Introduction

This article is a complete list of all available Tax Input Names, alongside their cost category and a description of the intended use. The descriptions are intended to provide sufficient detail to separate costs into distinct classifications of taxability. Taxability varies according to each location's domestic legislation, which is coded into the Tax Estimator.

When creating or editing a Cost Estimate or Compensation Calculation template, each line item (excluding Tax Estimator Outputs) must be assigned a Tax Input Name to enable the tax engine to identify all income for appropriate tax treatment by the tax estimator. If a Tax Input Name is selected for a line item, ensure a Tax Estimator Output is not also selected, as this can lead to inaccurate tax costs.

Base Compensation

This category includes amounts paid to the employee regardless of the move. For Compensation Calculations, all costs mapped to base compensation are considered for the calculation of hypothetical taxes. For Cost Estimates using the Equalization tax calculation method, all costs mapped to base compensation are considered for the calculation of hypothetical taxes and home and/or host actual taxes. For Cost Estimates using the Grossup Only tax calculation method, all costs mapped to base compensation are considered for both the With and Without calculations.

Subsection	Tax Input Name	Description
Salary and Bonus	Base Salary	Base salary of the employee as determined by job level.
Salary and Bonus	Bonus	Annual bonus of the employee.
Salary and Bonus	Bonus (Pre-assignment)	Prior year bonus paid in current year, taxable only in Home. Note: Line item setting for Recurrence should be set to First Year Only.
Salary and Bonus	Bonus (Fixed)	Annual bonus of the employee, fixed at input amount. The estimator will not pro-rate based on number of months in Host.
Salary and Bonus	Reference Salary	Base salary of a local equivalent of the assignee as determined by job level. The tax treatment for this amount is available for France as of v.25.2.
Benefits	Employer Pension Contribution	Portion of employer’s contribution towards a voluntary employer sponsored pension plan in the home country, such as the 401(k) plan in the US. Do not input mandatory pension contributions here as these are calculated as part of social security.
Benefits	Employer Paid Medical and Dental	Portion of employer’s contribution towards a medical and dental plan in the Home Country. In the US, it represents a pre-tax contribution towards an approved Cafeteria plan. Do not input mandatory healthcare plan contributions here as these are calculated as part of social security tax.
Benefits	Employer Paid Life Insurance	Portion of employer’s contribution towards a life insurance plan in the Home Country. In France, it represents contribution towards a qualified Prevoyance plan. The tax treatment for this amount is available for France as of v.26.2.
Benefits	Other Compensation	Miscellaneous or other compensation related salary components. Costs input in this line will be treated as taxable in the home and host country regardless of country’s regulations.
Benefits	Other Compensation (Home)	Miscellaneous or other compensation related salary components. Costs input in this line will be treated as taxable in the home country regardless of country’s regulations.
Benefits	Other Compensation (Host)	Miscellaneous or other compensation related salary components. Costs input in this line will be treated as taxable in the host country regardless of country’s regulations.
Benefits	Stock Option Income	Ordinary income arising from a stock option taxable event. This is treated as 100% taxable in Home and Host Country. In the US, such taxable events include receipt of non-qualified stock option and disposal of incentive stock options before the qualifying period.
Personal Adjustments	Employee Pension Contribution	Portion of employee's contribution towards a voluntary employer sponsored pension plan in the home country, such as the US 401(k) plan. Do not input mandatory pension contributions here as these are calculated as part of social security. Note: Amount should be input as a negative number as a salary reduction.
Personal Adjustments	Pretax Medical and Dental	Portion of employee's contribution towards a medical and dental plan in the Home Country. In the US, it represents a pre-tax contribution towards an approved Cafeteria plan. Do not input mandatory healthcare plan contributions here as these are calculated as part of social security tax. Note: Amount should be input as a negative number as a salary reduction.
Personal Adjustments	Employee Life Insurance	Portion of assignee’s contribution towards a qualified life insurance plan in the Home Country. In France, it represents contribution towards a qualified Prevoyance plan. The tax treatment for this amount is available for France as of v.26.2. Note: Amount should be input as a negative number.
Personal Adjustments	Personal Deductions	This input is used to capture additional deductions. When this line item is mapped, the value entered will be excluded from the section and subsection totals. The tax treatment for this amount is available for United States and India as of v.21.2 Note: Amount should be input as a negative number.
Personal Adjustments	Family Benefits	Country provided family assistance received by employees. The tax treatment for this amount is available for Switzerland, as of v.20.5.

