CapRelo Blog

Don't Confuse Relocation Reimbursement With A Bonus

Posted by Nicole Overholt on Thu, Mar 02, 2017

accounting-resized-600.jpgMany employers offer bonuses or lump sums to employees agreeing to relocate. While this is a welcome benefit, it's important to understand the difference between relocation reimbursement and bonuses. 

Bonuses and reimbursable moving expenses are additions to the employee's taxable income, requiring employers to also pay standard payroll taxes such as Federal, State and FICA.

In a lump-sum bonus program, the employee is responsible for the relocation bonus tax. If employer’s choose not to provide tax assistance (gross-up) a certain percentage is taken off of the total bonus that the employee receives to cover the relocation bonus tax owed to the IRS. For example, if an employee receives a $3,000 relocation bonus and the IRS collective tax rates (Federal, State and FICA) total is 30%, $900 is taken out of the bonus to cover the tax and the employee receives $2,100.

Our article, Understanding Lump Sum Relocation Packages, will help you make the best decisions on relocation packages for your company.

Moving expenses & Relocation Reimbursement

Common moving expenses related to transporting the employee's household goods and personal possessions as well as the family’s final move include:

  1. Direct moving company costs for transporting household and personal goods.
  2. Packing and unpacking household goods and personal property.
  3. Storage costs for up to the first 30 days after the move.
  4. Insurance on the household goods.
  5. Transportation from the employee's primary origin residence to the new location. 
  6. In-transit lodging.


Employee bonuses are typically paid for one or both of the following reasons:

  1. Employer decides to offer a bonus as an incentive for the employee to agree to relocate.
  2. Employer recognizes that the cost of living is higher in the new location versus the employee's current area.

Bonuses as incentives or payments to defray increased cost of living must not be confused with reimbursing moving expenses that are the result of a job relocation. Bonuses, as one-time monetary payments for one of the noted reasons, are treated as additional taxable income. Usually, salary increases (which are more long-term in nature) are easier to understand and accept as taxable income, but what happens if the employee is then transferred to a lower cost of living location?

However, bonuses, even when generated by transferring an employee from one place to another, remain taxable income. Although these incentives or cost of living difference payments are related to the relocation, they are not eligible for income exclusion or tax deduction by the recipient.

Incentives or bonuses are taxable and subject to supplemental withholding regulations. Many companies choose to provide tax assistance (tax gross-up) to further entice an employee to relocation. This can add 45 to 70%+ to the total spent by the company. Management should adopt relocation reimbursement policies that take advantage of available tax benefits, while offering reasonable, equitable and fair relocation programs for their valued employees.

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Topics: relocation benefits, Corporate Relocation Costs, employee relocation expenses

Are Relocation Packages Common?

Posted by Amy Mergler on Thu, Dec 22, 2016

Relocation SearchRelocation Then and Now

In years past, relocation assistance was offered almost exclusively to higher-level employees or specialized contractors. Today, with a more global economy and better-educated global workforce, the competition for the best talent is stronger than ever; consequently, smart companies are jumping on the relocation benefits bandwagon to attract and keep their best employees.

A 2013 survey by Atlas Van Lines reported an increase of 13 percent over a three-year period among companies offering relocation assistance. Companies are finally catching on to the fact that having a strong, attractive relocation package in place not only makes excellent business and branding sense, but has become a reality for those companies that wish to remain competitive.

Learn more about relocation packages in our free guide.

HR Professionals are Optimistic about Relocation

A 2015 Worldwide ERC® survey indicated an upward trend in U.S. transfer volumes: a 4% increase in relocation for current employees and a 7% increase for new hires. And companies anticipated another increase in the next year 

The Role of Millennials in Corporate Relocation

One thing that can be said for sure about this demographic group that is quickly taking over the workforce: they like to be on the go. Already having overtaken the Baby Boomers in the workforce, millennials are arguably the most technology- and travel-adept generation to every show up on the scene.

Millennials are changing the face of workplaces around the world, as they demand work environments that not only acknowledge their contributions by their need for flexibility and a good balance between work and private lives. In an Urban Bound study, a full 71 percent of millennials also expressed a desire to work abroad at some point in their careers – a fact that shouldn’t be lost on corporate recruiters.

