One of the bigger challenges that mobility teams face is considering what the best compensation delivery approach is for their globally mobile employees. Generally, there are three options:

* Home Country Pay Delivery

* Host Country Pay Delivery

* Split Pay Delivery

In this article, Christopher Pollard from Global Tax Network (GTN) explains that companies should implement the pay delivery method that is (based on their needs) best suited to the type of assignment. In each case presented, the company tries to ensure the employee will be protected from currency fluctuations, have the appropriate currency to pay bills in both countries and participate in the retirement plan that best reflects their needs.

When implementing a home, host or split payroll delivery method, employee convenience and compliance with regulations should be considered and balanced with the company's capacity and willingness to undertake additional administrative work. Chris suggests that as we reach mid-year, now may be a great time to re-evaluate your organization's process for compensation delivery so the appropriate procedures and controls can be implemented.