Allowances

This category includes allowances, benefits & expenses paid to the employee either as an incentive/compensation for work in the host location, or for reimbursement of costs incurred as a result of work in the host location.

Those named “Allowance” are typically cash lump sum payments for a certain purpose (e.g. Housing Allowance Host Country) where the employee can spend the amount as they choose. Most tax authorities treat such cash allowances as taxable.

Those named “Costs” are typically amounts either paid by employer (benefits), or reimbursed to the employee (expenses) for actual or estimated expenses incurred (e.g. Housing Costs Host Country). Many tax authorities provide tax relief for these costs.

Subsection	Tax Input Name	Description
Adjustments and Incentives	Acceptance Bonus	Incentive payment to employee when international contract is signed.
Adjustments and Incentives	Expat Premium	Incentive payment to employee intended to compensate for the adjustments necessary to live and work in the host country. This amount is usually calculated as a percentage of salary and may also be referred to as Foreign Service Premium.
Adjustments and Incentives	Goods and Services Allowance	Allowance intended to reimburse employee for goods and services more expensive than home country. This amount is typically calculated by applying a cost of living index to a portion of the base salary.
Adjustments and Incentives	Hardship Allowance	Incentive payment to employee in recognition of conditions of environment in the host country that is more severe than conditions of environments in the home country, i.e. special health risks, political instability, etc. This may also be referred to as Location Allowance or Quality of Living Allowance.
Adjustments and Incentives	Hazardous Duty Allowance	Incentive compensation for performance of hazardous duties or for services in hazardous locations, such as in Danger Pay Posts as defined by US Department of State. This may also be referred to as Danger Pay.
Adjustments and Incentives	Incentive/Performance Bonus	Incentive compensation to promote specified performance in the host country.
Adjustments and Incentives	Per Diems Allowance	Reimbursement for travelling on business in host country. This reimbursement typically includes lodging, meal and incidental expenses. It is typically used only for short term moves.
Move Preparation	Employee Language and Cultural Training Costs	Actual or estimated costs incurred by employer or reimbursed to employee for training course attended by the employee.
Move Preparation	Employee Passport and Work Permit Costs	Actual or estimated costs incurred by employer or reimbursed to employee for passport and work permit applications for the employee.
Move Preparation	Family Cross Cultural Training	Actual or estimated costs incurred by employer or reimbursed to employee for training course attended by spouse, domestic partner or dependent children.
Move Preparation	Family Foreign Language Training Costs	Actual or estimated costs incurred by employer or reimbursed to employee for training course attended by spouse, domestic partner or dependent children.
Move Preparation	Family Passports and Visas	Actual or estimated cost incurred by employer or reimbursed to employee for passports and visas application for spouse, domestic partner or dependent children.
Move Preparation	Club Membership	Actual or estimated costs incurred by employer or reimbursed to employee for initiation fees, dues and other charges for a club for pleasure or recreation purposes.
Move Preparation	Spouse and Partner Assistance	Actual or estimated costs incurred by employer or reimbursed to employee for spouse or domestic partner assistance services.
Move Preparation	Tax Services	Actual or estimated costs incurred by employer or reimbursed to employee for tax planning and compliance related to the move.
Education	Dependent Home Study Costs	Actual or estimated costs incurred by employer or reimbursed to employee for dependent’s home schooling while in host country.
Education	Education Allowance	Lump sum payment intended for employee to spend, at his/her discretion, on education costs for dependent children.
Education	Education Transportation Costs	Actual or estimated costs incurred by employer or reimbursed to employee for post-secondary dependent children to visit the host country. This may also include travel costs for dependent children who remain in secondary school in the home country or non-custodian children.
Education	Family Correspondence Courses Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for correspondence course taken by spouse, domestic partner or dependent children while in host country.
