US HCAM - Employee Handbook V 1.4 Jan 1 2022

US HCAM Employee Handbook IBM Confidential
US HCAM
US HCAM
Employee Handbook
V1.4 Jan 01, 2022 1

V1.4 Jan 01, 2022 2

Introduction
This Handbook has been prepared by

US Host Country Assignment Model
(US HCAM) Human Resources and is
intended for the sole use of its
“employees*. It provides information
on company benefits and practices as
well as general information and helpful
tips designed to welcome employees to
the United States and to the company.
The Handbook will be updated regularly;
an up-to-date version is always
available on the US HCAM US
Assignee Database (USAD) (referred
herein as “US HCAM Employee
Database”) at
http://w3.ibm.com/hr/hcam (To access
this link log in with your Intranet ID and
Password) Also, a detailed information
on several topics are available at
https://w3-01.ibm.com/hr/web/us/navigat
ion/alphabetical.html Use your IBM US
or Home Country user id and password
to access US HCAM Employee
Database. US HCAM reserves the right
to amend its policies, programs, benefits
and benefit plans at its discretion. Please

note that any change affecting an
employee’s compensation or other benefits
is not effective unless it is in writing and has
been signed by an authorized
representative of the US HCAM Human
Resources (HR) Department.
If you have any questions regarding

information in this Handbook, please
contact the US HCAM HR Help Desk
(Onboarding) at aonboard@in.ibm.com
US HCAM Human Resources
V1.4 Jan 01, 2022 3

*For purposes of this handbook and unless stated otherwise, the term
“employee” refers to as “US HCAM assignee” (referred to herein as
an “Assignee” from overseas).
Table of Contents
TRANSITIONING TO YOUR US HCAM ASSIGNMENT..............................................................6
GENERAL INFORMATION...................................................................................................................6
ONBOARDING INFORMATION..............................................................................................7
ONBOARDING FORMS......................................................................................................................7
PAYROLL FORMS..................................................................................................................8
W-4 FORM...................................................................................................................................8
CHANGES TO TAX INFORMATION (AFTER YOU ARE ADDED TO PAYROLL).....................................................8
I-9 VERIFICATION OF ELIGIBILITY FOR EMPLOYMENT...........................................................9
E-VERIFY.......................................................................................................................................9
SOCIAL SECURITY NUMBER (SSN).......................................................................................10
BENEFITS ENROLLMENT.....................................................................................................11
CHANGE OF ADDRESS........................................................................................................11
INITIAL LOAN FOR US ASSIGNMENTS.................................................................................12
EXPORT CONTROLS............................................................................................................12
DRIVING IN THE US............................................................................................................12
US PAYROLL AND PAYMENT OF SALARY.............................................................................13
US INCOME TAX INFORMATION.........................................................................................14
EXPENSE REIMBURSEMENTS AND TAXABILITY...................................................................15
HUMAN RESOURCE INFORMATION....................................................................................17
COMPENSATION POLICY.................................................................................................................17
EMPLOYEE SALARY PROGRAM (ESP)................................................................................................17
BAND PROGRESSION (PROMOTIONS)................................................................................................17
PERFORMANCE MANAGEMENT........................................................................................................17
US HCAM AWARD PROGRAM........................................................................................................17
DIVERSITY AND DISCRIMINATION / HARASSMENT POLICY.................................................18
REPORTING AN INCIDENT................................................................................................................18
DISCIPLINE AND REMEDIAL ACTION...................................................................................................18
EMPLOYEE REFERENCES.....................................................................................................19
WORKERS COMPENSATION................................................................................................19
FAIR LABOR STANDARDS ACT.............................................................................................19
V1.4 Jan 01, 2022 4

PROTECTION AND USE OF US HCAM ASSETS......................................................................20

SMOKING...........................................................................................................................20
SOLICITATION....................................................................................................................20
EMPLOYMENT AT WILL......................................................................................................20
HOLIDAYS, VACATION AND ATTENDANCE..........................................................................21
HOLIDAYS....................................................................................................................................21
US VACATION..............................................................................................................................21
US HCAM VACATION PLAN ACCRUAL TABLE....................................................................................22
ATTENDANCE...............................................................................................................................22
FAMILY AND MEDICAL LEAVE ACT (FMLA)..........................................................................24
PARENTAL / MATERNITY LEAVE.........................................................................................24
FAMILY EMERGENCY BACKUP CARE………………………………………………………………………………….25
DEFINITIONS OF WORKDAY AND WORKWEEK....................................................................27
TRAVEL POLICY AND EXPENSE REIMBURSEMENT...............................................................27
US HCAM TRAVEL AGENCY POLICY.................................................................................................27
CURRENCY EXCHANGE RATE............................................................................................................27
BUSINESS TRAVEL OUTSIDE THE US....................................................................................28
EXPENSE REPORTS.........................................................................................................................28
TIMELINES FOR SUBMITTING EXPENSE CLAIMS....................................................................................28
BUSINESS TRAVEL INSIDE THE US.......................................................................................28
SOFTWARE/HARDWARE/OFFICE SUPPLIES PURCHASES.........................................................................28
US HCAM ASSIGNEES.........................................................................................................29
OVERVIEW...................................................................................................................................29
INITIAL SETTLEMENT ALLOWANCE....................................................................................................29
COSTS FOR DRIVING LESSONS, DRIVER’S LICENSE & AUTOMOBILE REGISTRATION.....................................29
PASSPORT RENEWAL CHARGES........................................................................................................30
CAR LOAN INTEREST SUBSIDY..........................................................................................................30
REIMBURSEMENT OF TAXI FARE.......................................................................................................30
POLICY FOR ACCOMPANIED TRAVEL..................................................................................................31
HOME LEAVE ASSISTANCE…………………………………………………………………………………………………… 31
BAGGAGE ALLOWANCES.................................................................................................................33
LEASE BREAKAGE – RETURN TO HOME COUNTRY................................................................................33
HOTEL EXPENSES AT END OF ASSIGNMENT........................................................................................33
SUMMARY OF TAX GUIDELINES........................................................................................................33
SUMMARY OF TAXABLE & NON-TAXABLE EXPENSES............................................................................33
US DOMESTIC REDEPLOYMENT POLICY (BACK-TO-BACK ASSIGNMENTS WITHIN US)..........34
OVERVIEW...................................................................................................................................34
RELOCATION APPROVAL REQUIREMENTS...........................................................................................35
IN TRANSIT..................................................................................................................................35
RELOCATION TAX LIABILITY.............................................................................................................37
RELOCATION EXPENSE GUIDELINES...................................................................................................37
V1.4 Jan 01, 2022 5

EMPLOYEE HEALTHCARE BENEFITS.....................................................................................38

IMMEDIATE ACTION REQUIRED........................................................................................................38
INSTRUCTIONS FOR ENROLLING........................................................................................................38
OBTAINING MEDICAL OR DENTAL SERVICES BEFORE ENROLLMENT IS COMPLETED......................................39
IBM 401(K) PLUS PLAN................................................................................................................39
OFFBOARDING & UNUSED LEAVE ENCASHMENT................................................................41
US HCAM SEPARATION CHECKLIST.................................................................................................42
OPTIONAL PROGRAMS & SERVICES FOR US HCAM ASSIGNEES...........................................44

BANKING SERVICES........................................................................................................................44
GENISYS CREDIT UNION.................................................................................................................44
INSURANCE SERVICES.....................................................................................................................44
CONTACTS AND HELPFUL LINKS.......................................................................................................44
COMPANY CONTACT INFORMATION:.................................................................................................45
TRAVEL@IBM USEFUL LINKS..........................................................................................................45
FOR AMEX CARD INCREASES, USERS WOULD CONTACT AMEX DIRECTLY....................................................45
HELPFUL WEBSITES.......................................................................................................................45
FREQUENTLY ASKED QUESTIONS FOR ASSIGNEES TO THE US.............................................46
HOW WILL MY RETIRALS BE HANDLED? (INDIA ASSIGNEES ONLY)............................................................46
WILL THE PF ACCOUNT NUMBER CHANGE ON MY RETURN? (INDIA ASSIGNEES ONLY).................................46
WILL I BE ELIGIBLE FOR SUPERANNUATION AND GRATUITY?..................................................................46
WHAT EXCHANGE RATE WILL BE CONSIDERED FOR ANY DEDUCTION TOWARDS HOME COUNTRY SALARY?.......46
WHAT ABOUT THE MEDICAL INSURANCE PREMIUM TOWARDS MY ADDITIONAL DEPENDENT?.......................46
HOW WILL MY HOME COUNTRY SALARY BE ACTIVATED UPON MY RETURN?..............................................46
V1.4 Jan 01, 2022 6

Transitioning to Your US HCAM Assignment

The most difficult and challenging aspect of your US assignment will undoubtedly
be getting settled in the United States. Not only will you be going to a new
location for your job, you will also need to adapt to your new client and on a
personal level, a new environment. Below are some guidelines, information and
advice. Please read them carefully as the information can save you time and
trouble in the future.
General Information
 Keep the following documents for you and your family in a safe place:
Passport, I-94, Social Security cards, visa documents, and assignment
offer letter. We recommend that, in addition to the originals, you keep
copies of these documents in a location separate from the originals.
 Before you travel to the US, ensure that your passport does not expire
within six months of your arrival in the US. If you find it necessary to renew
your passport during a scheduled leave from home country, you should
plan the timing carefully, as your leave cannot be extended to
accommodate passport renewal.
 You will have two Blue Pages record – home country and host country.
Host country Blue Pages will show as “Alternate Work Arrangement”
status and will contain US HCAM Employee Serial (US CNUM) and IBM
US Email ID, and you will be assigned to a US People Manager. During
your assignment, you will continue to use your US HCAM serial number
and email ID. Make sure you include it on all correspondence. Your US
HCAM CNUM will remain unique and will continue to be used for future
employment in IBM US. However, your US Lotus Notes email ID may not
remain unique so you may be assigned a new one each time you return
back to US.
 The US HCAM Employee Database is a valuable resource for US HCAM
assignees. Access the Database at http://w3.ibm.com/hr/hcam using your
US HCAM intranet user id and password.
 As a US HCAM assignee, your personal information will be stored in
Workday. It is critical that Workday is updated with latest bank details, US
home address and contact information, US Tax Forms and Social Security
Number to ensure smooth processing of your US Payroll
 Additionally, please ensure that the US HCAM Employee Database has
your current address and contact information. Inform us of any changes
by updating Database or e-mailing @ aonboard@in.ibm.com
 Additional resources available to you include your onsite project manager,
your associates,and your People Manager
V1.4 Jan 01, 2022 7

Onboarding Information
Your Onboarding Representative will work with you to collect all necessary
paperwork after you have landed in the US or at the start of employment with US
HCAM. A welcome note with initial instructions will be sent to you at your Home
Country Lotus Notes ID once we are informed that you will be traveling to US. If you
don’t know your Onboarding representative, direct your questions to
aonboard@in.ibm.com
Majority of Onboarding forms must be turned on the date of joining US HCAM.