The Takeaway

Relocation packages are increasingly becoming used not only as a way to keep in-house talent happy in the event of a transfer, but as an effective recruiting tool – particularly for globe-trotting millennials, who often relish the chance to travel and broaden their business and personal horizons. If companies find that they’re losing talent, especially as part of a transfer process, then a review of their relocation policies and strategies may be in order to keep up with the changing faces of the modern workforce.


Topics: relocation packages, relocation benefits, relocation policies, employee relocation

What Should be Included in a Relocation Package?

Posted by Rick Bruce on Fri, Nov 11, 2016

You offer a relocation package that HR and senior management believes to be outstanding. But, is it really attractive to current employees or new hires? Are you sure your relocation package is comparable to your primary competitors' programs?

Sometimes, a relocation program appears to be attractive, but doesn't resonate with the affected employees. They may be reluctant to offer their real opinions about your relocation policy for fear of offending HR or senior management. These employees may refuse transfer opportunities or clandestinely seek employment elsewhere.

Learn more examples of relocation package features in our free guide.

Here are some popular relocation benefit components you should consider to keep your relocation package competitive.

Popular Relocation Package Features

  • Auto transportation. Unless your transferee is driving to the new location, getting family vehicles to new homes is vital.

  • Childcare reimbursement. House-hunting trips and the moving process are more efficient and less stressful on the employee if young children are safely protected and occupied.

  • Packing and unpacking assistance. Packing and unpacking employees' personal property is often a physically-taxing additional responsibility for transferee families. Full packing and unpacking services are important features of competitive corporate relocation programs.

  • Home-related services:

    • Multiple house-hunting trips. When moving to an unfamiliar area, one house-hunting trip may not be enough. A second cost-controlled trip is a welcome feature.
    • Lease-breaking penalty reimbursement. Early lease terminations typically trigger penalties, which employer-mandated transfers create. Reimbursing transferees for these penalties is welcome and cost-effective.
    • Final destination home-buying and mortgage help. Another popular feature that may or may not result in an employer expense.
  • Temporary housing and personal property storage assistance. Even after transferees find acceptable new homes, properties may not be ready in time for their scheduled start date. Providing temporary housing and covering the expense of storing personal property is a valuable feature.

  • Spousal employment assistance. Connecting transferee spouses with hiring companies or search firms helps maintain employee family financial stability.

These are but some of the popular features of competitive relocation programs. If your package is missing one or more of these components, consider introducing them to increase the attractiveness of your program.

Even those features that appear to be corporate "budget busters," such as multiple house hunting trips or home sale assistance, can include monetary caps. These are valuable features you can add to your relocation package to make it more competitive and attractive, while still controlling employer costs.




Topics: relocation packages, relocation benefits, Temporary Housing, Spousal assistance, House Hunting Trips

Productivity: The ROI of Relocation

Posted by Shirien Elamawy on Tue, Dec 23, 2014

productivity.jpgWith all the moving parts that come along with a corporate relocation, it’s easy for employers to forget about one of the most important considerations of the relocation – an employee’s productivity. Every relocation has the potential to lower productivity levels for employees and, in turn, impact a company’s overall performance and bottom line. Fortunately, there are ways to implement relocation policies that can significantly minimize this loss and even improve productivity during and after a relocation. 

Find out more about retaining employees after a relocation in our free article.

Reasons for Lost Productivity During a Relocation

When employers have the wrong relocation policy in place – or worse – no relocation policy in place at all - much more responsibility falls on their employees. As professionals scramble to handle the numerous tasks and details of the relocation, they are likely to take more days off. When this occurs with a group move, the loss of employee work time can have a devastating effect on the organization.

On a larger scale, companies can lose productivity due to a high number of vacancies and slowed organizational growth. Without the ability to offer high-level professionals enticing relocation packages, companies miss out on top talent – often leaving them with costly job vacancies, employees who decline relocation and professionals who leave the company after a dissatisfying moving experience.

How to Minimize Productivity Loss

When companies put top relocation policies in place, they not only limit productivity loss, but – in some cases – they may actually boost productivity.

For many employees, property issues prove to be major obstacles and popular reasons for declining a position in a different location. Companies can make relocations more attractive and seamless by helping the employee find the right home in a destination city and providing mortgage assistance for the professional’s current home.