Education	Primary or Secondary School Costs Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for dependent children’s primary or secondary education in the host country that would normally be free in the home country. Costs may include tuition, room and board, books, supplies etc.
Home Country Housing	Housing Carry Charges Home Country	Actual or estimated costs incurred by employer or reimbursed to employee to maintain the home country residence during the move period or to refurbish it before repatriation. Such costs may include home repairs, gardening services, etc.
Home Country Housing	Housing Norm Home Country	Portion of employee's salary deemed to be spent on home country residence. Note: Amount should be input as a negative number as an allowance reduction.
Home Country Housing	House Sale Closing Costs Home Country	Actual or estimated costs incurred by employer or reimbursed to employee for sale of home country residence. Examples include brokerage commission, inspection fees, title service, costs associated with US qualified home sales, etc.
Home Country Housing	Lease Termination Home Country	Actual or estimated costs incurred by employer or reimbursed to employee for early termination of residence lease.
Home Country Housing	Property Management Home Country	Actual or estimated costs incurred by employer or reimbursed to employee for professional services paid to manage the rental of the home country residence during the move.
Host Country Housing	Camp Accommodations Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for living quarters at host location.
Host Country Housing	Domestic Help Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for household or domestic services in the host country.
Host Country Housing	Furniture and Appliances Rental Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for household goods rental in the host country.
Host Country Housing	Housing Allowance Host Country	Set amounts paid to employee as contribution towards host country housing expenses. The amount can be spent at the discretion of the employees.
Host Country Housing	Housing Costs Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for rental or lease of host country residence.
Host Country Housing	Telephone Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for telephone services in the host country.
Host Country Housing	Utilities Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for utilities services in the host country.
Host Country Statutory Benefits	Employee Wellness and Fitness Host Country	Actual or estimated costs incurred by an employer to provide health education and fitness services to employee in the host country. Such program is typically available indiscriminately to all employees in the host location.
Host Country Statutory Benefits	Health Benefits Host Country	Actual or estimated costs incurred by an employer for statutory medical, maternity, and disability benefits required in the host country. In some countries, such benefits are calculated as part of employer portion of social taxes.
Host Country Statutory Benefits	Statutory Holiday & Sick Leave Host Country	Actual or estimated costs incurred by an employer for statutory holiday and sick leave required in the host country.
Host Country Statutory Benefits	Medical Facilities Host Country	Actual or estimated costs incurred by an employer as contribution toward medical facilities in the host location.
Host Country Statutory Benefits	Supplemental Retirement Benefits Host Country	Actual or estimated costs incurred by an employer for retirement benefits or payments to employee in lieu of such contributions.
Leave	Cash in Lieu of Home Leave	Actual or estimated cash payment made to employee in lieu of the employee taking earned leaves during the move period.
Leave	Employee Home, R&R and Rotational Leave	Actual or estimated costs incurred by employer or reimbursed to employee for travel expenses for home, rest and recreation, or rotational leave for the employee .
Leave	Family Home Leave	Actual or estimated costs incurred by employer or reimbursed to employee for travel expenses for the spouse, domestic partner and dependent children to visit the home country for holiday/vacation during the assignment.
Medical, Insurance and Severance	Employee Pre-assignment Medical Exam	Actual or estimated costs incurred by employer or reimbursed to employee for medical examination and immunization for employee prior to the move.
Medical, Insurance and Severance	Family Annual Examinations Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for annual medical examinations in the host country for spouse, domestic partner and dependent children.
