The GO Program portal
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An introduction to the GO Program
The value of International Assignments
Returns on your investment
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Your GO Program toolkit
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Global Mobility at KPMG
The mobilization of our talent is one of the best tools we have to future-proof KPMG.
KPMG actively supports and encourages international assignments through our Global Opportunities (GO) Program. The GO Program promotes leadership skills and long-term career development, and is proven to develop outstanding future leaders.
Functional and Sector Global Mobility Programs
Regional Programs
Additional useful information
If you are a Business Leader considering how this could work in your area of the business, please contact your usual Global Mobility contact or a member of the Global Mobility Central Team who can advise—and provide you with the materials to support you in making this a reality.
KPMG already has established short term International Assignment programs in place.
These programs attract many candidates each year with each assignee, along with home and host member firms, benefitting greatly from the Tax & Legal Trek and Talent Corridors programs. We would strongly encourage you to review the information on these programs and consider whether you, or your team, would like to participate.
Regional Programs include the ASPAC ACE (Audit Career Enhancement), and the Mobility One Americas programs.
The Mobility One Americas Program drives greater alignment among participating member firms across Latin American and the US through rotational opportunities across the region.
The Global Job Board provides our employees the chance to explore global opportunities within the KPMG network, either through an International Assignment (both short-term and long-term) or as an International Permanent Transfer.
Further details on alternatives to long-term assignments, including International External Hires, and International Permanent Transfers, can be found in the reference materials section of the GO Program toolkit on this portal.
The ASPAC ACE Program provides our most talented Audit professionals with the opportunity to live and work in a different Member Firm within the ASPAC region.
Tax & Legal Trek
Talent Corridors Program
Use the links to the right to access additional information regarding the Functional and Sector Global Mobility, and Regional, Programs.
The GO Program ROI
A leader's perspective
Please click on the images below to access these videos.
Choosing the right international move
Actions checklist
Reference materials
Please find below a consolidated list of links to useful information. Should you not find what you are looking for, or if you have any further questions, please reach out to your Home Global Mobility Professional or the Global Mobility Central Team who will be happy to help.
Global Mobility Professional Contacts Page
Tax & Legal Trek Program
ASPAC Audit Career Enhancement Program
Mobility One Americas program
Global Job Board
Culture Wizard
Global Opportunities intranet site
International Business Trips
GO Personal Temporary International Move
GO Short Term International Assignment
Host Peer Employee International Assignment
Host Peer Partner International Assignment
Home Equalized International Assignment
International Permanent Transfers
International SOS
Global Mobility GO Progam
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I'm looking to facilitate an international move that is
Where can I find more information?
less than 3 months
more than 3 months but less than 5 years
I'm interested in supporting an employee with an
International Permanent Relocation
An International Permanent Transfer is when a team member resigns to become a local hire of another KPMG firm. This is different to a Personal Temporary International Move which is a specific move type available in limited circumstances.
The Global Opportunities intranet site has the information you may need to consider if an international assignment is right for you
To discuss your options please use this link to find your home Global Mobility contact
Client projects of less than 3 months may require additional compliance but should adhere to the same basic compliance as business trips
You are looking to facilitate either a client project or an International Business Trip (IBT)
Click to find out what you need to do about International Business Trip (IBTs)
The Global Opportunities intranet site has the information you may need to consider if an international assignment is right for you.
To discuss your options please use this link to find your home Global Mobility contact.
Are you interested in sending an employee on assignment or setting up a program which involves a group/cohort of employees?
You are looking to facilitate a GO International Assignment
Individual
Group
Is the international assignment business driven or personally* requested (by the employee)
Employee driven
Business driven
*if an employee has successfully secured an assignment to a role that is advertised by another KPMG Firm, this is considered a business driven move as the Host KPMG Firm has a business requirement for the individual to work in the host location.
Personal Temporary International Move
Yes
No
or consider the possibility of a Permanent Transfer
Do you want to know more about the provisions under this policy?