It’s no mystery that packing and making travel arrangements require a large number of man hours and that employees need significant amounts of time off to handle these tasks. When the company provides moving and travel arrangement assistance, it takes these time-consuming responsibilities off an employee’s plate – eliminating the need for so many missed days.

Most savvy professionals will want to explore their destination city and gather information about neighborhoods, school rankings and other important details of daily life. By covering travel expenses, arranging for scheduled tours of the new city and providing easy-to-browse packages of location information, organizations make it even more likely that employees will say yes to the new opportunity.

If companies want to make a relocation offer even more enticing, they should offer to cover temporary living expenses, which can include rent, meals and transportation costs that employees would incur while determining whether the new location is right for their family.

Too often employers accept lost productivity as an inevitable consequence of relocation. However, with the right policies in place a loss in productivity doesn’t have to occur, and employers may even notice a significant boost in their employees’ production, performance, and loyalty to the company.

Download our Guide: How to Increase Employee Retention After a Relocation

Topics: relocation benefits, productivity

How Tiered Relocation Packages Can Win Big Talent

Posted by Shirien Elamawy on Tue, Aug 19, 2014

The ability to attract big talent is one of the principal reasons why companies offer relocation benefits packages; especially when the specific skill sets you desire within the local talent pool are scarce. More often than not, it becomes necessary for companies to extend the scope of their search outside of their immediate geographical area to recruit industry experts from other cities, states, and even countries.candidate

Establishing pre-defined tiered relocation packages can be a great help in this endeavor, as it accomplishes two key goals that could dramatically improve your company’s competitive edge: offering increasing levels of incentive to skilled workers to relocate for a job opportunity, and infusing your efforts with a high level of speed and flexibility.

Rapid-Fire Relocation Offers

Companies that have already established tiered relocation packages are in a far better position to snatch up the cream of the crop of job candidates by virtue of the fact there’s no time wasted in putting together an offer. Packages are budgeted in advance and specific criteria are determined, making it a snap for your company to put an offer on the table where others may have to scramble to do the very same.

Extra Ammo for Potential Bidding Wars

Sometimes, companies seeking highly skilled employees find themselves dragged into a bidding war with another company or direct competitor. When this happens, the ability to negotiate and make rapid-fire counteroffers can mean the difference between landing a highly sought after talent and losing them forever to the competition. This is where having everything lined up comes into play. It allows your company to raise the stakes in negotiations without having to go back to the drawing board every single time an offer is declined or the competition one-ups you. In a bidding war, time is of the essence, and frequently the company that’s quicker on the draw stands a far greater chance of having their relocation offer accepted.

Addressing Budgetary Considerations

Having a set of well-defined relocation policies in place can give your company yet another competitive edge that others may not enjoy: budgetary flexibility. When you establish tiered relocation policies, all budgetary considerations for that offer are figured in advance. This leaves no ambiguity and eliminates any guesswork when it comes to answering the question, “How much can we afford to offer the desired candidate?” This is especially useful during negotiations; instead of having to perform budgetary forecasts to determine the fiscal impact of throwing in additional benefits, you can simply reach for the next tier and slap that on the table - thereby also eliminating the associated administrative costs.

Working out the specifics of what to include in different tiers of relocation policies requires that budgeting be done in advance, which means all costs will have been predetermined and there’s no worry about going over budget.

The All-Important Bottom Line

Today’s job market is fiercely competitive - not just for job seekers, but for companies interested in finding the best possible candidates to help them achieve their business objectives. For this reason, establishing tiered relocation policies should be standard business practice.


Why Offer  Corporate Relocation  Assistance?

Topics: relocation packages, relocation benefits, Tiered relocation packages

Relocating Transferees and Their Families -- Special Considerations for Your Corporate Policy

Posted by Rick Bruce on Wed, Jan 29, 2014

You can develop a well-crafted relocation policy that reflects your corporate financial goals and complies with Federal tax regulations. It can promote successful relocations and assure a quick return to productivity for your transferee. Whatever the fine points of your corporate relocation policy, you also need to address the issues involved in relocating an entire family versus a single employee.

The costs you incur in relocating a family are often much greater than those required for a single transferee. Likewise, adequately supporting a family in their new location – especially if it is an international destination – incurs even greater costs. To avoid failed relocations and the loss of funds you've dedicated to the process, take a close look at your corporate policy with these suggestions in mind.