This timeframe enables us to provide the necessary information to Payroll and
other HR departments. One of the most critical documents is the Form I-9, on
which your employer must document your proof of identity and ability to work
legally in the US. You must complete the I-9 on your first day at work.
All documents must be sent to the attention of your Onboarding Representative at

US HCAM HR. Please scan or fax each form and then mail the originals to the
following:
US HCAM Human Resources Department

3039 Cornwallis Road
Building 002, HH-002
Research Triangle Park, North Carolina 27709
Fax: 1-845-463-3260
Email: aonboard@in.ibm.com
Tip: It is important that you follow all instructions when completing the
forms and that all information on forms is complete and accurate.
Onboarding Forms
You can access all the following forms via US HCAM Database at:
http://w3.ibm.com/hr/hcam using your Home Country intranet user id and
password.
 Application for Social Security Number and Card

 W-4 Withholding Statement (for federal and state tax purposes)
 Notification of Change of Home Address to USCIS
Tip: Passports (both yours and your family’s), I-94 cards, Social Security cards,
and visa documents are very important to you while you are in the US.
Keep the originals in a safe place and keep photocopies separate from the
originals.
V 1.4 Jan 01, 2022 8

Payroll Forms
To obtain any of the below forms, please visit the US HCAM Employee
Database at http://w3.ibm.com/hr/hcam and use your Host (US) or Home
Country intranet user id and password.
W-4 Form (Federal and State equivalent W4)
The W-4 is required to ensure appropriate withholding of federal and state

income tax. US HCAM complies with all US tax laws and therefore requires a
W-4 to be completed in Workday. If you have not yet received your Social
Security card still go ahead and submit the documents without SSN
information; however, you are responsible to upload the SSN card in US
HCAM database as soon as you receive it and fax a copy to 1-845-463-3260.
Further make sure you include your Home & Host Country Employee Serial
number while sending the fax.
Note: Please send your filled, signed and dated of your Tax withholding
forms to US Payroll team (email ID: uspaytax@us.ibm.com)
Please note that most states in the US assess a state income tax in addition
to the federal tax.
Tip: It is important for employees to understand the importance of

submitting an accurate Form W-4. An individual may be subject to a
$500 penalty if he or she submits, with no reasonable basis, a Form W-
4 that results in less tax being withheld than required.
Changes to Tax Information (after you are added to Payroll)
Changes to your current W-4 state tax must be submitted to US HCAM

Onboarding Team at aonboard@in.ibm.com. Depending on the timing of your
input, it can take one to two pay periods for any changes to take place.
Please visit the US HCAM Database at http://w3.ibm.com/hr/hcam and use
your Host Country intranet user id and password.
V 1.4 Jan 01, 2022 9

I-9 Verification of Eligibility for Employment

The I-9 is a legal document that is required of every newly hired employee,
whether they are a US citizen, permanent resident, or non-immigrant visa
holder.
In your first working day in the US you will need to complete I-9 Formalities and
Onboarding documentation. It is essential that you get in touch with your HR
Coordinators listed below on DAY 1 to complete all the HR formalities. Only
when both action items are successfully completed you will be onboarded by
your onboarding representative.
Regarding I-9 Formalities, it is critical to complete section 1 of the required I-9,

and identify the individual/manager who will receive and complete section 2 of
the same document. For any specific queries, kindly reach out respective HR
Coordinators mentioned below table. For any general queries, you can always
write to the generic IDs:
HR Help Coordinator Details General Queries HR Tools

Day 1 - I-9 Tara Blackwell https://ibmius.i9servicecenter.com
ibmcoord@ibm.com
Formalities tara.blackwell.johnson@ibm.com Log in as new employee
The Immigration Reform and Control Act (IRCA) makes it unlawful for US
employers to knowingly hire or continue to employ unauthorized workers.
Therefore, it is mandatory that employers verify the employment
authorization for each new employee.
Tip: An I-94 (record of arrival/departure) was issued to you at your time

of entry into the United States. It is stamped with your arrival date
and has the expiration date of your work authorization on it. Make
sure the I-94 dates and visa type are correct before leaving the port
of entry. Keep the document in a safe place as it represents your
legal ability to remain in the US.
E-Verify
In conjunction with the I-9 program, US HCAM participates in the US
government’s E-Verify program, an internet-based system operated by the
Department of Homeland Security and the US Social Security Administration.
Employers use E-Verify to electronically verify the name, Social Security
Number (SSN) and immigration information of employees against a Federal
database. To comply with this requirement, you must provide your SSN
to your onboarding representative and update in Workday as soon as
you receive it from the Social Security Administration.
V 1.4 Jan 01, 2022 10

Social Security Number (SSN)

You must apply for a US Social Security number. * The SSN is necessary to
file tax forms, obtain a driver’s license, lease an apartment, and for other
necessities. US tax laws require you to obtain a Social Security Number; it
is mandatory you do so.
Tip: If you do not have your Social Security Number when filling in
forms, leave the field blank.
Contact the Social Security Administration to determine when you can apply
for a Social Security card. Take your original offer letter, passport, and
original I-94 card when you apply. You will need to provide an address in
the United States so the Social Security office can mail your card to you. If
you do not yet have an address in the US, you may use your work address.
Tip: Review the Social Security application form prior to your visit to
the Social Security office. If you have any questions about a
portion of the form, you can inquire at the Social Security office.
You can find the nearest Social Security Administration office by
looking in the phone book (generally under US Government) or at
http://www.ssa.gov.reach.htm
If you do not receive your Social Security card within three weeks of
applying, we suggest you return to the Social Security office and request a
letter that contains your Social Security number. We will accept the letter in
lieu of a Social Security card, although remember to both fax and send a
copy of the card when you receive it. The Social Security office generally
complies with such a request, although they are not required to do so. If you
have any further problems, contact us at aonboard@in.ibm.com. Please
provide us with your Social Security number within 24 hours of receiving it
and update in Workday.
Tip: Make sure you use the same name as on your passport and visa
documents when you apply for a Social Security Number. Failure to
do so will cause a delay in obtaining the Social Security Number.
* You will be placed on Payroll with a temporary SSN. Once you receive the
SSN, you must immediately do the following:
 Update, scan and upload a copy of your SS Card to US HCAM Database

at http://w3.ibm.com/hr/hcam
 Update Workday at https://wd5.myworkday.com/ibm/d/home.htmld and
US HCAM Database at http://w3.ibm.com/hr/hcam. Access Workday
and US HCAM Database using your IBM US intranet user id and
password.
V 1.4 Jan 01, 2022 11

Benefits Enrollment
Immediate Action Required:
When your enrollment window is open, you will receive an email from the IBM
Benefits Center – Provided by Fidelity with instructions on what you need to do.
You will have 30 days to select your healthcare plans (Medical, Dental and
Vision) and enroll yourself and your eligible dependents. The associated
contributions will be deducted from your paychecks.
Failure to enroll within 30 days will result in you having no coverage for the
rest of the plan year.
Your dependents will not be covered if you fail to enroll within 30 days and per
IRS regulations, you will be unable to change your default coverage or enroll
your dependents until the annual "Open Enrollment" period or if you experience a
Qualifying Event (marriage, new baby, etc.).
Change of Address
Foreign nationals in the United States are required to notify the USCIS within
ten days of moving to a new residential address.
To notify the USCIS of your new address, you may use the USCIS system
that allows applicants to change their address online by logging on to the
USCIS website at: https://egov.uscis.gov/crisgwi/go?action=coa. The
electronic version of the Form AR-11 is available at:
http://www.uscis.gov/files/form/ar-11.pdf
In addition, you must contact US HCAM HR prior to relocating within the US

for two reasons:
1. Some visa types require filing of visa amendment with USCIS and
notification to the U.S. Department of Labor prior to a work location
move.
2. Failure to make this timely notification could result in incorrect tax
withholding by Payroll and subsequent discrepancies in the W-2 (annual
US Wage and Tax Statement).
V 1.4 Jan 01, 2022 12

Initial Loan for US Assignments
US HCAM will make available an initial $4,500 loan to provide short-term liquidity
to secure permanent housing, acquire household goods, etc. This is subject to
availability of a loan arrangement from a local bank in the home country.
If the Home Country IBM has an arrangement with a local bank:

For assignees beginning a US assignment, this process is directly handled in
Home Country prior to travel. Assignees must contact the IBM Forex Release
Team in the home country to initiate the process. The loan will be repaid in
twelve equal installments from your US paychecks.
If the Home Country IBM does not have an arrangement with a local bank:
US HCAM will not be able to make available the initial $ 4,500 loan if there is no
arrangement with a local bank in home country to initiate this loan or if the home
country regulations prohibit advancing such loan. Assignees will be responsible
to carry appropriate amount of liquid cash at the beginning of assignment.
Export Controls
US laws and regulations prohibit the unauthorized export of restricted
technology to persons who are not US citizens or nationals, permanent
residents, refugees, asylums, or persons authorized to work under the
amnesty provisions of US immigration law. When such a person is exposed
to technology restricted by the US government, it is considered an export of
such technology, even when the employee is working in the United States.
As part of the Onboarding process, US HCAM will notify IBM's Export