Offered when the KPMG Firm is accommodating a personal request to work in the host location, in cases where there is no host country business case or need If the role is advertised as a vacancy in the Host KPMG Firm, it cannot be classified as a Personal Temporary International Move as the host location has a business rationale for the role Single status only
Not applicable if the Host KPMG Firm is requesting an individual and/or to be used as a less expensive alternative to the Host Peer (Employees) IA
Duration:
Min 3 months maximum 2 years (<1 year possible at Firm's discretion)
Any below Partner
Grade:
Policy provisions
There are two types of policy categories:
Mandatory
Supplemental
Core policy items are provided to all assignees, ensuring they are safely moved and settled in their host location
Optional compensation elements that are provided at the discretion of the firm. To provide these items, you should factor in:
- Cost affordability - Assignee needs - Driver behind the assignment
Under this policy the Host KPMG Firm bears all assignment costs with the exception of home leave and repatriation. If there is a need to deviate from this cost sharing default, please discuss alternatives with a Global Mobility Professional
Is the duration less than 12 months
Short Term Assignment
Home base compensation approach, supplemented by assignment allowances Assignee's pay is delivered via the Home country payroll (unless legally required to switch to host) Home basis tax approach which ensures the Assignee does not pay substantially more/less income or social taxes on KPMG Compensation compared to what he/she would have paid in the home country Single status or unaccompanied only
Min 3 months, max 12 months
Any level
Under the usual cost sharing default, the Host KPMG Firm pays all assignment costs with the exception of home leave and repatriation costs Short Term assignments can also be done via a charge out rate or fee for service option if required. Due to the complexity around this it is recommended you seek advice from a Global Mobility Professional
Is your employee any of these levels: Managing Director, Director or Partner
You have two options:
Base Compensation is equivalent to a host-country peer partner supplemented by appropriate assignment related allowances Assignee's pay is delivered via the Host country payroll Host basis tax approach which ensures the Assignee does not bear the cost of income or social taxes on assignment related allowances and benefits but does bear the cost of local taxes on base compensation and some benefits May be single or accompanied by dependent family members only
Min 1 year, max 5 years (including extensions)
Any Grade below Partner
Base Compensation remains the home country compensation which is supplemented by appropriate assignment allowances Majority of Assignee's pay remains delivered via the Home country payroll but may be delivered via the host payroll (if legally required) Home basis tax approach which ensures the Assignee does not pay substantially more/less income or social taxes on KPMG Compensation compared to what he/she would have paid by remaining in the home country May be single or accompanied by dependent family members only
Partner (or potentially one grade-level below Partner at business discretion)
Base Compensation is equivalent to a host-country peer and may be supplemented by assignment allowances depending on the reasons behind the Assignment or the home/host locations Assignee's pay is delivered via the Host country payroll Host basis tax approach which ensures the Assignee does not bear of the cost of income or social taxes on assignment related allowances and benefits but does bear the cost of local taxes on base compensation and some benefits May be single or accompanied by dependent family members only
Optional compensation elements that are provided at the discretion of the KPMG Firm. To provide these items, you should factor in:
Contact your home Global Mobility contact
Explore the Individual Employee Program
Click here to discover more about our existing Function and Sector Global Mobility Programs
If you would like help setting up a Global Mobility Program, please get in touch with either your home Global Mobility contact or the Global Mobility Central Team.
Alternatively, please explore the Individual Employee Program.
Contact the Global Mobility Central Team
If you want to know more...
Click here to read the FAQs on Permanent Transfers including the GO International Permanent Transfer Policy
Now that you have explored the content in the GO Program Toolkit, you may be considering how to initiate an international assignment into your team - or from your team to another KPMG Firm. As a first step, please get in touch with the Global Mobility Professional (GMP) in your home country. Your GMP is the most important point of contact for setting up an assignment and will help you understand the various assignment options available to you. Whether you are sending one of your employees out on assignment, or receiving an assignee from another KPMG Firm, please follow the relevant link below to understand the process and how you can support the assignee.
Visit the GO Program Toolkit where you can learn about choosing the right international move.
Inbound process
Outbound process
Reach out to your Global Mobility Professional
Set Assignment objectives
Provide approval
Agree cost sharing principles (subject to local variations)
Discuss home leave trip plans, if applicable
Organize ongoing check-ins with your assignee
Establishing the reasons for participating in an assignment can enable you to provide the best level of support. Discuss what your employee is looking to achieve during the assignment.
Discuss Assignment objectives with potential assignee
Candidate selection
Resource candidate
Support to locate candidates for an assignment or a Global Mobility Program is provided by local resourcing teams.
Locate individuals for assignment
The interview and selection process is important to determine the best individual(s) suited for the assignment. Selecting the right candidate for the assignment is like selecting the right employee for a role. Support is provided by your local resourcing teams.
Determine the right individual for the assignment
Approval is based on information provided by GMPs/GM leader which may include a cost sharing agreement (CSA) and/or the cost projection and/or verbal discussions on the assignment. After your initial GMP discussions, and having considered the different move options, you may wish to confirm your agreement to go ahead with the assignment. This is usually done in writing to your GMP contact.
Agree cost sharing principles
Once your employee is provided an offer of assignment, you may be required to approve a Cost Sharing Agreement, and/or a Cost Projection, before the assignment proceeds (subject to KPMG Firm variation).
(subject to local variations)
Home leave trips are provided to help assignees maintain internal and external connections in the home country and facilitate reintegration.
For Long Term Assignments, the policy allows 1 trip every 12 months for the assignee and accompanying dependents or; For Short Term Assignments that are 9-12 months in duration, the assignee is permitted to have 1 home leave trip combined with a business trip. Home leave trips are not necessary for Short Term Assignments which are between 3-12 months in duration.
Standard Home leave benefit:
Costs are covered by the Home KPMG Firm; Is via economy class travel via the most direct route; Includes ground transportation to and from airports/stations; Allows reasonable travel time to be charged to ‘working hours’ (up to 1 day) but time off during home leave is charged to the assignee’s vacation or annual leave eligibility.
Home leave trips
Include calendar reminders to check-in with your assignee You should check in at least every six months, but the suggested frequency is once per quarter—and may be incorporated into the Performance Management process.
Complete the Business Unit Approval and Repatriation Commitment forms
Discuss requirements for keeping in touch during assignment
Regular check-ins with your employee will be beneficial to allow them to maintain contact with your team and ensure a successful reintegration when the assignment ends.
Suggested frequency is once per quarter (at least once every six months).
Suggested topics to be discussed during the check-ins include:
Assignee wellbeing. Key learnings that your assignee has gained from the assignment. Updates to their team in the Home Firm. Plans for repatriation, including next steps for their career, when they return to your team.
Virtual check-ins
This form captures the reason behind the assignment and outlines plans for when the employee comes back, in terms of career prospects.
Business Unit Approval
A repatriation commitment is a formal return commitment, provided to an employee, to guarantee they return to their home practice.
Who completes the Repatriation Commitment? This is completed by the Home Firm Partner who is supporting the International Assignment.
Where can I locate the Repatriation Commitment? This is located in the Business Unit Approval form which you can obtain from your Home Global Mobility Professional.
Repatriation Commitment