Medical, Insurance and Severance	Family Pre-assignment Medical and Immunization	Actual or estimated costs incurred by employer or reimbursed to employee for medical examination and immunization for spouse, domestic partner and dependent children prior to the move.
Medical, Insurance and Severance	Employee Medical Emergencies Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for medical, emergencies and evacuation insurance for the employee.
Medical, Insurance and Severance	Family Medical Emergencies Host Country	Actual or estimated costs incurred by employer or reimbursed to employee for medical, emergencies and evacuation insurance for the family.
Medical, Insurance and Severance	Personal Liability Insurance	Actual or estimated costs incurred by employer or reimbursed to employee for the insurance.
Medical, Insurance and Severance	Severance Benefits	Costs incurred by employer when employee leaves the company during the assignment.
Vehicle Costs	Auto Lease Host Country	Costs incurred by employer or reimbursed to employee for auto rental or lease in the host country.
Vehicle Costs	Employer Provided Driver Host Country	Costs incurred by employer or reimbursed to employee for driver/chauffeur service in the host country.
Vehicle Costs	Transportation Allowance Host Country	Lump sum payment intended to cover transportation costs in the host country. Amount is spent at the employee's discretion.
Vehicle Costs	Vehicle Charge to Employee Host Country	Estimated portion of vehicle benefits deemed to be for personal use.
Tax Equalization	Tax Equalization Settlement	The amount that is due to or owe from the employee as calculated when the, typically annual, tax settlement is prepared. This amount is the difference between the employee's hypothetical tax liability and the hypothetical tax withholding.
Other	Misc. (Home) Taxable Costs	Miscellaneous or other move-related costs. Costs input in this line will be treated as taxable in the home country regardless of country’s regulations.
Other	Misc. (Host) Taxable Costs	Miscellaneous or other move-related costs. Costs input in this line will be treated as taxable in the host country regardless of country’s regulations.
Other	Misc. (Income) Taxable Costs	Miscellaneous or other move-related costs. Costs input in this line will be treated as taxable for income tax purposes only in the home and host country regardless of countries’ regulations.
Other	Misc. (Social) Taxable Costs	Miscellaneous or other move-related costs. Costs input in this line will be treated as taxable for social tax purposes only in the home and host country regardless of countries’ regulations.
Other	Misc. (Other) Taxable Costs	Miscellaneous or other move-related costs. Costs input in this line will be treated as taxable in the home and host country regardless of countries’ regulations.
French Complementary Social Benefits	Employee Pension Benefits	Actual or estimated costs incurred by an employee for additional pension plan contributions on assignment benefits. The tax treatment for this amount is available for France as of v.26.2.
French Complementary Social Benefits	Employer Pension Benefits	Actual or estimated contributions on the employee’s behalf for additional pension plan contributions on assignment benefits. The tax treatment for this amount is available for France as of v.26.2.
French Complementary Social Benefits	Employee Health Benefits	Actual or estimated costs incurred by an employee for additional health insurance plan contributions on assignment benefits. In France, these are contributions to qualified Mutuelle plans. The tax treatment for this amount is available for France as of v.26.2.
French Complementary Social Benefits	Employer Health Benefits	Actual or estimated contributions on the employee’s behalf for additional health insurance plan contributions on assignment benefits. In France, these are contributions to qualified Mutuelle plans. The tax treatment for this amount is available for France as of v.26.2.
French Complementary Social Benefits	Employee Life Benefits	Actual or estimated costs incurred by an employee for additional life insurance contributions on assignment benefits. In France, these are contributions to qualified Prevoyance plans. The tax treatment for this amount is available for France as of v.26.2.v
French Complementary Social Benefits	Employer Life Benefits	Actual or estimated contributions on the employee’s behalf for additional life insurance plan contributions on assignment benefits. In France, these are contributions to qualified Prevoyance plans. The tax treatment for this amount is available for France as of v.26.2.