Regulations Office whenever an assignee will be working at an IBM
location. The Export Regulations Office will be responsible for working with
the assignee's US manager to ascertain whether a US government license
or other authorization is required for the employee to perform his or her job
responsibilities. This notification is not required for assignees who will be
working at non-IBM work sites, such as a client work site.
Driving in the US
Although some of the larger cities in the US have excellent public
transportation systems, you may wish to purchase a car while on
assignment in the US.
To drive in the United States, you must obtain a driver’s license. Many
states will issue a driver’s license that expires the same time as the date
on your I-94 card. To obtain a driver’s license, you must pass a written test
V 1.4 Jan 01, 2022 13

and a driving test. To find the state motor vehicle agency closest to you,
look in the telephone book under “Department of Motor Vehicles” in the
state government section, since motor vehicle agency names vary from
state to state. Most states have a booklet you can request that lists the
information required to pass the written test. You can also opt to contact a
private driving school. See the “US HCAM Assignees” section for more
information and the reimbursement policy.
To obtain a driver’s license, you must provide your passport, Social

Security Card, I-94 Card, proof of residence and documents such as a
telephone or utility bill. In most states, you show up at the agency and
apply for the driver’s license, which includes an examiner administering
the written test and taking you on a road test.
Tip: Driving without a license is a violation of state law; do not drive until
you obtain a license. Have someone drive you to the office to apply for
your license; you must provide a vehicle for the road test.
To pass the road test, make sure you are comfortable driving both in town
and on highways, can change lanes, use appropriate signal indicators,
parallel park, stop or yield as required, and know all rules of the road.
To own and operate a vehicle in the US, you must purchase automobile
property damage and liability insurance, register the car and, in most
states, the car must pass a mechanical and emissions inspection.
Also, see the section “US HCAM Assignee” in this handbook on “Costs
Incurred for Driving Lessons, Obtaining Driver’s License and Automobile
Registration.”
Tip: You can drive with an international driver’s license for a finite
period. Go to your local DMV office and obtain a booklet that
contains the “rules of the road”.
V 1.4 Jan 01, 2022 14

US Payroll and Payment of Salary
US HCAM salary is paid on the 15th and last day of each month through
electronic deposit to the US bank of your choice using the Electronic
Funds Transfer System (EFTS). See more details @ https://w3-
01.ibm.com/hr/web/us/payroll/electronic_funds_distribution.html. If the
scheduled pay date falls on a weekend or holiday, the deposit will be
credited to your account on the last banking day prior to the actual pay
date.
 If you have obtained an initial $4,500 loan, it will be deducted in

equal amounts over the course of your first twelve paychecks. If
you terminate your US assignment for any reason before your loan
is recovered, any remaining loan balance becomes immediately
due in full.
 To view your pay slip, please refer to the link https://w3-

01.ibm.com/hr/web/us/payroll/. Look under “Electronic Pay
Statements”.
US Income Tax Information

It is the responsibility of each employee to comply with USA Federal, State
and Local government income tax requirements, as well as any Foreign or
Home Country tax requirements.
US HCAM is required by US tax law to withhold income taxes from each

salary payment based on withholding elections chosen by the employee on
their Federal Withholding Form (W-4). In addition, US HCAM withholds
income taxes pursuant to individual state/local laws based on similar forms
filed by the employee. It is important that you check to determine the
appropriate state or local withholding form requirements. The employee is
responsible for ensuring that US HCAM receives the necessary withholding
forms and for keeping them current in the event of a work location or tax
jurisdiction change, as well as for changes in personal situations. A person
may be subject to a $500 USD penalty if a W-4 Withholding Form or similar
form is submitted which, with no reasonable basis, results in less tax
withholdings than required.
Federal tax returns as well as most state/local returns are generally due on
April 15th of each year for the prior tax year, normally ending December 31st.
However, it is each employee’s responsibility to determine the exact filing
date based on their work locations(s). Income tax filing forms as well as other
information is available at www.irs.gov and similar websites for the various
states.
V 1.4 Jan 01, 2022 15

When filing your tax returns, you may be required to include a copy of a Form
W-2 - Wage and Tax Statement. These forms will be provided by US HCAM
Payroll no later than January 31 each year and will reflect the prior year’s
wages and taxes withheld.
Tip: US tax laws can be complex, especially any applicable state tax
laws. You may wish to consult a professional tax accountant at
your own expense for assistance with filing your income tax
returns. US HCAM personnel cannot provide tax advice to you.
Expense Reimbursements and Taxability

In general, reimbursements made to employees for ordinary and necessary
business expenses, when submitted on an approved expense account form,
are considered by the US Internal Revenue Service (IRS) to be deductible
business expenses for the employer. As such, they are not included as salary
of the employee, and consequently are not subject to withholding tax. US
HCAM must substantiate to the IRS that these deductible business expenses
meet established IRS guideline and are properly documented and
substantiated by appropriate receipts and management authorization.
Expense reimbursements which are subject to withholding tax include but are
not limited to the following: Initial settlement allowance, driving lessons,
interest subsidy, and all expense reimbursements which are not directly
business related (e.g. extended hotel stays, extended use of rental cars, etc.).
The Federal withholding tax on expense reimbursements (non-salary) is

regulated by the IRS. US HCAM will withhold taxes based on the required
federal income tax rate, which is currently 25%. In addition, US HCAM will
withhold the required state, local and social security taxes. Please note
that if this generates an over-withholding of taxes, you may receive a
refund of taxes when you file your annual tax return(s). However, if this
rate of withholding is below your final effective tax rate, you may owe
taxes; and it is your responsibility to determine if you should make any
estimated tax payments throughout the year.
Note: The Internal Revenue code contains some tax relief for certain
reimbursements provided to employees who are on short term assignment
within the USA. The criteria to determine if an assignment is short term
are defined by the IRS and consider many factors. If your assignment
meets the IRS criteria for short term assignment status, you may be able
to take certain expenses as deductions at the time of filing your USA tax
V 1.4 Jan 01, 2022 16

returns. You may wish to consult a professional tax accountant, at your

own expense, for assistance in determining your USA tax liability and
preparing your annual tax return.
It is the responsibility of each employee to comply with USA Federal, State

and Local government income tax requirements, as well as any Foreign /
Home Country tax requirements.
A Summary of Tax Guidelines is provided in this Handbook. Additional

information on taxable and nontaxable expenses is also included in the
Travel Reimbursement.
V 1.4 Jan 01, 2022 17

Human Resource Information

Compensation Policy
Assignees on long-term assignments will be paid Global PMR, US market-

driven and Prevailing Salaries compensation. Taxes will be withheld as
applicable. While on assignment, home country compensation is stopped.
US HCAM strives to maintain a compensation program that recognizes

individual performance and level of responsibility, provides competitive
salaries, and complies with applicable law.
Employee Salary Program (ESP)
Assignees will be eligible for salary increases via ESP program in US

HCAM. Assignees will not be eligible for ESP program in their home country
due to LOA status in home country
Band Progression (Promotions)
Band progression will occur in line with US HCAM HR policy for US HCAM
assignees on assignment in the US. To be promoted and moved to a new
band, the assignee must be given additional responsibilities which are
commensurate with the new band at the time of promotion.
Performance Management
Assignees fall under the IBM Checkpoint policy, which will include input
from US HCAM and Home Country People managers.
US HCAM Award Program
US HCAM is committed to building and sustaining a culture of appreciation

and teamwork. We know that ideas which solve a complex business
challenge or simply make an everyday improvement help drive success for
our company.
US HCAM employees are eligible for IBM’s Global Recognition Programs.
V 1.4 Jan 01, 2022 18

Diversity and Discrimination / Harassment Policy

US HCAM is firmly committed to equal opportunity and diversity in the workplace.
Business activities such as hiring, promotion, and compensation of employees,
are conducted without regard to race, color, religion, national origin, ethnicity,
sex, gender, gender identity or expression, sexual orientation, age, genetics,
disability, U.S. military or veteran status. For qualified people with disabilities,
US HCAM makes workplace accommodations that comply with applicable laws,
and which US HCAM determines are reasonable and needed for effective job
performance.
US HCAM is also committed to maintaining a work environment free from all

forms of discrimination and harassment based on race, color, religion, national
origin, ethnicity, sex, gender, gender identity or expression, sexual orientation,
age, genetics, disability, U.S. military or veteran status. US HCAM will not
tolerate discriminatory or harassing conduct and any US HCAM employee found
to have engaged in such behavior will be disciplined, up to and including
dismissal. This policy applies to all levels and areas of US HCAM’s operations.
Reporting an incident
If you believe you are a victim of discrimination or harassment, you are

encouraged to report the conduct directly to your manager, senior management
or the US HCAM Human Resources department. All complaints of such conduct
will be investigated promptly and dealt with appropriately. Threats or acts of
retaliation or retribution by any manager or other supervisory personnel against
employees for reporting discrimination or harassment will not be tolerated by the
company; such conduct, when determined to have occurred, will result in
discipline, up to and including dismissal.
In the event a manager becomes aware of an employee being subjected to such

behavior, he or she must promptly contact the US HCAM HR department and
work with HR to take appropriate remedial action to stop the discrimination or
harassment.
Discipline and remedial action
US HCAM employees who engage in discrimination or harassment are subject to a

range of discipline, from informal counseling to discharge. The seriousness of the
conduct and any past warnings given to the employee must be considered. In
certain circumstances, it may be appropriate to transfer the accused individual to
another department or location. In appropriate circumstances, if requested by the
victim, he or she may be transferred to another department or location.
V 1.4 Jan 01, 2022 19