Issues to Consider in Family Relocations

To update an old expression: “A happy spouse makes a happy house.” When the transferee's spouse or partner or children find it difficult to adjust to their new environs and have trouble aligning with a new community or lifestyle – productivity suffers and the likelihood of success plummets.

A two-income family enjoying a particular standard of living at their old location often expects to continue with two incomes that support their established lifestyle at the new one. Yet even domestic relocations can pose employment challenges, especially when the relocation takes your transferee to a smaller community. While your transferee arrives at the new location with a job and a sense of purpose, the spouse may find him or herself feeling isolated and without meaningful employment to fill each week.

Your policy may want to consider spousal support services to prevent those situations. By including provisions in your policy for career coaching you can help a spouse or partner make educated decisions about job opportunities in the new location. These could include an assessment of career opportunities, data on local salary scales, networking strategies and similar help.

For transferees with children, it is the parents' role to help them accommodate to a new school and new environment. However your relocation policy can aid your transferee and spouse by making certain basic services available. These could be as simple as providing information on schools, neighborhoods and community services, including help with determining the availability of in-state tuition for college-bound children. Your policy could provide an area tour of the destination with an operator serving the relocation industry.


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By helping your transferee and family deal with questions and concerns, your corporate relocation policy can reduce the possibility of a failed relocation and assure a quick and permanent return to full productivity.

Topics: relocation benefits, Family Relocation, Spousal assistance

Main Company Objectives During a Relocation

Posted by George Herriage on Tue, Sep 24, 2013

executive meetingCompanies need relocation policies that work for them and their employees. There exists no "one-size-fits-all" relocation policy that works for every employer in every industry. Successful companies design relocation programs that fit their need to recruit and retain talent, meet or beat their competition and fit their relocation budgets.

However, there are common objectives companies target during every relocation. These typical goals are shared by most—if not all—employers when designing relocation programs.

Learn more about how to develop an effective relocation policy in our free eBook.

Employer Primary Goals and Objectives

  • Controlling relocation program costs.
    Consistently one of the main company objectives, organizations must carefully walk a “tightrope” to offer competitive relocation programs while minimizing the cost. For example, loss on sale of home benefits can be expensive. Establishing reasonable reimbursement caps help transferees, while controlling employer cost.

  • Offering relocation policy features that are attractive to talent.
    Some popular features change over time, while others remain staples for both companies and employees. Combining the two types of features in a winning program is a consistent goal of companies in all industries.

  • Reducing the reimbursement risk with new hires.
    Employers always face some risk when hiring new employees at every level. This risk escalates if new hires also are immediate transferees, needing to access the corporate relocation program. Trusted resource Worldwide ERC® reports that 86 percent of companies mandate that newly hired employees sign relocation payback agreements should they leave the company voluntarily within a stated time period, typically one or two years after the relocation.

  • Offering a relocation program that is “smooth” for HR personnel and transferees.
    Relocation policies that feature manageable administration components for HR staff are always company objectives. Transferees also appreciate programs that are complete and well-managed to help their relocation be a problem-free and successful experience.

  • Minimizing lost productivity from transferees during and immediately after relocation.
    Relocated employees sometimes suffer from “move-lag,” which reduces their productivity. Similar to the learning curves needed by new hires, transferees, weary from the taxing responsibilities of moving, sometimes are unproductive right after relocation until they get settled and become more familiar with their new office and peer group. Employer objectives include minimizing this common downtime factor.

These are typically the primary objectives of companies in designing their relocation programs. While it’s impossible to identify and design a program that addresses every unexpected problem or issue that can arise during a major move, writing a relocation policy that addresses these major goals is imperative.

Whether you administer or use a third-party professional relocation firm to manage your program, your company’s relocation policy should address these vital objectives to ensure you are offering a cost-controlled, competitive relocation policy that helps you attract and retain the best personnel. The companies that design relocation programs that get and keep the best talent available tend to be successful over the short- and long-term.

Free eBook:  A Guide to Developing  Relocation Policies

Topics: relocation benefits, Home Selling and Purchase Assistance, Corporate Relocation Costs, corporate relocation program

Typical Features of Destination Services in Relocation Policies

Posted by George Herriage on Thu, Mar 07, 2013

sold_home-resized-600.jpgDestination services are components of successful relocation programs and include a myriad of features. Whether you internally administer your relocation program or make life easier for your HR department by using a relocation firm, there is one overall objective that supersedes all others:

Helping your transferee and his/her family become settled in the new location and home as quickly and as stress-free as possible. The goal never changes.