Relocation Costs

This category includes remuneration intended to compensate the employee for actual and estimated costs of the move during both expatriation and repatriation.

Tax Input Names in the Expatriation or Repatriation Subsection can be used for both the initial expatriation and repatriation phases (e.g. Pre-Assignment /Pre-Repatriation Visit). Tax Input Names in the Expatriation Subsection and Repatriation Subsection are designed to be used solely for the specific phase.

Subsection	Tax Input Name	Description
Expatriation or Repatriation	Departure/Destination Services	Actual or estimated costs incurred by employer or reimbursed to employee for professional services to assist in the relocation in the home/host country. Services may include home finding in host location, host location orientation, etc.
Expatriation or Repatriation	En Route Meals	Actual or estimated costs incurred by employer or reimbursed to employee for meals consumed en route to host country at expatriation or to home country at repatriation.
Expatriation or Repatriation	International Mobility (Settling-In) Allowance	Lump-sum amount typically paid to cover disturbance and incidental expenses related to the move. The amount can be spent at the employee's discretion.
Expatriation or Repatriation	Pre Assignment/Pre Repatriation Visit	Actual or estimated costs incurred by employer or reimbursed to employee for travel costs to the host country before the assignment or return to the home country before the end of the assignment. The visits may include pre-decision or house hunting visits.
Expatriation or Repatriation	Reimbursement of Loss on Sale of Auto	Amount intended to reimburse for loss incurred from sale of the vehicle.
Expatriation or Repatriation	Reimbursement of Loss on Sale of Household Goods	Amount intended to reimburse for loss incurred from sale of household goods.
Expatriation or Repatriation	Reimbursement of Loss on Sale of House	Amount intended to reimburse for loss incurred from sale of the home country residence.
Expatriation or Repatriation	Home Purchase Costs on Repatriation	Actual or estimated costs incurred by employer or reimbursed to employee for purchase of home country residence on repatriation. Costs include brokerage commission, inspection fees, title services, etc.
Expatriation or Repatriation	Relocation Allowance	Lump sum payment at the start or end of an assignment intended to compensate for costs incurred such as airfare, lodging, or moving costs. This amount can be spent at the discretion of the employee.
Expatriation or Repatriation	Shipment of Pets	Actual or estimated costs incurred by employer or reimbursed to employee for transport, kennelling or quarantine of family pets.
Expatriation or Repatriation	Home Country Storage	Actual or estimated costs incurred by employer or reimbursed to employee for storage (i.e. household goods, vehicle, etc) in the home country during the assignment. Costs may include transport costs to/from storage location and insurance.
Expatriation or Repatriation	Temporary Housing in Home Country	Actual or estimated costs incurred by employer or reimbursed to employee for temporary housing in the home country. This amount may be used at the beginning or end of the assignment.
Expatriation or Repatriation	Temporary Housing in Foreign Country	Actual or estimated costs incurred by employer or reimbursed to employee for temporary housing in the host country.
Expatriation or Repatriation	Temporary Living Expenses	Actual or estimated costs incurred by employer or reimbursed to employee for temporary living expenses in the home/host country.
Initial Expatriation	Employee Airfare/Hotel En route to Foreign Location	Actual or estimated costs incurred by employer or reimbursed to employee for airfare and lodging for the employee to travel to the host country.
Initial Expatriation	Family Airfare/Hotel En route to Foreign Location	Actual or estimated costs incurred by employer or reimbursed to employee for airfare and lodging for spouse, domestic partner or dependent children to travel to the host country.
Initial Expatriation	Transportation of Household Goods to Foreign Location	Actual or estimated costs incurred by employer or reimbursed to employee to transport personal and household goods to the host country.
Repatriation	Employee Airfare/Hotel on Repatriation	Actual or estimated costs incurred by employer or reimbursed to employee for airfare and lodging for the employee to return to the home country.
Repatriation	Family Airfare/Hotel on Repatriation	Actual or estimated costs incurred by employer or reimbursed to employee for airfare and lodging for spouse, domestic partner or dependent children to return to the home country.
Repatriation	Transportation of Household Goods on Repatriation	Actual or estimated costs incurred by employer or reimbursed to employee to transport personal and household goods back to the home country.

Employer Only Costs

This category includes actual or estimated costs paid by the employer for professional services and resources to manage the move. They are not considered as employee benefits, so are not included in the employee's compensation for home and host country tax calculations.

Subsection	Tax Input Name	Description
Employer Only Costs	Relocation Service Fees	Actual or estimated costs incurred by employer for professional services and resources to manage the international move. This may include candidate assessment fees, relocation service fees, ORC data fees, etc.

Tax Costs Input

This category includes tax input names which enable the use of external tax amounts for use by the tax engine for the calculation of other taxes.

Subsection	Tax Input Name	Description
Host Tax	Host Employee Social Tax	External calculated host country employee social tax.
Host Tax	Host Income Tax	External calculated host country income tax.
Hypo Tax	Hypothetical Income Tax	External calculated hypothetical income tax.
Hypo Tax	Hypothetical Social Tax	External calculated hypothetical employee social tax.
Hypo Tax	Hypothetical State Tax	External calculated hypothetical state or provincial tax.

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