Employee References
US HCAM will provide employment verification letters to its employees or former
employees upon request. Requests should be directed to
aonboard@in.ibm.com. Employment verification letters will only confirm the job
title and dates an employee worked at US HCAM. US HCAM is unable to
provide reference or experience letters that indicate any specific skills learned,
used or possessed by either a current or former employee.
US HCAM policy prohibits employees from providing any reference or experience

letters in their capacity as employees of US HCAM. If US HCAM employees
provide references in an individual capacity, they must not use IBM US
letterhead or sign the letter as an US HCAM employee. In addition, letters
provided in an employee's individual capacity must include the following
statement:
"The opinions expressed in this letter are those of the undersigned and are not
authorized by and do not necessarily reflect the opinions of US HCAM or any of
its officers, employees or agents."
Workers Compensation
When an injury or illness occurs at work, immediate medical attention can mean
fewer medical complications, quicker recovery and an earlier return to work. And
proper investigation and corrective action help prevent future occurrences. That's
why immediate reporting of work-related injuries or illnesses is extremely
important to both US HCAM and to our employees.
If you experience a work-related injury or illness, notify your US manager

immediately and report the incident to US HCAM Human Resources by email
aonboard@in.ibm.com.
These reporting requirements apply to all associates and regular and supplemental
US employees. If you are unable to complete a report, your manager should do so.
Workers Compensation claims are filed whenever a work-related injury or illness is
reported. Please follow the link for more information:
https://w3-01.ibm.com/hr/web/us/payroll/socialsecurity.html
Fair Labor Standards Act

US HCAM complies with the Fair Labor Standards Act. If you believe that an
improper deduction has been made to your salary or that you have not been
properly paid for time worked, immediately report this information to your direct
supervisor and the US HCAM HR Department. Reports of a possible pay
discrepancy will be promptly investigated.
V 1.4 Jan 01, 2022 20

Protection and Use of US HCAM Assets

US HCAM assets are of great value to our competitiveness and success as a
business. These assets include not only intangible assets such as information on
business strategies and clients, intellectual property and personnel information, but
also physical assets. Protecting these assets is very important, since loss, theft or
misuse of US HCAM assets jeopardize the future of the company. For this reason,
employees are personally responsible not only for protecting US HCAM property
entrusted to them, but also for helping to protect the company's assets in general.
Employees should be alert to any situations or incidents that could lead to the loss,
misuse or theft of US HCAM property. Employees should report all such situations
to their manager or US HCAM Human Resources as soon as they come to their
attention.
All US HCAM property is subject to search, including desks and computer files. US
HCAM reserves the right to require disclosure of all passwords to all files and
information maintained on US HCAM property. US HCAM equipment, systems,
facilities, laptops, corporate charge cards and supplies must be used only for
conducting US HCAM’s business or for purposes authorized by management. For
example, an increasing number of employees own equipment that can use US
HCAM supplies, such as diskettes. Since these supplies are readily available
throughout the company, the question of making personal use of them frequently
arises. The answer is clear: employees may not use US HCAM supplies for personal
purposes.
Smoking
US HCAM is committed to maintaining a smoke-free work environment. To
further this commitment, smoking is not allowed in company facilities, company
sponsored meetings or in company vehicles. This policy applies to all employees,
vendors, guests and customers.
Solicitation
Soliciting by employees in any form during working time is prohibited. Non-
employee distribution or solicitation anywhere on company premises at any time
is also prohibited.
Employment at Will
All employment with US HCAM is employment at will. US HCAM is free to terminate
any employee at any time, with or without cause, and with or without notice. All
policies expressed herein are subject to change or cancellation at any time by
management. The policies expressed herein are neither intended to, nor do, create
a contract of employment or confer any rights or privileges upon any individual.
V 1.4 Jan 01, 2022 21

Holidays, Vacation and Attendance

All US HCAM employees and associates will be guided by the policies and
principles presented in this section. Management of time off is the joint
responsibility of the individual employee and their manager, and must support
meeting business needs.
US HCAM requires that employees receive advance approval from their manager or
site project manager for vacation, Personal Choice Holiday or other time off.
Follow the IBM US guidelines on Holidays. The link is

https://w3-01.ibm.com/hr/web/us/timeoff/index.html
Follow the IBM US guidelines on Vacations. The link is

https://w3-01.ibm.com/hr/web/us/timeoff/vacation.html
Holidays
The number of Personal Choice Holidays will be the difference between the
Personal Choice Days published by IBM US for the calendar year minus any
days that are mandated as days off at the client or site location that are not
designated holidays by IBM US.
Personal Choice Holiday accrual is based on service attained during the calendar
year for eligible employees. Please refer to the following link: https://w3-
01.ibm.com/hr/web/us/timeoff/detperchoice.html
To obtain the PCH leaves you need to send email to your manager and keep his
approval for your records.
US Vacation
US HCAM employees earn vacation through the year based on the number of full
months worked in the US with US HCAM; however, employees may take projected
vacation days before vacation time is earned. Should an employee separate from
US HCAM (voluntarily or involuntarily), any vacation taken but not earned will be
deducted from the employee’s final paycheck. If an employee has earned but not
taken vacation at the time of separation, the employee will be compensated at the
current salary rate. Any vacation earned but not taken in a calendar year will be
carried over to the following year but will reduce the number of vacation days that
can be earned in that following year. Only the value of unused vacation days earned
in the current year will be paid to the employee upon termination of assignment.
Vacation accrual is based on service attained during the calendar year for eligible
employees.
V 1.4 Jan 01, 2022 22

US HCAM Vacation Plan Accrual Table

Date of hire 0-9 years of 10-20 years of 20+ years of
(DOH) service service service
15 days 20 days 20 days

DOH on or after
maximum per maximum per maximum per
1/1/04
year year year
Attendance
Make sure you understand your work schedule starting the first day of work. This
includes start-stop times. If at any time you anticipate being late or will not be in to
work for any reason, you are required to contact your manager or site project
manager as far in advance as possible.
Absence from work for short- or long-term illnesses is managed on a case by case
basis by the employee manager in conjunction with HR. Excessive or unauthorized
absences may be considered abuses of the time off policy and may result in
disciplinary actions, up to and including termination.
If, due to business needs, an employee must work on a designated holiday, the
manager or project manager may designate an alternative day as the holiday.
The maximum number of holidays in a year is 12. Refer to the link for Holidays
and Personal Choice Holidays at
https://w3-01.ibm.com/hr/web/us/timeoff/index.html
Vacation will be earned through the year based on months worked; however,
employees may take vacation based upon a full year of employment on the 1st of
January each year. Should an employee/assignee separate from US HCAM
(voluntary or involuntary), any vacation taken but not earned will be deducted from
the employee’s final payroll check. If an employee has earned vacation not taken at
the time of separation, the employee will be compensated at their current salary rate.
Only the value of unused vacation days earned in the current year will be paid to the
employee upon termination.
Tip: Requests to take time off for personal reasons should be discussed
with your Project Manager.
V 1.4 Jan 01, 2022 23

Family and Medical Leave Act (FMLA)

The US Family and Medical Leave Act is a federal program allowing eligible
employees a maximum of 12 weeks of unpaid absence within a 12-month
period for specific family and/or medical reasons. At US HCAM, this 12-month
period is a calendar year. During any FMLA absence, your employer cannot
replace you by hiring someone else to fulfill your duties on a permanent basis. In
addition, any time not used for FMLA in one calendar year is not carried over into
the next calendar year.
For more information on FMLA, please follow the link:

https://w3-01.ibm.com/hr/web/us/timeoff/loa/fmla.html
Parental / Maternity Leave

Effective November 1, 2017, if you're an IBM regular employee and become the
parent of a newborn or a newly adopted child (including children born through a
surrogate), you will receive twelve (12) weeks paid time off within twelve (12)
months of your child's birth or adoption to bond with your child. This includes
fathers, partners, and adoptive parents. Paid parental bonding leave can be
taken over consecutive weeks or intermittently over the twelve (12) months
period for which you are eligible for the program. Although this policy does not
require manager approval, eligible employees should discuss their leave plans
and gain agreement with their manager to avoid business disruption.
IBM regular employees who are birth mothers of newborn children generally
receive an additional 6-8 weeks of maternity leave six (6) weeks for regular
deliveries and eight (8) weeks for a Cesarean birth. The twelve (12) weeks of
paid parental bonding leave is in addition to the maternity leave, for a total of
eighteen (18) - twenty (20) weeks.
In addition to the 12 weeks paid parental leave, eligible parents who adopt or
have a child through a surrogate can receive financial assistance towards eligible
expenses incurred, up to $20,000 per lifetime. Details can be found on the
Adoption & Surrogate Assistance Plan page on w3.
For more details, refer to

https://w3-01.ibm.com/hr/web/us/timeoff/loa/parental_leave.html
V 1.4 Jan 01, 2022 24

Family Care: Emergency Back-Up Care, Diverse Ability

Support, and other Care Options
Beginning September 1, 2020, eligible IBMers have access to a suite of NEW
family benefits from Bright Horizons®. These benefits will be available to
assignees working in the US under the IBM India US (Branch).
These new benefits include subsidized Emergency Back-up Care, Diverse

Ability Support and Enhanced Family Support, all designed to help you better
manage your work and family care responsibilities.
This program is being offered in response to the federally declared COVID-19

National Public Health Emergency. Reasonable and necessary employer paid
family expenses incurred as a result of the disaster may be treated as qualified
disaster relief payments. As such eligible program benefits, including family back
up care, are non-taxable to eligible employees.
When the national public health emergency declaration is lifted, IBM will review
and provide further information regarding the program and its potential tax
implications.
Care leave may be used to provide emergency care for a family member upon
eligible events for up to 20 days for the remainder of 2020.
Eligible events include:
 Closure of School/after-care programs, Child/Elder/Diverse Ability care
center due to COVID-19, OR
 In-person school is replaced by virtual schooling at home because of
COVID-19, AND
 I don't have a back-up care currently available.
Register and reserve back-up care by visiting:

https://clients.brighthorizons.com/IBM
 Choose “Family Solutions” to register for and Reserve Back-Up Care and
click “Use It”
 Choose “SIGN UP” to enter Employer Username: IBM and Employer
Password: Benefits4You
 Enter the requested information and be sure to have your IBM Employee
Serial Number, which can be found on BluePages, using only the first 6
digits.
For further guidance on how this policy works, please contact Bright
Horizons:
V 1.4 Jan 01, 2022 25

 Emergency Paid Care Leave Policy -

https://w3.ibm.com/hr/web/us/timeoff/loa/caregiver_leave
 Bright Horizon - 24/7 at 877-BH-CARES (877-242-2737)
The emergency back-up care provided via Bright Horizons is not intended to be
your primary source for routine childcare and schooling. It is a new, ongoing
benefit that is intended for when your primary care giver unexpectedly falls
through – for example, your regular sitter is ill. However, while you figure out a
longer-term solution for childcare, the following options are available to eligible
IBMers:
For detailed information, please follow the link as shown -

https://w3.ibm.com/hr/web/us/timeoff/loa/caregiver_leave
Key FAQs:
Q: How many times can I use back-up care?

