Information on Aalto partnership strategy Information on international networks CLUSTER and Nordic 5 Tech coordination Grant advising • Guidance for international mobility within research projects • Guidance, advice, consultation and services in administrative implementation of the projects Grant Scouting Grant writing • Profound cooperation in application/proposal writing • Esp. ERC, FP7, Tekes Legal services • Research contracts (national and international funding) • Legal support for commersialisation of research results • IPR-services 3 • Helping researchers and research groups to identify sources of funding for research (national, international, EU etc.) • Guidance on the preparation of research proposals Information services • Information services relating to applications and contracts RSS Instructions • Inside > Aalto Employee > International HR > International Assignments • Links to Inside: • https://inside.aalto.fi/display/HumanResources/International+ Assignments (in English) • https://inside.aalto.fi/pages/viewpage.action?pageId=983286 (In Finnish) Inside International Assignment Policy and International Assignment Contract • The purpose of the International Assignment Policy is to support a smooth advancement of the Assignment and reassure an appropriate, fair and prompt handling of the process from planning to repatriation. Eg. instructions of reimbursement of costs. > Can be found from Inside • A separate International Assignment Contract is always made to supplement the primary employment contract regarding the terms of working abroad. > Contact HR How to start? • • • • • • Contact the receiving unit Invitation Inform the home department (superior and HR-support) Financing and compensation of costs Travel plan in M2 Apostille Other issues before leaving • • • • • • • International Assignment Contract Insurance Social Security Taxation Health Care Issues Housing Practical Issues (moving, travel arrangements, family issues) New Universities Act • Since January 1, 2010 • University Staff from Civil Servants to Employees > changes have taken place in taxation and social security of those working on an International Assignment. Taxation • If you work abroad over 183 days in either successive 12 months or in a calendar year, depending on the country, the taxation may transfer to the country where you work. In this case, you (Employee) pay the taxes according to the taxation practices of the target country. • This so-called 6 month rule applies only with the following requirements: - Work-related stay in a foreign country lasts a minimum of 6 months and - Tax agreement between Finland and other country does not prevent taxing of wages in the country where the work is done and - Employee does not reside in Finland more than 6 days/month in average • If the 6-month rule applies, the Employee must contact the tax officials of the destination country about taxation practices Social Security / EU, EEA, Switzerland + Social Security Agreement countries • Employee must have a certificate which states that an Employee is entitled to the Finnish social security on the assignment, and the Aalto payroll withholds the social security contributions to Finland. • If an Employee works in an EU/EEA country, Switzerland or a country with which Finland has a social security agreement (USA, Australia, Canada, Israel, Quebec) > the home unit of the Employee must apply for an A1 certificate from the Finnish Centre for the Pensions (Eläketurvakeskus, ETK) Social Security / Other Countries • Stay is less than one year > Employee must inform Kela. Employee reports also the family members who move abroad if the Employer applies the Finnish Centre for the Pensions A1 certificate for the Employee • Stay is over one year > Employee must apply entitlement for the Finnish social security from Kela. Also family members moving abroad must be reported in the form. Also the Unit fills in the Employer's notification concerning an Employee posted abroad. Remote Work • An Aalto Employee’s is considered working remote, when the reason for the stay is something other than employee’s role or Assignment (for example, Aalto employee accompanies spouse on an International Assignment) > Remote Work Contract • Entitlement to the Finnish Social Security is applied from Finnish Centre for Pensions / Kela same way as for assignees. Employee must contact Tax authorities concerning taxation when working remote. If you are working with Grant • If you are not an Employee - No International Assignment Contract - Employer does not apply certificate from the Finnish Centre for the Pensions > Independent arrangements HR Coordinators ARTS • • • • • Johanna Glader – Media Tiina Päivärinne – Art Satu Pöyhönen – Design Kira Topp – Architecture Piia Väisänen – Film & Stage Art and Mediacentre LUME Remember two things! • Be early! • Contact your HR-coordinator! THANK YOU! Sanna Huovinen Coordinator, International Staff Services sanna.huovinen@aalto.fi +358 50 312 0912