GPHR (GPHR) Global Mobility 2

Question 1

A company is relocating an employee from the US to Germany. Which document is the employee most likely required to obtain before starting work?

Accepted Answer

A work permit or EU Blue Card

Answer

Non-EU nationals working in Germany typically need a work permit or EU Blue Card, which authorizes employment in the host country.

Question 2

What is the primary purpose of a 'tax equalization' policy in global mobility?

Accepted Answer

To ensure the assignee is neither better nor worse off tax-wise than staying home

Answer

Tax equalization is designed to keep the assignee tax-neutral, so they pay approximately the same taxes as if they had remained in their home country.

Question 3

Which of the following best describes a 'split payroll' arrangement in an international assignment?

Accepted Answer

Compensation is divided between the home and host country currencies

Answer

Split payroll divides an assignee's compensation between the home and host country to address currency, tax, and social security obligations in both locations.

Question 4

A GPHR is designing a benefits package for inbound assignees. Which consideration is MOST critical for healthcare coverage?

Accepted Answer

Providing international health insurance that covers the host country

Answer

International health insurance is critical for assignees as local national health programs may not cover non-citizens or may have eligibility waiting periods.

Question 5

Which international agreement helps prevent employees from paying social security taxes in two countries simultaneously?

Accepted Answer

Totalization agreement

Answer

Totalization agreements between countries coordinate social security coverage to prevent dual contributions and protect benefit eligibility.

GPHR - Global Professional in Human Resources Practice Test

GPHR - Global Professional in Human Resources Practice Test

GPHR (GPHR) Global Mobility 2