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Expatriate

An expatriate is an employee who lives and works outside their home country, usually on an assignment arranged by their employer.

What is an expatriate?

An expatriate is someone who relocates to another country for work, often for a set period of time. They remain employed by their home‑country organisation but carry out their role abroad.

Expatriate arrangements can support skills development, global mobility and business expansion, but they also involve practical considerations such as tax, payroll, immigration and benefits. Clear planning helps ensure the move is compliant and that the employee is supported throughout their assignment.

Things to know

  • Expatriates work abroad but remain employed by their home country organisation
  • Assignments may be short‑term, long‑term or permanent
  • Tax, payroll and immigration rules vary by country
  • Support with relocation, housing or benefits is often part of the package
  • Clear communication helps employees adjust and stay connected to their team

FAQs

How is an expatriate different from a local hire?

An expatriate is employed by their home country organisation and temporarily assigned abroad, while a local hire is employed directly in the country where they work.

Do expatriates pay tax in their home country or host country?

It depends on local rules and tax treaties. Many expatriates have obligations in both countries.

What support do expatriates typically receive?

Common support includes relocation assistance, housing allowances, tax guidance and help settling into the new location.

How long do expatriate assignments usually last?

They can range from a few months to several years, depending on business needs.

Why do organisations use expatriate assignments?

To share expertise, support global growth and build leadership experience across regions.

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