Relocation Realities

Destination services successfully address some relocation realities that exist regardless of the size, complexity or market standing of your company. Accepting these realities helps you design and minimize potentially negative effects of these realities on your transferees and your company.

  • Relocation programs include direct and indirect expenses, and sometimes hidden costs.
  • Relocating offers opportunities for your employee and stress on their family
  • Fear of the unknown—such as moving to an unfamiliar location—is a natural human emotion.

The faster employees become “comfortable” in their new location, the faster they return to high performing, productive employees.

The Two “Cs”

If your relocation policy addresses at least these two concerns, it will be efficient. The two considerations:

  • Cost control. Just as senior management strives to control costs in all areas of company operations, relocation programs can achieve this goal in various ways. You can design policies that offer valuable features, but cap or control direct and indirect expenses.
  • Competitiveness. Finding and keeping talented employees involves more than attractive salaries and bonus opportunities. Survey after survey indicates that employers offering pleasant workplaces, opportunities for employees to “shine,” expressions of staff appreciation, work-life balance considerations and valuing employee opinions and ideas, are more successful in attracting and retaining employees. Your relocation program must be similar to the policies offered by your competition for staff talent to maintain a “level playing field.”

Competitive Destination Service Menu

Destination services are one of the most important features of competitive relocation programs. The downside is minimal; the benefits are numerous. Your program need not be extravagant, but should address your transferees’ primary concerns. Consider including the following typical features in the destination service section of your relocation program.

  • Home search assistance. Typically the most important transferee concern, this component can take multiple forms. At a minimum, match your transferee with relocation experienced real estate agents these professionals understand the time and monetary constraints on transferees and their employers. Reimbursing the transferee and spouse for one or two house hunting trips of specified duration relieves relocation stress and is budget-friendly.
  • Help in finding an appropriate neighborhood. Finding acceptable neighborhoods is another stress-inducing transferee concern. Providing information, demographics and insider evaluations of neighborhood options is a stress-reducing and valuable destination service.
  • School information for transferees with children. Provide reliable resources regarding public and private schools in the new location. Your selected real estate agent(s) can also provide the transferee with neighborhood and school information to quell transferee concerns or fears.
  • Compensation and reimbursement amounts.   To remain competitive, consider compensation and reimbursement adjustments when you relocate employees to a higher cost-of-living environment. This will strengthen your employer-employee bond and staff engagement level.
  • Quality of life features. Cost-of-living is only one component of a person’s quality of life. A clean, professional workplace and the opportunity to maintain or improve the transferee’s previous quality of life deliver benefits to both employer (higher staff retention) and employee (personal and family satisfaction.)

These destination service features should form the foundation of your relocation policy. Depending on your transferee's situation, company goals, you can fine tune or add to these typical valuable features.

You’ll find that both new hires and current employees will relocate with less stress and a faster return to productivity and the as the employer, you will thoroughly reap the benefits of providing them with destination services that meet their needs.


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Topics: relocation benefits, Home Selling and Purchase Assistance, Corporate Relocation Costs, destination services, House Hunting Trips

Should You Use a Standard Relocation Package for Executives?

Posted by Mickey Williams on Tue, Feb 19, 2013


There’s no avoiding the fact that flexible and comprehensive relocation packages require significant investment. However, quality relocation packages are also necessary to attract and retain the best employees. If you are considering using a relocation package that’s standard for all employees, you should understand that there are both advantages and disadvantages to this approach.

Find out more about developing relocation policies with our free eBook.

Standard Package Advantages

Two primary advantages come with a standard or one-size-fits-all relocation program.

  • Easy administration for HR personnel. Administrative time and effort translates into costs. Administering a one-size-fits-all program can be very cost effective, since HR personnel can follow a single procedure for all transferees.
  • Control over certain expenses. Controlling costs is a significant factor in designing a reasonable employee relocation policy. Standard packages deliver this advantage.

While every employee or new hire may have different needs, a standard relocation package eliminates some of the complexity and challenges posed by your company's desire to have competitive relocation programs. This policy typically saves relocation costs and time requirements of personnel.