A: As an IBMer you get up to 25 back-up care uses during the Covid-19 public
health emergency. The program and usage will be evaluated when the federal
emergency declaration is lifted.
Q: Is back up care a taxable benefit?

A: Emergency family back up care subsidized by IBM is non-taxable to eligible
IBMers for qualified expenses during the COVID-19 National Public Health
emergency. The family qualified expense must be reasonable, necessary and
incurred as a result of COVID-19.
Q: What is the age limit for care recipients?

A: For center care, age limits will vary by location. Most centers can serve
children from 6 weeks to 6 years of age; some serve children through age 12.
For in-home care, there is no age limit.
Q: My spouse and I care for my child at home. Can I use Bright Horizon in-
home or center back-up care?
A: The Bright Horizon’s back-up care benefit is intended to cover family
members whenever an IBMer is the responsible caregiver (e.g. legal guardian or
custodian), and primary routine back up care is unavailable.
IT IS MANDATORY FOR ALL US HCAM ASSIGNEES TO REACH

OUT TO THE US HCAM HR TEAM AT Aonboard@in.ibm.com , PRIOR
TO AVAILING THE USE OF THIS POLICY
V 1.4 Jan 01, 2022 26

Definitions of Workday and Workweek

Workday: a workday (24-hour clock) is a day that runs from midnight to midnight (i.e.
12:00:01 a.m. to 11:59:59 p.m.) and has scheduled hours recorded.
Workweek: a normal workweek (24-hour clock) begins at 12:00:01 a.m. Saturday and
ends at 11:59:59 p.m. Friday.
Travel Policy and Expense Reimbursement

This section addresses and provides the guidelines and procedures for travel
and business expense reimbursement.
US HCAM strives to provide a travel solution that is comparable to industry

standard, meets our business objectives, compliance with IRS (Internal Revenue
Service) regulations and meets contractual obligations between IBM and its
preferred suppliers.
Employees are responsible for knowing and adhering to US HCAM travel policies
as well as any contract or business unit restrictions, for obtaining prior approval
of expenses, and for providing a thorough explanation or documentation of
exceptions to travel and business expense rules. For any travel policy
exceptions, managers will review the circumstances and document exception
approval as necessary. Exception approval documentation is to be attached to
the expense report.
US HCAM Travel Agency Policy

Employees are required to follow IBM’s policy on travel. Please see the following
link:
https://w3-01.ibm.com/hr/web/travel/
Currency Exchange Rate

All US HCAM monetary transactions are US dollar denominated. Settlement of
any foreign currency transactions will be at the prevailing exchange rate
published by IBM https://w3.ibm.com/w3publisher/currency/monthly-exchange-
rates
V 1.4 Jan 01, 2022 27

Business Travel Outside the US

US HCAM assignees are not allowed to travel on business outside the US
(except for home country at the request of the US project team without the
express written approval of the US HCAM Office).
Expense Reports
Expenses are to be claimed using the Travel@IBM automated reimbursement

tool. You may log in to Travel@IBM at https://w3-01.ibm.com/hr/web/travel. For
US specific information visit AskHR Chatbot by logging in with your Host
Country Blue Pages and post your question.
Timelines for Submitting Expense Claims
Expense reports should be submitted within 60 days of the end date of travel or
date the non-travel expense was incurred. Expenses submitted after more than
60 days must include specific approval for late processing from the people
manager. Expenses must be reasonable and within the stated guidelines.
Expense reports should include the business expenses only of the employee
submitting the expense. They are not to include any expenses of another
employee, regardless of who paid for the expenses.
Business Travel inside the US

For information on business travel within the US while on assignment in the US,
please refer to https://w3-01.ibm.com/hr/web/us/travel/index.html
Software/Hardware/Office Supplies Purchases

Expenses for purchase of software or hardware should be processed using the
US HCAM procurement process with appropriate approvals.
V 1.4 Jan 01, 2022 28

US HCAM Assignees
Overview
This policy addresses additional US HCAM allotments specifically for employees

from international locations who are on assignment in the United States. These
are additional benefits designed to assist employees making the transition from
abroad. All monetary amounts listed in this section are in US dollars (USD).
Initial Settlement Allowance
A settlement allowance of $1,500 will be paid to new assignees traveling from

home country and landing in the US. This amount is processed and received by
Assignee in home country prior to travel to US. It is subject to availability of home
country IBM to have an arrangement with a local bank.
o Assignees traveling from India can avail the arrangement made by IBM
India with the Axis Bank and contact the IBM Forex Release Team in
India to obtain this amount prior to travel.
 Any ATM fees incurred in US are included in the settlement
allowance and are non-reimbursable
o If the home country IBM has no arrangement with a local bank, the US
HCAM HR Team will process the amount in the US Payroll at the time
of onboarding in US
o Assignees joining the US HCAM on a new assignment, while they are

already settled in the US, will not be eligible for one-time settlement
allowance benefit. They may be eligible for relocation expenses at the
discretion of the hiring Account and only if the work location is greater
than 50 miles from their current location. Assignees that fall in this
category are:
 Those who have been on full Leave of Absence (LoA) from their
home country on sabbatical or special leave and have now
obtained a valid US work permit to be able to join a US HCAM
assignment; or
 Assignees that were employed with US HCAM, terminated for
specific reasons and are being hired back into US HCAM
Costs for Driving Lessons, Driver’s License & Automobile

Registration
US HCAM provides reimbursement to assignees and/or eligible dependents for

costs incurred for driving lessons, obtaining a license, and vehicle registration
V 1.4 Jan 01, 2022 29

expenses. The maximum amount for reimbursement per family is $300, and is
considered taxable income. Receipts are required.
Passport Renewal Charges
US HCAM assignees are expected to renew their passports before traveling to

the US since renewals can be completed one year in advance. If renewal is
required, reimbursement for this cost is available to assignees. This
reimbursement is deemed non-taxable income for the assignee with business
justification. Such reimbursement is also available for the employee’s
dependents but is considered taxable income. In extraordinary instances where
travel is required for renewal purposes, management approval must be obtained
and documented prior to the employee’s departure.
For newborn dependents born in the US, US HCAM will reimburse fees at actual
for obtaining a passport and parents home country visa.
Car Loan Interest Subsidy
US HCAM will subsidize interest on an auto loan for employees who elect to
purchase a vehicle. This is a one-time benefit, and employees are free to arrange
the loan with a banking institution of his or her choice or can choose to use one
of the financial institutions listed below. To qualify for this subsidy, employees
must be on an assignment which is projected to last a minimum of six months.
Employees will pay the interest and principal; US HCAM will reimburse
employees for a portion of the interest paid as a one-time payment of up to
$325.00. This reimbursement must be claimed through Travel@IBM and include
proof of payment of the interest. US HCAM has decided with these institutions to
facilitate the loan process. Note that both require that the employee maintain a
bank account with them to facilitate auto-payment.
Genisys Credit Union – secured car loan. US HCAM requires a faxed copy of
the approved loan agreement. Contact Genisys at 1-800-521-8440, ext 1102.
You can also send a note to combinememberservice@genisyscu.org. For
information about Genisys, employees can log onto
http://www.genisyscu.org/IBM_India_US_3685.html
As the loan relationship is between the employee and the bank, loan repayment
would be made to the bank under the terms of the loan agreement. If an
employee’s assignment ends prior to the repayment of the total loan amount, the
employee is required to satisfy the loan prior to returning to his/her home country.
Reimbursement of Taxi Fare
An employee traveling to the US at the beginning of his or her work assignment

is entitled to reimbursement of travel from the airport to the initial place of stay,
V 1.4 Jan 01, 2022 30
based upon actual and reasonable costs. Taxi fare will also be reimbursed when
the employee ends his assignment and returns to home country. The employee
is expected to use the most economical means of transport. Normal receipt
requirements apply.
Policy for Accompanied Travel
Employees projected to be on assignment in the US for a minimum of six months

or longer qualify for travel cost reimbursement for any eligible dependents who
accompany them. Eligible dependents are defined as the employee’s spouse
and children. Expenses for dependents traveling to the United States to join the
employee after the initial landing date must be claimed in Travel@IBM.
Employees must have at least six months remaining on their assignment at the
time of dependent travel.
Baggage Allowances
Additional Bag(s) or Excess Baggage Weight: Assignees traveling from

home to host country (start of assignment) or host to home country (end of
assignment) and their eligible dependents (spouse and children) can claim the
cost charged by airline for carrying additional bag(s) or excess baggage weight,
over and above the allowable free checked bags or the baggage weight policy of
the airline.
Branch will reimburse for either assignee or dependents at actual (receipt

required plus proof of number of individuals traveling) to a maximum of:
 $100 for a single individual traveling
 $ 200 for two individuals traveling
 $ 300 for three individuals traveling
 $ 400 for four or entire family traveling
Additionally, for host to home country (end of assignment travel), assignees

can claim up to $150 extra as a provision to carry more baggage, if necessary.
Home Leave Assistance (HLA) Program