Standard Policy Disadvantages

The disadvantages of standard relocation packages often outweigh the advantages, particularly for vital talented executives. Attracting or retaining talented executives can become a challenge if your relocation package cannot accommodate the specific executive’s needs.

  • Leaders and decision makers, with different needs and concerns, may be reluctant to relocate if your standard package does not address their needs. Relocation often creates reluctance in the minds of new executive hires or transferees when considering moving to a new location.
  • A standard relocation package may not equal the benefits offered by your primary competition. You're in competition with other employers to hire or retain current employees. When relocation is involved, executives may or may not find your program attractive.
  • The administrative cost savings your company enjoys may pale in comparison to the lost talent you might experience by having a one-size-fit- all package. You'll save time and money by offering the same relocation package to everyone. However, you may also risk losing new or current valuable executives. The cost to operational or decision-making efficiency may overwhelm these cost savings.
  • Executives, with different needs, may not be attracted to your company because of the lack of comparable benefits you offer. Executives often have relocation needs much different from some other employees. For example, they may own more expensive homes that have longer marketing periods than lower level transferees. Even well-paid executives can’t survive long with two mortgage payments. If your competition offers home selling and buying assistance, whether expertise or financial help, while your standard policy does not, your company may not be attractive as an executive employment destination.

Building some flexibility into your relocation package will facilitate success in recruiting and retaining executives. While a one-size-fits-all policy can be easier to implement and may seem to reduce costs, in the long run the best policy is one that facilitates the acquiring and allocation of talent in your company.

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Topics: relocation packages, relocation benefits, executive relocation package

3 Reasons Why a Business Needs a Relocation Policy

Posted by George Herriage on Tue, Oct 23, 2012

mp9004-resized-600-1.jpgRelocation policies are often seen as perks that only benefit the relocated employee. But the closer you look at them, the more you realize that having a well-defined, clear-cut relocation policy in place can also benefit the company that offers it. Here’s a quick look at some of the companywide benefits of an established relocation policy.

Find out more about developing relocation policies with our free guide.

  • Drastically lowered cost. Initially, the cost of relocating an employee can add up to a pretty large sum. But when you compare that cost against the time and money a company would spend recruiting, interviewing, hiring, training, and mentoring a new employee who may or may not work out, you begin to see that funding a relocation can be far more cost effective.
  • Improved efficiency in operations. For many companies, relocating existing employees can be far more efficient than hiring new employees to fill open positions. The newly hired employee may take several months, or even a year or more, to become proficient enough in their jobs to reach a measurable level of efficiency. On the other hand, relocating experienced employees and placing them into key roles can boost overall productivity.
  • Ensured continuity of business. When a company moves a portion of its business to another location (whether that location is in another state or another country) it almost always requires a relocation of the existing workforce. Without a relocation policy in place to facilitate this, company productivity can standstill while new employees are sought out, hired, and trained. This could end up costing the company a far prettier penny than the costs associated with relocation.

Many businesses recognize these factors and have loose relocation guidelines in place. Unfortunately, failing to put into place a specific, detailed relocation policy can have negative impacts on everyone involved.

  • Employees in the process of transferring from one location to another may find their workplace performance greatly impacted. Relocating to a new city, state, or even country can be extremely stressful on employees and their families. By letting each transferee know exactly what to expect and what’s being cared for in the policy, they can focus on resuming work without stress.
  • Hiring managers may be unable to concentrate on performance and job related issues, instead having to field questions from transferring employees about the logistics of the relocation. With a clearly defined policy in place, there’s no ambivalence and each function is carried out by a specific party.
  • HR departments can find themselves in a confusing whirlwind of relocation coordination. When a company has an explicit policy that lays out every move in detail, HR employees are able to go about their duties and functions without having to feel the weight of the world on their shoulders – and they can concentrate on tackling other work-related matters instead of allowing their every day to be consumed with matters of relocation.

Ultimately, having a clearly defined relocation policy in place that accounts for the differences in benefits for executive level employees versus entry level employees is also critical. Not only can it help a company better forecast the economic cost of proposed relocations, but it can also use the clearly spelled out benefits as a tool to recruit talent from other locations, instantly making the nationwide (or even worldwide) recruitment of talent a feasible scenario.


Topics: relocation benefits, Corporate Relocation Costs, corporate relocation program, relocating employees, Buyer Value Option

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