About the Program
All US Onsite assignees, working under US Host Country Assignment Model (HCAM);
and their immediate dependents (spouse + children under 26) that are in US will be
eligible to claim air-fare reimbursement for an annual round-trip to the country of their
passport. This program is effective from January 1, 2022. The annual Home Leave
Assistance (HLA) Program and its continuation of the program is at IBM’s discretion.
V 1.4 Jan 01, 2022 31

Eligibility & Applicability
Eligibility criteria:
1. All employees must complete twelve (12) months of continuous employment with
HCAM. All Branch to US HCAM transfers will also be eligible if employees have
completed twelve (12) months of continuous combined employment with both entities
2. Employees must get a confirmation from their project that they will have minimum six
(6) months left on their US onsite assignment, post return to US, prior to availing this
benefit. Confirmation email should be dated not more than two weeks prior to the actual
travel date.
a. Should an employee be in a redeployment process and is planning to join a new
assignment upon return to US, while employed with US HCAM, employee must
get a similar confirmation in writing from the new project. (The immigration
regulation does not recommend international travel during a visa amendment
process, or it may impact your entry into the US.)
3. All travel to home country by employee and immediate dependents must be completed
within twelve (12) months of employee becoming eligible
4. You can avail this program every 12 months provided the policy is in existence.
The Home Leave Assistance Program applies to all US Onsite Assignees of HCAM if
assignees meet the following:
1. A Foreign national holding citizenship of their Home Country or dual citizenship
2. Asian Indians are also eligible if they are Overseas Citizens of India (OCI)
Policy Entitlement
1. Eligible employees and their immediate dependents who plan to complete the round-trip
travel from US will be eligible to claim air-fare reimbursement up to $ 1,500 per person.
Employee and dependents may travel on the same or different dates during the eligibility
period. The six (6) months criteria must be met for each travel. This reimbursement will
be taxed as per US Payroll Tax regulation.
2. Should an employee and members of the family have no plans to travel to home country
of their passport during the eligibility period, employee can seek a reimbursement of total
$ 1,900 in lieu of travel. The claim can only be made at the end of the one-year eligible
period.
Employees will receive an email when they become eligible to avail the home leave
program.
Travel Arrangement
Employees don’t need to book their travel through Amex. Employees should only use
their personal card to make the travel booking.
The policy does not include any other expenses apart from the round-trip airfare. Any
other expenses related to travel incurred prior to, during and after the trip is employee’s
personal responsibility.
Employees must also refer to the FAQs for additional information on the program.
V 1.4 Jan 01, 2022 32
Lease Breakage – Return to home country
The US HCAM Lease Breakage policy provides for reimbursement of actual

costs to break a lease if the lease is terminated due to business reasons. Lease
agreements that contain lease breakage fees of three-months or greater rent will
require a prior approval of the US HCAM HR before seeking reimbursement. If
the project were to end due to business reasons and the assignee is required to
return back to home country, US HCAM will reimburse lease breakage charges
incurred at actual on a reasonable basis. The employee should not
enter any lease agreement beyond the period of the assignment.
The following is required to claim this expense:
1. A lease agreement copy

2. A receipt from the apartment management office which specifically states
the lease breakage charges
3. IBM US People Manager / US HCAM Host Manager approval
4. An end of assignment letter
Reimbursement to the employee is considered taxable compensation.
Hotel Expenses at End of Assignment
Prior to returning to home country at the end of the US assignment, employees

are allowed up to two days stay in a hotel & car rental if it is not feasible to
remain in US housing (furniture has been sold, etc.)
Summary of Tax Guidelines

US HCAM must substantiate to the IRS that any deductible business expenses
meet established IRS guideline and are properly documented and substantiated
by appropriate receipts and management authorization.
Summary of Taxable & Non-Taxable Expenses

Expense Type Taxability Comments
Initial Settling Allowance Taxable
Driving Lessons
Driver’s License Taxable Limited to $300 in total
Car Registration
Limited to $325 (one time
Interest Subsidy on Car Loan Taxable
reimbursement)
Passport Renewal-Employee Non-Taxable
Passport Renewal-Spouse/dependents Taxable
V 1.4 Jan 01, 2022 33

Lease Breakage Taxable
US Domestic Redeployment Policy (Back-to-Back assignments

within US)
Overview
This policy provides guidelines on how a US HCAM Assignee can initiate the
Domestic Redeployment (Back-to-Back assignment within US) process. A
Domestic Redeployment (referred herein as “Redeployment”) occurs when a US
HCAM assignee changes client and/or work location based upon a request by
an immediate supervisor or HCAM Account Manager for business purpose.
 As part of Redeployment, some assignees may incur Relocation within
US to a new work location. This is when the assignee’s new work location
is greater than 50 miles from the current work location
 However, a change in client within 50 miles is only considered
Redeployment to a new assignment but without the Relocation within
US to a new work location
Whether it is a change in client and/or work location, all US HCAM assignees are
required to complete the Redeployment process and must receive a Final
Authorization to relocate or start on a new assignment from the US HCAM
Redeployment Team. Therefore, as soon as you are aware of an upcoming
Redeployment to a new assignment and/or change in work location, please send
an email to ushcamredeployment@ibm.com. The team will guide you through the
steps.
In general, a Redeployment process involves the following steps:
1. Account / US Hiring Manager authorization: Assignees must have

received an authorization from US Account and US People Manager for a
Redeployment to a new assignment and/or change in work location. Post
receiving the approval, submit your authorization to
ushcamredeployment@ibm.com for their validation and preliminary
authorization
2. Compensation Process: Assignees must complete the necessary

compensation process for the new assignment and/or change in location
inside the US HCAM Employee Database (USAD) with help of IBM US
HCAM Manager. Please work with US HCAM Compensation Team @
ushcamcompensation@ibm.com
3. Immigration and Work Authorization: Due to stringent USCIS

regulations, all assignees must complete the applicable immigration
process with the help Immigration and Work Permit teams to ensure
assignees have a valid Work Permit to support the new assignment or the
V 1.4 Jan 01, 2022 34

ability work in a new work location. The contact for Immigration Team is
ibmivisa@us.ibm.com and the contact for Work Permit Amendment Team
is uamedme@in.ibm.com. Please cc ushcamredeployment@ibm.com
4. Workday Relocation Process – All assignees must ensure IBM US

People Manager completes the “Change Job – Domestic Relocation”
process in Workday if there is a change in work location and/or salary.
If an assignee is working at a client location, the Manager must select the
closest IBM location to the client location and mark WPI to “C” to indicate
an Alternate Work Location. For employee working at IBM Location, it will
be “Traditional Office”. This will ensure proper payroll taxes are deducted.
Additionally, the manager must share screenshot of the changes in
Workday with the US HCAM Redeployment Team @
ushcamredeployment@ibm.com for their validation. Failure to send in the
screenshot will delay the Final Authorization. The Workday Training video
for “Change Job – Domestic Relocation” for the Manager to complete is
available @
https://w3-01.ibm.com/hr/web/workday/managers_changing_employees_j
ob.html
5. Final Authorization to Relocate or Start on a new assignment: All

assignees must complete Steps 1 – 4 and the Redeployment Data Sheet
process in US HCAM Employee Database (USAD) @
http://w3.ibm.com/hr/hcam to receive the Final Authorization to Relocate
or Start on a new assignment from ushcamredeployment@ibm.com.
6. Health Insurance Carrier Change for a different State, if necessary –

Assignee may require to enroll into a new Insurance Carrier as a result of
change in State. Please log into NetBenefits www.netbenefits.com/ibm to
make the change or contact Fidelity at 866-937-0720. Additionally, you
may contact ushcamredeployment@ibm.com for general queries.
7. Payroll State Tax Forms – When changing states, all Assignees must
submit the completed W-4 Payroll State Tax form for the new State to
ushcamredeployment@ibm.com. The Redeployment Team will pass it on
to the Payroll Tax Team. Your Federal Tax Forms will remain unchanged.
For any changes to Federal W4 form reach out to aonboard@in.ibm.com
8. Global Mobility process for the physical Relocation within US,

provided relocation is greater than 50 miles: Initiate the Global Mobility
relocation process for physical transfer to the new location if the relocation
is greater than 50 miles. All US HCAM assignees are entitled to the
relocation expenses under “Temporary Relocation Provisions” only.
Please follow the link for additional guidelines -
https://w3-01.ibm.com/hr/web/us/mobility/tempraryassgmtben.html. The
Global Mobility will require you to obtain the Final Authorization to
V 1.4 Jan 01, 2022 35

Relocate from ushcamredeployment@ibm.com to continue with their

process.
To initiate the Global Mobility process:
1. The IBM US or the US HCAM Manager authorizing the relocation must
initiate the Global Mobility US Domestic Mobility Authorization Form
(USMA) and send it to Global Mobility. See the link: https://w3-
01.ibm.com/hr/web/us/mobility/howtocreatemoveauth.html
2. Manager must select “US HCAM Assignee” assignee inside the form.
Once US HCAM Assignee is selected, the form will request if Final
Authorization to relocate has been obtained. Failure to obtain the Final
Authorization from Relocations Team will prohibit assignee from
initiating the relocation process with Global Mobility
3. Please note Relocation Expenses are borne by the Account that is

authorizing the relocation. Therefore, all US HCAM assignees must follow
the Global Mobility “Temporary Relocation Provisions” and associated
spending limits for expenses incurred during relocation within the United
States. The Account Department charge code is necessary for Mobility to
charge back any expenses if a vendor is used. Any exception to the
relocation provisions described in the “Temporary Relocation
Provisions” must require the authorization of the IBM US manager
authorizing the relocation and US HCAM Redeployment Team
(ushcamredeployment@ibm.com).
Relocation Approval Requirements

Written prior management approval and US HCAM Redeployment Team’s Final
Authorization must be obtained before an employee can relocate. The approval
must come from the IBM US Manager authorizing the relocation with a projected
date of relocation. The Assignee must forward the approval via email in advance
to ushcamredeployment@ibm.com. The assignee can only physically relocate or
start on a new assignment after receiving the Final Authorization from US HCAM
Redeployment Team.
The Global Mobility process is an additional process to complete the physical

transfer from current to new work location, provided the new work location is
greater than 50 miles from current work location. The written prior management
approval and the US HCAM Redeployment Team’s final authorization to relocate
are required when the Global Mobility process is initiated. Again, without the final
authorization, Global Mobility will not initiate the process.
In Transit
This refers to the period when the employee is traveling between his/her point of
origin and destination city. Under the US HCAM Corporate guidelines, this
V 1.4 Jan 01, 2022 36

period is generally defined as two days, in which the employee is to take the
most direct route to the destination city.
Relocation Tax Liability
If your new assignment is greater than 50 miles and since assignees will be required to
use the Global Mobility “Temporary Relocation Provisions”, all Tax Liability will be
managed by Global Mobility. You may reach out to Global Mobility for any Tax questions
Their contact email ID is US Domestic Mobility Policy &
Enquiries/Philippines/Contr/IBM@IBM
Relocation Expense Guidelines
Under the IBM US HCAM policy, all relocation expense policy fall as per IBM US
“Temporary Relocations Provisions” guidelines. Follow the guidelines described in
the section at https://w3-01.ibm.com/hr/web/us/mobility/tempraryassgmtben.html#core
Copies of written prior management approval and the US HCAM Redeployment Final
Authorization to relocate must be included when initiating the Global Mobility process.
V 1.4 Jan 01, 2022 37

Employee Healthcare Benefits

You and your accompanying eligible dependents are covered by IBMI US
healthcare plan coverage from your US date of hire.
Immediate Action Required

When your enrollment window is open, you will receive an email from the IBM
Benefits Center – Provided by Fidelity with instructions on what you need to do.
You will have 30 days to select your healthcare plans (Medical, Dental and
Vision) and enroll yourself and your eligible dependents. The associated
contributions will be deducted from your paychecks.
Failure to enroll within 30 days will result in you having no coverage for the rest
of the plan year.
Your dependents will not be covered if you fail to enroll within 30 days and per
IRS regulations, you will be unable to change your default coverage or enroll
your dependents until the annual "Open Enrollment" period or if you experience a
Qualifying Event (marriage, new baby, etc.).
If your dependents are not accompanying you when you land but will be joining
you in the US later, you have 30 days to notify the Benefits Center that you will
enroll them after they arrive in the US. If you fail to enroll dependents within 30
days of their arrival in the US, you will be unable to add them to your healthcare
coverage until the annual "Open Enrollment" period.
Instructions for Enrolling

You will receive an email with enrollment instructions from the IBM Benefits
Center – Provided by Fidelity once your enrollment window is open. This can
typically take four to seven business days after your Workday record is sent to
the Benefits Center. When you’re ready to enroll, log on to NetBenefits® to get
started.
 Log on to NetBenefits with your US intranet ID and password -

netbenefits.com/IBM to access your Benefits Enrollment page, where you will
review your enrollment options for the current plan year.
 When you’ve completed your elections, select Save & Submit on your
Benefits Enrollment page; your elections will not be saved otherwise.
 The elections listed will be recorded as your current coverage and displayed
on a confirmation screen. Save the confirmation number and print the page
for your records.
Once you complete your enrollment, it can generally take between 10 and 14
business days, from the time you enroll in IBM Benefits, for eligibility information
V 1.4 Jan 01, 2022 38

to be sent to and processed by IBM’s medical plan administrators and for your
record to be showing in their system. Coverage is retroactive to your date of hire.
If you have questions or need assistance enrolling, you can call the IBM Benefits
Center – Provided by Fidelity at 866-937-0720 (TTY: 800-426-6537) to speak
with a service representative on business days (excluding holidays recognized by
the New York Stock Exchange, except Good Friday) between 8:30 a.m. and 8:30
p.m. ET.
Obtaining Medical or Dental services before enrollment is

completed
If you need to obtain medical services right away, when you receive your email
with your enrollment instructions, call the IBM Benefits Center at 1-866-937-
0720 to request an urgent enrollment in your medical, pharmacy and/or mental
health/substance use benefits. They will work with the health plan
administrators and you will show as enrolled in their systems within 24-72
hours.
Once the medical plan administrator has your enrollment information your
medical provider can confirm your enrollment with them directly.
If you require non-emergency care prior to showing as eligible in your health plan
administrator’s system you can prepay for services and submit a claim form to
the plan administrator once they have your enrollment information. Please be
sure to verify that the medical provider participates in your health plan’s
network or your claim will be denied. If you are unsure if the medical provider
participates with your health plan or need help finding a medical provider, the
IBM Benefits Center can assist you.
In the event of a Medical Emergency, you should obtain the medically necessary
care immediately. The IBM Plan and most HMOs cover Emergency Care
rendered by Out-of-Network providers at the In-Network Benefit level until the
point where you can be stabilized and be safely moved to an In-Network
facility. Note that there is a $150 surcharge for Emergency Room services not
followed by a hospital admittance.
IBM 401(k) Plus Plan
401(k) Retirement Savings Background

 Employee may defer IBM US taxable income into the IBM US 401(k)
Retirement Savings plan free of income tax
 401(k) Retirement Savings becomes taxable income only at the time of
withdrawal
 The US IRS has regulations on the amount
401(k) Retirement Savings Contribution (Employee + IBM)
V 1.4 Jan 01, 2022 39

 Employees can defer income towards 401(k) Retirement Savings from

compensation that is recurring, such as base pay, overtime (if applicable),
annual bonuses and commissions. However, non-recurring compensation
such as awards, retention payments, moving/sign on bonuses, is not
eligible.
 The US IRS has regulations on the amount which can be deferred free of
tax. For 2022, the limit is $19,500, plus an additional $5,500 for become
age 50 (or older) during 2022
 IBM will provide a maximum contribution of 6% of IBM US taxable income
on behalf of the employee towards the employee's 401(k) retirement
savings which is made up of two parts both of which are credited at year-
end.
1. An automatic contribution of 1% of IBM US taxable income - No
employee engagement is required to be initiated and funds are
credited to an employee investment account at Fidelity.
2. A matching contribution of up to 5% of the amount the employee has
deferred of IBM US taxable income.
 You must be active on the US payroll as of 12/15 (December 15th) to
receive the 6% employer contribution at year-end for the given year.
 The only exception is if you separate from IBM and have obtained: age 55
with 5 years of service; age 62 with 5 years of service; age 65 with 1 year
of service, or have 30 years of service.
401(k) Retirement Savings Withdrawal Methods

 Employee reaches at least the age of 59.5 years old
 Employee requests a loan against 401(k) Retirement Savings plan
 Employee terminates employment from all IBM controlled entities (at least
80% owned by IBM Corporation) – so separation from IBM US does not
qualify
 Hardship Withdrawal – which is only available for an immediate and heavy
financial need as defined in the plan materials (see link below).
 Note: Funds taken for a Hardship Withdrawal result in a 10% early
withdrawal penalty – as well as paying regular income taxes. The same is
true if an employee separates from the US with an outstanding loan with
respect to the withdrawal penalty and taxes on the outstanding loan
balance.
 For additional information, please refer to the IBM 401(k) Plus Plan
Summary Plan Description at:
https://w3-01.ibm.com/hr/web/us/benefits/spd/401_k_SPD_2018.pdf
401(k) Retirement Savings Enrollment

Post onboarding, if you would like to actively enroll in the IBM 401(k) Plus Plan
(Plan) instead of being automatically enrolled, please follow these steps:
Step 1: Log on to Fidelity NetBenefits® @

www.netbenefits.com/ibm and select
V 1.4 Jan 01, 2022 40

the IBM 401(K) PLUS PLAN tile. On

your first visit, you’ll need to establish
your Username and Password, as well
as acknowledge the Terms,
Conditions, and Fees notice.
Step 2: Follow the enrollment screen

instructions to enter the amount you
want to contribute, sign up for the
annual increase feature if desired, and
choose your investment options.
Step 3: Review your elections, confirm them,

and submit.
Step 4: Print your confirmation page and save

it for your files. You will also receive
an email confirmation of your
enrollment.
Step 5: Enter your Beneficiaries for the IBM

401(k) Plus Plan.
Offboarding & Unused Leave Encashment

If you leave US HCAM employment for any reason, including project termination,
return to home country, voluntary or involuntary resignation, you must do the
following:
1. Send a memo to US HCAM Offboarding Team at offboard@in.ibm.com and

provide notification of the intended date of offboarding.
2. Ensure your RSP/PSP is notified.
Planned roll off: Approximately 6 weeks before the planned roll off date,
notify your RSP/PSP, who will start working towards your Redeployment
(Back-to-back assignments) onsite within US (if you are eligible).
Unplanned roll off: In the case of a sudden or unplanned roll off,

immediately notify your RDM, who will start working towards your
Redeployment (Back-to-Back assignments) onsite within US (if you are
eligible).
V 1.4 Jan 01, 2022 41

3. Complete the End of Assignment Form available from the US HCAM

Database at http://w3.ibm.com/hr/hcam and obtain your manager’s
approval.
4. Unused Leave Encashment: Any leave that has been earned but not
taken must be cashed out immediately in the next pay cycle, prior to
return back to your home country. Leave encashment process is as
follows:
a. Complete the Offboarding process with the US HCAM
Offboarding Team
b. Offboarding Team completes end of assignment in Workday
c. Workday sends a notification to Absence Partner on
Offboarding from US HCAM assignment
d. Absence Partner will send a form via email to your US HCAM
Host Country Manager for Manager to complete. Inform your
Manager on number of days leave you have taken in a calendar
year, which the Manager must include in the form. Thereafter,
please ask your Manager to send the completed form back
to Absence Partner immediately
e. Absence Partner will calculate and process unused leave with
US Payroll Team
Note:Unused Personal Choice Holidays (PCH) cannot be cashed
out so please do not include for unused leave calculation.
5. Review and complete the Separation Checklist. This is a helpful guide

which you can use to ensure you have completed all the tasks related to
your transition from your US assignment.
US HCAM Separation Checklist
Associate Name ________________________ Start Date __/__/____

Serial Number __________________ End Date __/__/____
If you are ending your US HCAM employment and returning to home country for
any reason (applies to FTH), i.e. project termination, voluntary or involuntary
resignation, etc., you must complete the following steps to ensure a smooth
transition.
Send an email to your Offboarding representative at offboard@in.ibm.com.

. Include the following information:
- Serial Number
- Last day worked
- Date of travel back to home country
- Alternate email address
- Where final salary payment should be deposited (US HCAM can only
deposit last pay check in a US bank account. If you close a bank
V 1.4 Jan 01, 2022 42

account, you need to update your home address in Workday for

Payroll Team to mail you a check)
____ Turn in any IBM equipment, hardware, keys, etc. that were procured in
the US to your US Project Manager. Please contact Centralized Global
Delivery Services @ __________________
____ Contact Ibmamextravelinsurance@service.americanexpress.com to

activate the transit insurance through AIG for your return flight.
____ Notify your RSP/PSP so he or she can investigate redeployment in the

US for you, if appropriate.
In addition, remember to do the following:
- Ensure you settle any outstanding medical bill issues prior to leaving the
US. Workday will notify Fidelity of end of US assignment. Your medical
insurance will terminate effective with your last day of employment.
- Settle all personal or financial obligations, including apartment lease, utility

bills such as electrical, water and phone, mobile/cell phone, ISP, etc.
- In the event you voluntarily terminate your assignment, the terms and
conditions of your home country employment continue to remain in effect
even after your assignment ends.
V 1.4 Jan 01, 2022 43

Optional Programs & Services for US HCAM Assignees

Banking Services
The selection of a financial institution for your individual retail banking needs is a
personal choice. However, for your convenience, US HCAM has decided with
the following banks which offer a full range of financial services, including auto
loans, personal loans and credit cards. It is suggested that you select and make
initial contact with the bank of your choice prior to your departure from home
country.
Genisys Credit Union

Contact: Send an email to: http://www.genisyscu.org/IBM_India_US_3685.html
Contacts and Helpful Links
If you have questions, please utilize your manager, co-workers or your project
manager. If you require further clarification, see the following list of contacts:
 General HR questions or US HCAM benefit questions: Send an email to

aonboard@in.ibm.com. A representative will respond within 24 hours
 US HCAM Compensation – ushcamcompensation@ibm.com

 US Domestic Redeployment queries @ ushcamredeployment@ibm.com
 End of Assignment: piyali.springer@ibm.com
 I-9: ibmcoord@ibm.com
 Visa/Immigration: ibmivisa@us.ibm.com
 US HCAM Healthcare benefit questions: Call IBM Employee Services
Center – 1-800-796-9876 (7 days/week, 24 hours/day) or log into
NetBenefits www.netbenefits.com/ibm or contact Fidelity at 866-937-0720
(TTY: 800-426-6537) on business days (excluding holidays recognized by
the New York Stock Exchange, except Good Friday) between 8:30 a.m.
and 8:30 p.m. ET
 US Payroll Services – ibmpayro@us.ibm.com or 1-800-796-9876 or 919-
784-8646 (outside US)
Company contact information:

IBM Corporation
3039 Cornwallis Road, Building 002
Research Triangle Park, NC 27709
Telephone: 1-800-947-7016
Fax: 1-845-463-3260
V 1.4 Jan 01, 2022 44

Travel@IBM Useful Links
 IBM Policy page: http://w3-01.ibm.com/hr/web/travel/

 Travel@IBM Community: http://ibm.biz/IBMTravel
 Travel@IBM Forum: http://ibm.biz/Travelforum
 Travel@IBM FAQ: http://ibm.biz/travelfaq
 Travel@IBM Videos: http://ibm.biz/travelatibmvideos
 Travel@IBM Travel News: http://ibm.biz/travelwhatsnew
 TravelBot: http://ibm.biz/ibmtravelbot
 Travel@IBM/Concur Tool: http://ibm.biz/travelatibmtool
 Additional support resources: Click here
 Amex: https://w3-01.ibm.com/hr/web/us/expenses/card.html
American Express Contact Information (Credit Card related)

IBM Team: 1-800-842-7990
24-hour General Support: 1-800-528-2122
Email: amex.ibm.pa@aexp.com
For Amex card increases, users would contact Amex directly
Helpful Websites
 The US HCAM Employee Database (USAD) is a good resource for
locating information on the company, its policies, processes, etc. Go to
http://w3.ibm.com/hr/hcam and use your IBM intranet user id and
password.
 The Social Security Administration website is www.ssn.gov.reach.htm
Disclaimer: Users of external websites are responsible for checking the accuracy, completeness,
and/or suitability of all information obtained. Information provided directly by US HCAM takes
precedence over the information provided by these websites.
Frequently Asked Questions for Assignees to the US

How will my retirals be handled? (IBM India assignees only)
The PF contribution to the RPFC will be stopped when an employee goes on-site
as he will not earn any income in India and hence no deductions from his basic
for PF contribution. The account will be frozen until the employee's return to
home country. On return from the USA the employee's PF account will be
reactivated in home country.
V 1.4 Jan 01, 2022 45

Will the PF account number change on my return? (IBM India assignees

only)
No, the old PF account will be reactivated so the number will remain the same.
Will I be eligible for Superannuation and Gratuity? (IBM India assignees

only)
Superannuation and Gratuity fall due only in case of separation or retirement
from the Company. The IBM India contribution to these funds will be stopped for
the period you are on-site. However, an allowance will be paid in lieu of
Superannuation and Gratuity for this period when the payment falls due.
What exchange rate will be considered for any deduction

towards home country salary?
We shall have a fixed exchange rate throughout the year as stipulated by
Finance in line with home country rate. At the end of the year, Finance will
calculate any differences of recoveries due to appreciation/depreciation of the
home country currency and correction will be effected in that specific month of
the financial year.
What about the medical insurance premium towards my

additional dependent?
All assignees will be responsible to procure medical coverage for additional
dependents on their own. Assignees will manage their own costs with the
provider
How will my home country salary be activated upon my return?

It is very important, that you and your project manager keep the US office
informed of the start date and end date of your assignment, separations,
redeployment within the US, etc., by sending an email to offboard@in.ibm.com.
The US HCAM Offboarding Team will complete the offboarding process in
Workday to ensure home country IBM is informed of the date to reinstate your
home country salary.
V 1.4 Jan 01, 2022 46

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US HCAM Employee Handbook IBM Confidential

V1.4 Jan 01, 2022 1

V1.4 Jan 01, 2022 2

This Handbook has been prepared by

and benefit plans at its discretion. Please

If you have any questions regarding

US HCAM Human Resources

V1.4 Jan 01, 2022 3

V1.4 Jan 01, 2022 4

PROTECTION AND USE OF US HCAM ASSETS......................................................................20

V1.4 Jan 01, 2022 5

EMPLOYEE HEALTHCARE BENEFITS.....................................................................................38

OPTIONAL PROGRAMS & SERVICES FOR US HCAM ASSIGNEES...........................................44

V1.4 Jan 01, 2022 6

Transitioning to Your US HCAM Assignment

V1.4 Jan 01, 2022 7

Majority of Onboarding forms must be turned on the date of joining US HCAM.

All documents must be sent to the attention of your Onboarding Representative at

US HCAM Human Resources Department

 Application for Social Security Number and Card

V 1.4 Jan 01, 2022 8

W-4 Form (Federal and State equivalent W4)

The W-4 is required to ensure appropriate withholding of federal and state

Tip: It is important for employees to understand the importance of

Changes to Tax Information (after you are added to Payroll)

Changes to your current W-4 state tax must be submitted to US HCAM

V 1.4 Jan 01, 2022 9

I-9 Verification of Eligibility for Employment

Regarding I-9 Formalities, it is critical to complete section 1 of the required I-9,

HR Help Coordinator Details General Queries HR Tools

Tip: An I-94 (record of arrival/departure) was issued to you at your time

V 1.4 Jan 01, 2022 10

Social Security Number (SSN)

 Update, scan and upload a copy of your SS Card to US HCAM Database

V 1.4 Jan 01, 2022 11

In addition, you must contact US HCAM HR prior to relocating within the US

V 1.4 Jan 01, 2022 12

Initial Loan for US Assignments

If the Home Country IBM has an arrangement with a local bank:

As part of the Onboarding process, US HCAM will notify IBM's Export

V 1.4 Jan 01, 2022 13

To obtain a driver’s license, you must provide your passport, Social

V 1.4 Jan 01, 2022 14

US Payroll and Payment of Salary

 If you have obtained an initial $4,500 loan, it will be deducted in

 To view your pay slip, please refer to the link https://w3-

US Income Tax Information

US HCAM is required by US tax law to withhold income taxes from each

V 1.4 Jan 01, 2022 15

Expense Reimbursements and Taxability

The Federal withholding tax on expense reimbursements (non-salary) is

V 1.4 Jan 01, 2022 16

returns. You may wish to consult a professional tax accountant, at your

It is the responsibility of each employee to comply with USA Federal, State

A Summary of Tax Guidelines is provided in this Handbook. Additional

V 1.4 Jan 01, 2022 17

Human Resource Information

Assignees on long-term assignments will be paid Global PMR, US market-

US HCAM strives to maintain a compensation program that recognizes

Employee Salary Program (ESP)

Assignees will be eligible for salary increases via ESP program in US

Band Progression (Promotions)

US HCAM Award Program